Case law

Magma Power Co. v. United States

101 Fed. Cl. 562 · United States Court of Federal Claims · Oct 28, 2011

However, she clearly suggested this to be the case: I think Congress was well aware of the problem of large corporations. That is in the legislative history. … If one were to consider the legislative backdrop to the contested provision, however, it would clearly support the plaintiffs’ interpretation of the statute.

Finkelstein v. United States

29 Fed. Cl. 611 · United States Court of Federal Claims · Sep 1, 1993

Such a reading would revoke those statutes by implication, which clearly is impermissible under established principles of statutory construction. See United States v. … Each of these categories clearly *619 requires actual, not constructive, “service” or "duty.” . AR 624-100, para. 2-3c, refers to "time in grade” requirements.

Vidal Suriel v. Commissioner

141 T.C. No. 16 · United States Tax Court · Dec 4, 2013

The parties stipulate that the MSA escrow fund is a qualified settlement fund under section 1.468B-1, Income Tax Regs. The escrow fund was established with Citibank, N.A., which served as the escrow agent. III. … As discussed supra, the MSA documents clearly show that Vibo obligated itself to make the MSA payments.

Ginsburg v. United States

United States Court of Federal Claims · Jan 31, 2018

A court must grant summary judgment “against a party who fails to make a showing sufficient to establish the existence of an element essential to that party’s case, and on which that party will bear the burden of proof at … Unless an exclusion applies, payments that are “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion” constitute taxable income. Commissioner v.

United States v. Winograd Bros.

32 C.C.P.A. 153 · Court of Customs and Patent Appeals · Mar 2, 1945

It is so well established as to require no citation of authority that judgments of the Customs Court in protest cases based upon facts found by it will not be reversed unless found by us to be clearly contrary to the weight … Their decision, we think, clearly shows this to be the case.

Power v. United States

597 F.2d 258 · United States Court of Claims · Apr 18, 1979

Possibly the Federal Personnel Manual Supplement 990-2 may qualify this requirement somewhat when it provides for back-pay on the basis of a higher grade if it is "clearly established” that the promotion would have occurred … Nor is it "clearly established” that he would have been promoted. His claim to the salary of the higher grade is based only upon hope, and perhaps reasonable expectation.

Danielson v. Commissioner

50 T.C. 782 · United States Tax Court · Aug 29, 1968

The stock sale agreement clearly showed that she owned 194 shares of such stock, for which she was being paid $222.83382 per share. … Petitioners have not established to our satisfaction that they were defrauded by the conduct of, or statements made by, Thrift’s representatives.

BELENZO

17 I. & N. Dec. 374 · Board of Immigration Appeals · Jul 1, 1981

Congress did not, in his view, intend to give special immunity from deportation to those who acquired permanent resident status. … So "narrow" a provision was not "intended to be read as qualifying the express authority provided by the Act to deport or exclude aliens without time limitation." Id. at 555.

Maniere v. United States

31 Fed. Cl. 410 · United States Court of Federal Claims · May 17, 1994

Privity of Contract as a Jurisdictional Basis No jurisdiction exists in this Court absent the waiver of sovereign immunity by the United States. United States v. … See id. at 430 (“For purposes of determining whether a party qualifies as a third-party beneficiary, a court should focus its inquiry upon only the first prong * * *.”).

SINGH

21 I. & N. Dec. 427 · Board of Immigration Appeals · Jul 1, 1996

Moreover, the burden in exclusion proceedings is ordinarily upon the applicant to establish that he is admissible to the United States. … One court that has considered this issue has stated its conclusion this way: The legalization program established by IRCA provides applicants with important rights, and applicants for legalization clearly occupy a protected

Miller v. United States

620 F.2d 812 · United States Court of Claims · Apr 16, 1980

Stimson, an Oregon corporation, was established in 1930. … The net Scribner volume seems clearly to apply to the net volume of the cut timber brought to the mill.

Renda Marine, Inc. v. United States

71 Fed. Cl. 378 · United States Court of Federal Claims · Jun 29, 2006

A party must establish both jurisdictional prerequisites to proceed in this court. E.g., Alliant Techsys. Inc. v. … (“[T]he Government has not waived its sovereign immunity with respect to any breach claims.”) (emphasis added).

E. Gross & Co. v. United States

42 Cust. Ct. 388 · United States Customs Court · May 25, 1959

It is not even clearly asserted that the collector acted erroneously in classifying this portion of the importation as cotton belting. … At the very least, in a highly technical matter of this kind, that evidence should consist of the testimony of one experienced in cotton stapling and qualified to challenge the collector’s finding as to length.

Tindle v. United States

56 Fed. Cl. 337 · United States Court of Federal Claims · Apr 30, 2003

Getts also testified that chlamydia can resolve or be cured by the person’s own immune system without any specific treatment. … Plaintiffs objection *345 clearly does not meet the standards for this court’s review.

Graev v. Comm'r

147 T.C. No. 16 · United States Tax Court · Nov 30, 2016

Miller was a “qualified appraiser”, or whether the appraisal is a “qualified appraisal”. … Miller was a “qualified appraiser” or whether this appraisal is a “qualified appraisal”.

Adams v. Commissioner

71 T.C. 477 · United States Tax Court · Dec 28, 1978

I would conclude from the record made before me in this case that $300 of the stipend received by petitioner each month qualifies for exclusion from income under section 117(a)(1). … His program is established under rules and regulations of the American Osteopathic Association, clearly stating that emergency situations are the only exceptions considered more important than the advancement of his education

Ak-Chin Indian Community v. United States

85 Fed. Cl. 636 · United States Court of Federal Claims · Feb 5, 2009

Defendant further explains that the record retention processes established by the provision of the MOU quoted in the court’s January 14, 2009 opinion, which applies to Tribal Records only, does not therefore govern the storage … “Manifest” is defined as “clearly apparent or obvious.” Ammex, Inc. v. United States, 52 Fed.Cl. 555, 557 (2002).

Brookins v. Untied States

75 Fed. Cl. 133 · United States Court of Federal Claims · Jan 30, 2007

Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 . … This determination by the court does not, of course, preclude plaintiff from pursuing, and qualifying for, a normal reserve retirement. c.

Country Music Association, Inc.

Trademark Trial and Appeal Board · Oct 25, 2011

Considered in the context of the record as a whole in this case, the examining attorney's evidence of third-party use of the phrase "Country Music Association" does not clearly establish genericness. … One hundred persons were deemed qualified and interviewed after completion of the screening process.

Caddell Construction Company v. United States

125 Fed. Cl. 30 · United States Court of Federal Claims · Feb 10, 2016

To establish standing, Caddell need only show that “it would have been a qualified bidder” in a competitive procurement, had the procurement error not occurred – it does not “need to show that it would have received the award … These are clearly “prejudice” type inquiries to be made in the context of fashioning relief.