Case law

Zainulabeddin v. United States

United States Court of Federal Claims · Jun 20, 2018

"The United States, as sovereign, is immune from suit save as it consents to be sued." United States v. Sherwood, 312 U.S. 584, 586 (1941). … Zainulabeddin' s regulatory takings claim, she has failed to establish a plausible claim for relief.

Coors Porcelain Co. v. Commissioner

52 T.C. 682 · United States Tax Court · Jul 28, 1969

We conclude on this record that petitioner has failed to establish either of these facts. … Consequently, the expenditures in question do not qualify for treatment as expenses under section 174(a).

Coupe v. Comm'r

52 T.C. 394 · United States Tax Court · Jun 11, 1969

The evidence establishes, however, that in fact Polhemus and Brannely first attempted to have S.P. obtain title to the exchange properties, bnt when that failed, to have title vest solely in themselves. … The evidence presented by petitioners clearly established that these transactions were structured as they were primarily for tax-avoidance purposes.

Copy Data, Inc. v. Commissioner

91 T.C. 26 · United States Tax Court · Jul 18, 1988

Under petitioner’s method of computing its insurance expense deduction, its lifetime income would clearly have been distorted. … The stipulated table establishes that the deduction reflected actual expenses, even though those expenses were not reflected in the reserve account.

Estate of Mead v. Commissioner

41 B.T.A. 424 · United States Board of Tax Appeals · Feb 20, 1940

Petitioners are the duly qualified executors of the estate of Giles W. Mead, who died December 4, 1937, a resident of Beverly Hills, California. … The trust instrument established two separate trust funds, designated as "Trust Fund A" and "Trust Fund B."

Arnhold & Co. v. United States

1 Cust. Ct. 170 · United States Customs Court · Oct 11, 1938

Analyses of portions of identical skins taken from Collective Exhibit 1 were made by qualified chemists on behalf of the plaintiffs and defendant. … I am of the opinion that it has been clearly shown that the process to which the skins at bar were subjected in China was for the purpose of advancing them from the crude state along a line the ultimate end of which was complete

Wilson v. Commissioner

38 B.T.A. 463 · United States Board of Tax Appeals · Sep 6, 1938

We are of the opinion that Farr’s case for the reasons stated is clearly distinguishable from the instant case, and that the definition of a “short sale” there set out must be qualified by the condition that it is intended … Since the evidence is insufficient to establish the probable life of the house, we must hold on this point for the respondent. Decision will be entered umder Rule 50.

Jorgensen v. Shaff

189 F.2d 264 · Court of Customs and Patent Appeals · Jun 5, 1951

A reading of the counts clearly demonstrates that the construction of the device could be told only by those who had a knowledge of its internal parts. … The third corroborating witness was well qualified in the art of automobile engine construction and operation.

Mohawk Iron & Steel Co. v. United States

30 Cust. Ct. 274 · United States Customs Court · Jun 17, 1953

Taranger Corp., importer of aluminum in all forms, and the Chelsea Aluminum Corp., a warehouse distributor, which he described as a company or group “that maintain an established warehouse at an established location at which … He explained bis duties in, tbe following words — • To .qualify, in the first place it is an engineering problem.

Bob Stone Cordage Co. v. United States

48 Cust. Ct. 169 · United States Customs Court · Apr 12, 1962

The Witness: No, sir, but I would like to qualify that. … Clearly, the evidence in this case fails to establish that twine in balls measuring less than 500 feet to the pound was a type of twine chiefly used in agricultural pursuits for binding purposes.

Estate of Watson v. Commissioner

94 T.C. 262 · United States Tax Court · Mar 1, 1990

Decedent and his son established a bank account in the name of “Watson and Watson” for use in the farming operation. … The burden of proof is upon petitioner to establish that the widow’s allowance at issue qualifies for the section 2056(a) marital deduction. Rule 142(a).

Hornung v. Commissioner

47 T.C. 428 · United States Tax Court · Jan 27, 1967

Petitioner scored a total of 19 points during this game and thereby established a new league record. … The burden of proof to establish that the respondent’s determination was wrong rests on petitioner.

Brod v. Commissioner

65 T.C. 948 · United States Tax Court · Feb 11, 1976

But when the threat of criminal prosecution is *953 removed, by the grant of immunity "coextensive with the scope of the privilege against self-incrimination," then testimony may be compelled. See Murphy v. … To the extent the majority opinion is predicated on the supposition of nonexistent facts (i.e., no criminal investigation, no fifth amendment ↩ violation) it is clearly in error.

Moreau v. Brown

9 Vet. App. 389 · United States Court of Appeals for Veterans Claims · Sep 12, 1996

link, established by medical evidence, between current symptomatology and the claimed in[-]service stressor. … Reviewing.this conclusion under the “clearly erroneous” standard, see Gilbert v.

Labat-Anderson Inc. v. United States

50 Fed. Cl. 99 · United States Court of Federal Claims · Jul 27, 2001

Whether this court has jurisdiction depends upon the extent to which the United States has waived its sovereign immunity. United States v. … JHM analogizes the award of the Blanket Purchase Agreement to the establishment of a charge account.

Kawa v. United States

77 Fed. Cl. 294 · United States Court of Federal Claims · Jun 28, 2007

Congressional consent to suit in the Court of Federal Claims, which thereby waives sovereign immunity, must be explicit and strictly construed. United States v. … The Government, according to plaintiff, has failed to establish privity. PL’s Opp’n 38-39.

Qingdao Maycarrier Import & Export Corp., Ltd. v. United States

949 F. Supp. 2d 1335 · United States Court of International Trade · Dec 13, 2013

Contrary to Maycarrier’s insistence, this section of the Company Law does not “clearly” establish that “[[ ]]” is the proper translation. … According to Maycarrier, Commerce’s translation of the CAP provisions was unreasonable because it is not qualified to interpret Chinese law. See id.

Meyers v. Commissioner

21 T.C. 331 · United States Tax Court · Nov 30, 1953

The respondent established that the petitioner received amounts each year, without consideration, as a stockholder of the Corporation. … As part of his proof of insolvency, respondent submitted a statement, prepared by a qualified accountant, showing the extent to which the Corporation was insolvent.

Tipperary Refining Co. v. United States

11 Cl. Ct. 572 · United States Court of Claims · Jan 23, 1987

TECA ruled in Lunday-Thagard that ESA § 210 did not contain a waiver of sovereign immunity, that the United States did not come within the definition of a “person”, that the section did not provide the independent refiner … Clearly the statutory claims dominate the Tucker Act issues. The claims in plaintiffs’ complaints that are based on sales transactions that occurred before January 28, 1981, arise under the DOE pricing regulations.

Sico Foundation v. United States

295 F.2d 924 · United States Court of Claims · Jan 12, 1962

As Judge Littleton pointed out in the first SICO decision, the law prior to 1951 had been rather clearly established that the destination of an organization’s income was more important than the source of its income for purposes … The record clearly establishes, that these scholarships have served to increase student attendance and hence have resulted in the training of more qualified public school teachers than might otherwise have been true.