Case law

Best Universal Lock Co. v. Commissioner

45 T.C. 1 · United States Tax Court · Oct 7, 1965

We believe the record clearly establishes that all of the experiments in question were connected with a continuing trade or business long conducted by Best Lock Corp. … Petitioner has not only failed to establish the amounts spent on these trips but has also failed to establish by competent evidence that whatever trips were taken served any legitimate business purpose of his, as opposed

Union Chemical & Materials Corp. v. United States

296 F.2d 221 · United States Court of Claims · Nov 1, 1961

They held that this was a factual question and that the Tax Court was not clearly erroneous in holding that the options were granted to give the employee a proprietary interest. … In our view there is no statutory basis for the test established by the courts below. When assets are transferred by an employer to an employee to secure better services they are plainly compensation.”

Davis v. Commissioner

38 T.C. 175 · United States Tax Court · Apr 30, 1962

Pacific Mills, 207 F. 2d 177 , affirming 17 T.C. 705 , stated ( 207 F. 2d at 180-181 ): An expense does not have to be absolutely essential in order to qualify as necessary. … The payment with which we are concerned clearly falls into this category.

POZZOLI

14 I. & N. Dec. 569 · Board of Immigration Appeals · Jul 1, 1974

The issue in this case is does t h beneficiary qualify under this section of law and may he i admitted to the United States to perform services for a Umh .1 States firm if his salary continues to be paid by his prev1,, , … The petition established that Mr.

Barnhart v. United States Treasury Department

588 F. Supp. 1432 · United States Court of International Trade · May 31, 1984

The testimony at the hearing established plaintiff enjoyed an excellent reputation as a customs broker among his peers and business associates in the importing community. … The communication therein was clearly ex parte, and the remedy, re-in-statement with back pay, reflected the extraordinary nature of the violation. The case at bar involves a different type of error.

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) .

Giant Auto Parts, Ltd. ex rel. Frost v. Commissioner

13 T.C. 307 · United States Tax Court · Sep 15, 1949

Moreover, sections 8061 and 8064, which deal with the effect of a failure to maintain a register of debts and liabilities and the omission of the word “limited” from the partnership name, clearly suspend the immunity granted … In our opinion, the record falls far short of establishing the petitioner’s contention.

Foukarakis v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 16, 2025

Clearly defined sensory level 4. … Bromberg opined that Petitioner partially fulfilled the criterion of clearly defined sensory level. Resp. Ex. A at 11.

Brown v. United States

143 Ct. Cl. 605 · United States Court of Claims · Oct 8, 1958

In view of the facts clearly established by the unoontra-dicted evidence concerning plaintiff’s life up to the time he suffered his breakdown in 1944 while in the service, we agree with the plaintiff’s contention that prior … He was a qualified and experienced neuropsy-chiatrist.

Nie v. United States

124 Fed. Cl. 334 · United States Court of Federal Claims · Nov 30, 2015

As interpreted bythe United States Supreme Court, the Tucker Act waives sovereign immunity to allow jurisdiction over claims against the United States (1) founded on an express or implied contract with the United States, … Nie's lack of income and current incarceration may qualify him for in forma pauperis status, and although plaintiff submitted the copy of his prison trust fund statement, as discussed above, his complaint is being dismissed

Moorhead v. United States

18 Cl. Ct. 849 · United States Court of Claims · Nov 27, 1989

If Donald should qualify for Medicaid benefits in the future, petitioners would be obligated to reimburse the Vaccine Program for any payments they receive under Medicaid. … This obligation is clearly reflected in section 300aa-17(a), which states that the Vaccine Program "shall be subrogated to all rights of the petitioners with respect to the vaccine-related injury ... for which compensation

Miller v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 7, 2016

There are two separate means of establishing entitlement to compensation. … If a person qualifies under this presumption, he or she is said to have suffered a “Table Injury.”

Gahman v. West

12 Vet. App. 406 · United States Court of Appeals for Veterans Claims · Jun 4, 1999

Skinner found the appellant physically qualified for service. In June 1963, Dr. George D. … Set procedures have been established to notify the service *412 members of the actions to be taken by the medical board and their rights in that process. See generally Disability Evaluation Manual.

Estate of Shelfer v. Commissioner

103 T.C. 10 · United States Tax Court · Jul 19, 1994

Secretary of the Treasury, 475 U.S. 851, 860 (1986)), the legislative history of the two statutory provisions establishes that the intent of QTIP differs from that of section 2056(b)(5). … If the statute were unambiguous, the Court and the Commissioner would be required to give effect to clearly expressed Congressional intent, and any final regulation that was inconsistent with that intent would be invalid.

Estate of Gilchrist v. Commissioner

69 T.C. 5 · United States Tax Court · Oct 11, 1977

Layland Myatt and Elizabeth Fewell Dearborn were named independent coexecutor and coexecutrix, respectively, in decedent’s will, and they duly qualified as such in Cause No. … The dispositive clause clearly leaves to her discretion the kind and extent of the use which she required or desired.

Professional Ins. Agents v. Commissioner

78 T.C. 246 · United States Tax Court · Feb 17, 1982

We think this requirement is clearly satisfied in the present case. To begin with, we note that petitioner’s promotional activities were highly profitable and generated revenues far in excess of the related expenses. … We have no quarrel with petitioner’s assertion that participating members were benefited by the group insurance programs, for the evidence clearly shows that to be the case.

Strouse v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 19, 2026

The authors concluded: We have clearly demonstrated that the variability of humoral immune responses to the HepBsAg in vaccine recipients is reflected by a concurrent variability of in vivo cellular … Conclusion For the reasons discussed above, the undersigned finds that petitioner has established by preponderant evidence that the immune response to the second hepatitis B vaccine he received on August 9, 2018 was

Filtration Development Co., LLC v. United States

63 Fed. Cl. 418 · United States Court of Federal Claims · Dec 17, 2004

As was discussed above, plaintiff has not established through clear and convincing evidence likelihood of success on the merits. … It is plaintiffs burden to clearly and convincingly demonstrate its entitlement to a preliminary injunction, which it has not done.

West Side Tennis Club v. Commissioner

39 B.T.A. 149 · United States Board of Tax Appeals · Jan 20, 1939

It was not necessary for an applicant for admission to the tournaments, in order to be in a position to qualify as a spectator, to manifest the same interest in tennis or the normal social and recreational activities of the … We conclude that the petitioner has failed to establish its right to exemption and accordingly sustain the action of the respondent in holding it to be subject to tax.

Joel Newman v. Denis McDonough

United States Court of Appeals for Veterans Claims · Jun 16, 2022

This case addresses the standard the Board must use when determining whether a veteran qualifies for the insanity exception. … Newman did not qualify for either 2 exception. Thus, the Board ruled that Mr.