Case law

McNeil v. United States

78 Fed. Cl. 211 · United States Court of Federal Claims · Aug 9, 2007

Plaintiffs view is clearly at odds with the IRC. … The waiver of immunity “cannot be implied but must be unequivocally expressed.” United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969).

Group Italglass U.S.A., Inc. v. United States

17 Ct. Int'l Trade 1205 · United States Court of International Trade · Nov 12, 1993

The court then concluded that “[s]uch presentation and qualified acceptance of the protest was a substantial compliance with section 514 of the Tariff Act of 1930, and the protest is therefore timely.” Id. at 35-36. … Clearly the judicial fiat sought by plaintiff mandating that Customs accept protests as “filed” when transmitted by fax after the close of regular business hours would, if granted, be a wholly unwarranted intrusion into an

Johnson Oil Co. v. United States Department of Energy

690 F.2d 191 · Temporary Emergency Court of Appeals · Sep 21, 1982

Unless the court’s findings are clearly erroneous, they may not be set aside on appeal, C.I.R. v. … Duberstein, 363 U.S. 278 , 80 S.Ct. 1190 , 4 L.Ed.2d 1218 (1960), and in order to establish that a fact is “clearly erroneous”, the court must have a definite and firm conviction that a mistake was made based upon all the

State Farm Road Corp. v. Commissioner

65 T.C. 217 · United States Tax Court · Nov 3, 1975

We also think it significant that the fruition of the plans of the shareholders of petitioner to develop the Heritage Village Apartments Complex depended upon having the sewer system established. 13 In this context, it can … Thus, at least with respect to the depreciation deduction issue, public utility status may be a factor against customer payments qualifying as contributions to capital.

D. Golmakani v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 7, 2013

Childhood Vaccine Injury Act of 1986, 42 U.S.C. §300aa-1, et seq., as amended (“Vaccine Act”).3 Petitioner alleges as a result of receiving the influenza (“flu”) vaccination on August 23, 2009 she suffers from “an auto-immune … Petitioner Has Acted in Good Faith and Has Established a Reasonable Basis for the Claim to the Time of Former Counsel’s Withdrawal.

Estate of Speer v. Commissioner

57 T.C. 804 · United States Tax Court · Mar 15, 1972

The sole issue for our determination is whether the remainder interest in a trust established by the decedent fails to qualify for a charitable deduction pursuant to section 2055 1 because of the management discretion vested … In each of the previously cited cases in which the Government prevailed, a far broader category of benefit to the income beneficiary was established.

Caluza v. Brown

7 Vet. App. 498 · United States Court of Appeals for Veterans Claims · Apr 12, 1995

Caluza, had qualifying active-duty service (missing status and recognized guerilla service) in the Philippine Army from November 1944 to November 1945. Record (R.) at 5,17,22, 27; Supplemental (Suppl.) R. at 14. … Findings of fact by the BVA may be overturned by the Court only when they are “clearly erroneous”. 38 U.S.C. § 7261 (a)(4); see Gilbert, supra.

Safety Tube Corp. v. Commissioner

8 T.C. 757 · United States Tax Court · Apr 2, 1947

For petitioner to succeed in its contention, it must establish that the royalties fall within one of the specified deductions. … The facts which have been stipulated seem to show clearly that petitioner in good faith believed that it was not liable for any personal holding company surtax and that its counsel, Garnett S.

Garilynn Smith v. Department of the Army

2022 MSPB 4 · Merit Systems Protection Board · Apr 13, 2022

Therefore, the administrative judge found, the appellant clearly satisfied the knowledge/timing test. … reasonable response to the agency’s appalling suggestion that dumping service  19 members’ remains in a landfill could ever qualify

Southern v. Commissioner

87 T.C. 49 · United States Tax Court · Jul 3, 1986

Respondent maintains that the language of the consent clearly and unambiguously encompasses an increase in tax pursuant to section 47. … A “recapture” recomputation of the investment credit pursuant to section 47 is clearly a decrease in or adjustment to the credit.

Pathex, Inc. v. United States

66 Cust. Ct. 258 · United States Customs Court · Apr 15, 1971

Thus, it clearly appears from the aforesaid disclosures made subsequent to the time of entry that the name Pathex, Inc. has no genuine connection with the merchandise at bar or with payment of duties, charges or exactions … Also, it has to qualify as being the height of “frivolity” for a protestant such as Pathex, Inc., the plaintiff herein, to file a protest on a ground the successful prosecution of which is *262 predicated upon the establishment

Newton Insert Co. v. Commissioner

61 T.C. 570 · United States Tax Court · Jan 30, 1974

The provisions of the 1961 license agreement clearly did not reserve any such right to City of Hope. … Schaffner, 312 U.S. 519 (1941), relied on by petitioner, which deals with the right of a life beneficiary of a testamentary trust to assign income, is clearly distinguishable. Oak Manufacturing Co. v.

Ford v. Commissioner

56 T.C. 1300 · United States Tax Court · Sep 15, 1971

Had he seriously intended to qualify as a regular teacher it seems that he could have become qualified as such prior to 1967. It would appear that he was primarily interested and involved in obtaining a Ph. … I can conceive of situations where study abroad would clearly satisfy the "ordinary" requirement of section 162(a) .

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.

Louis Wolf & Co. v. United States

107 F.2d 819 · Court of Customs and Patent Appeals · Dec 4, 1939

Many new rates were established and the mere fact that no new rate was established on the articles in controversy, to our minds is inconsequential. … Article XIV specifically recites “in all that concerns commerce and navigation, any privilege, favor or immunity [etc.]” (Italics ours.)

Foreman v. United States

26 Cl. Ct. 553 · United States Court of Claims · May 29, 1992

Under this principle, a later statute will not be held to repeal an earlier one unless the intention to repeal is expressed clearly in the later statute. Id. … This approach is implicit in the establishment of a bicameral legislature and in the requirement that bills be presented to the President and be subject to a qualified veto, in article I, § 7.”

Cuyahoga Metropolitan Housing Authority v. United States

57 Fed. Cl. 751 · United States Court of Federal Claims · Sep 22, 2003

These facts shall be deemed established for purposes of future proceedings in this case. RCFC 56(d). . … Thus, while the doctrines incorporate similar requirements, they proceed from independent lines of authority: the sovereign acts doctrine from early Court of Claims decisions (circa 1865) applying concepts of sovereign immunity

Riddlesbarger v. Commissioner

16 T.C. 820 · United States Tax Court · Apr 19, 1951

The record clearly shows that the plan of “reorganization” could not and did not have the effects other than tax avoidance which the petitioner attempts to attribute to it. … We have also been accorded the benefit of the reports and opinions of six qualified witnesses each of whom independently inspected and appraised the properties in question.

Mason v. United States

27 Fed. Cl. 832 · United States Court of Federal Claims · Mar 25, 1993

D., 1 a consulting engineer, who qualified as an expert in riverbank instability, erosion, landsliding, engineering, geology, and geotechnical engineering. … These 30 photographs were taken in 1974, before the Hannibal pool elevation was raised, in 1978, after the pool was established at its normal level, as well as in 1979, 1980, and 1982. Mr.

Barnes v. United States

57 Fed. Cl. 204 · United States Court of Federal Claims · Jun 30, 2003

Barnes may not be qualified for promotion satisfies the statute. … Clearly communication via email was possible.