Case law

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.

Pine Products Corp. v. United States

36 Cont. Cas. Fed. 75,823 · United States Court of Claims · Mar 12, 1990

The statute established a three-tiered payment schedule. … Since Pine Products’ potential contract losses exceeded its net worth, it qualified for the minimum buy-out charge of $10 per MBF. 16 U.S.C. § 618 (a)(3)(A)(i).

Johnson v. Commissioner

7 T.C. 1040 · United States Tax Court · Oct 24, 1946

The taxpayer seeking exemption must establish a positive residence in a foreign country. … Vacation or business trips to the United States during the taxable year will not necessarily deprive a taxpayer, otherwise qualified, of the exemption provided by this section.

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.

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.

Johnson v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 23, 2026

Not only does the wild flu virus have the capacity to activate more immune pathways 13 than the flu vaccine, but none of the referenced literature herein establishes an association … In attempting to establish entitlement to a Vaccine Program award of compensation for a Non-Table claim, a petitioner must satisfy all three of the elements established by the Federal Circuit in Althen v.

BOGART

15 I. & N. Dec. 552 · Board of Immigration Appeals · Jul 1, 1975

It is clearly stated in 5 U.S.C. 500(d)(2) that this section does not "limit the discipline, including disbarment, of individu- als who appear in a representative capacity before an agency." … Obviously, however, Departmental regulations cannot contravene judicially established requirements of fairness, cf.

Johnson v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 14, 2025

Jamieson’s concern that Petitioner did not have a clearly defined sensory level, Dr. … To establish entitlement to compensation under the Program, a petitioner is required to establish each of the three prongs of Althen by a preponderance of the evidence. Id.

Indian Head, Inc. v. United States

81 Cust. Ct. 14 · United States Customs Court · Aug 3, 1978

This testimony is unequivocal and clearly supports the Government’s position. [Emphasis added.] … Both of defendant’s witnesses were singularly qualified to speak on the subject of whether white is a color in relation to textiles, and their testimony is entitled to considerable weight, especially since plaintiff adduced

Mazzei v. Commissioner

61 T.C. 497 · United States Tax Court · Jan 23, 1974

policy against counterfeiting obligations of the United States as enunciated by title 18, U.S.C., sec. 471 . 3 This Court said: The record establishes that petitioner’s conduct constituted an attempt to counterfeit, an actual … decision in this case is whether considerations of public policy should enter into the allowance of a theft loss under section 165(c) (3) where there is a “theft” — and the loss by the petitioner of his money would certainly qualify

Adirondack League Club v. Commissioner

55 T.C. 796 · United States Tax Court · Feb 25, 1971

To be sure, the Commissioner has not relied upon that reason in this case, but it has been firmly established that a deficiency may be approved on the basis of reasons other than those relied upon by the Commissioner and … Although Anaheim was clearly not incorporated for that purpose in 1884, the fact nevertheless remains that it has been used for that purpose in recent years. 2 Cf. United States v.

Innovation Development Enterprises of America, Inc. v. United States

108 Fed. Cl. 711 · United States Court of Federal Claims · Jan 29, 2013

Standing Defendant relies on Myers, 275 F.3d at 1370-71, for the proposition that IDEA must establish that it would have been a qualified bidder for CMAS support services in a competitive procurement. … Here, however, IDEA’s status as a qualified bidder that had a substantial chance of contract award in a hypothetical competitive procurement may be established by material before the agency at the time of the sole-source

Doninger Metal Products, Corp. v. United States

50 Fed. Cl. 110 · United States Court of Federal Claims · Jul 31, 2001

The Plan clearly states that the Committee “may have the Debtor bring the claim against the USPS” if the Committee elects to do so. … Defendant, however, does assert that the plaintiff utterly fails to establish that the originals were made available to the United States during this de novo proceeding, nor is it able to affirmatively establish that the

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.

Schwarcz v. Commissioner

24 T.C. 733 · United States Tax Court · Jul 22, 1955

Clearly Congress had no such intention. … Congress was aware that taxpayers would have great difficulty in determining or establishing the actual facts regarding assets in combat zones and territory occupied by enemies of the United States.

Petty v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 23, 2020

“received his 2 month immunizations and developed diarrhea that lasted for 6 months.” Pet. Ex. 3 at 1; see Pet’r’s Mot. at 7, 12. … But by the time L.P. received his vaccinations, he already had a well-established medical history of gastrointestinal problems.

Volkswagen of Am., Inc. v. United States

2007 CIT 47 · United States Court of International Trade · Mar 28, 2007

warranty repair cost, (17) qualifying warranty overhead cost, (18) total qualifying warranty cost. … This independent confirmation is necessary to “establish that the defects did indeed exist at the time of importation.” Id. C.

Brookshire v. Commissioner

31 T.C. 1157 · United States Tax Court · Mar 18, 1959

About 1940 an accounts receivable ledger was established as the partnership began to make credit sales on its own responsibility, in addition to earning commissions as an agent. … This agent is a certified public accountant and the petitioners concede that he is very well qualified. The petitioners did not present any testimony to the contrary.

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.

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).