Case law

Kelly v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 18, 2022

Trollmo et al., Intra-articular immunization induces strong systemic immune response in humans, 82 IMMUNOLOGY 384 (1990) (Ex. 24).) Dr. … (Ex. 6, pp. 13-24) clearly establishes his condition prior to vaccination. (Id.) Though petitioner had an exacerbation of pain in May, Dr. Srikumaran insists that this pain was resolved with conservative treatments.

Miami Purchasing Service Corp. v. Commissioner

76 T.C. 818 · United States Tax Court · May 20, 1981

In the alternative, he claims that the insurance policies clearly excluded “F.O.B.” and “C.I.F.” shipments, thereby establishing that petitioners did not have even an insurable interest in the goods once they left Miami, … One who seeks the benefit of a deduction must bring himself clearly within the terms of the authorizing statute or regulation. New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).

Barker v. Commissioner

74 T.C. 555 · United States Tax Court · Jun 10, 1980

Three escrows (Nos. 4-2862-01, 4-2861-01, and 4-2906-01) were established for the transfer of the Casa El Camino property (lots 15, 16, and 17) from Covington Bros, to petitioner. … Accordingly, we hold that boot-netting is permissible in a case where, contemporaneously with the exchange of properties and where clearly required by the contractual arrangement between the parties, cash is advanced by the

Rose Packing Co. v. Commissioner

28 T.C. 1028 · United States Tax Court · Aug 26, 1957

Effective January 1, 1943, petitioner established an employees’ pension plan and trust. … The plan and trust met the requirements of section 165 (a) of the Internal Revenue Code of 1939, and qualified as exempt under that section at all times during its existence.

Chas. Kurz & Co., Inc. v. United States

698 F. Supp. 268 · United States Court of International Trade · Oct 13, 1988

Kurz’ petition clearly and simply objected to the fact that MSC was not billed directly for the duty. … Hence, the Kurz petition and circumstances are clearly distinguishable from the cases cited.

Brunson v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 28, 2020

MacGinnitie indicated that epidemiologic studies clearly show no relation between vaccination and SIDS. (Id. at p. 5.) Dr. … The resulting report noted that “[a]ll controlled studies that have compared immunized versus nonimmunized children have found either no association or a decreased risk of SIDS among immunized children.”

Sandoz Chemical Works, Inc. v. United States

50 C.C.P.A. 31 · Court of Customs and Patent Appeals · Jan 16, 1963

It was within the province of the Congress to restrict, qualify or impose conditional facets relating to the purpose and scope of the statute. It did not see fit so to do. … It is conceded, as well as indisputably established by the record, that the imported product, Mesantoin, is a medicinal compound.

JJJ Corp. v. United States

576 F.2d 327 · United States Court of Claims · May 17, 1978

Gorfinkle, establish that he was irrational at times and manifested paranoid symptoms. … The actions of the board clearly evidence the intention to operate as an investment company.

Apollo Computer, Inc. v. United States

32 Fed. Cl. 334 · United States Court of Federal Claims · Dec 7, 1994

as, in the opinion of the Secretary, does clearly reflect income. … clearly reflect the income.”

Lambro v. United States

United States Court of Federal Claims · Sep 20, 2022

Cir. 2003) (“It is well established that statutes of limitations for causes of action against the United States, being conditions on the waiver of sovereign immunity, are jurisdictional in nature.”). 2. … The relevant inquiry for this case then is whether Plaintiff qualifies as a federal employee.

Boston Safe Deposit & Trust Co. v. Commissioner

26 B.T.A. 486 · United States Board of Tax Appeals · Jun 21, 1932

They are the duly appointed and qualified surviving executors of the will of the said decedent. … Paragraph (b)(2) when read in connection with paragraph (a)(2) clearly contemplates that deductions may be allowed only when they constitute income to the recipients. *1314 ; ; ; .

Buffalo Bills, Inc. v. United States

31 Fed. Cl. 794 · United States Court of Federal Claims · Aug 31, 1994

[extrinsic materials are] examined with hesitation to determine whether there is a clearly expressed legislative intention contrary to the statutory language____” Madison Galleries, Ltd. v. … Thus, taxpayer's employment agreements are clearly nonqualified compensation plans within the meaning of Section 3121(v)(2)(A).

Foster v. United States

607 F.2d 943 · United States Court of Claims · Oct 17, 1979

The intention of the grantors, the McClellans, was clearly established at trial. … The question remains, however, as to whether dolomite qualifies as a "mineral” as that term is used in a scientific and geologic sense.

Huntley v. United States

4 Cl. Ct. 65 · United States Court of Claims · Dec 7, 1983

Specifically, the Government’s contention was that, in reality, plaintiffs’ grievance was based upon misrepresentation rather than the breach of any independent duty; therefore, their suit against SBA was barred by the immunity … First, with respect to the contention that jurisdiction of the district court was defeated by the failure of the complaint to assert a cognizable claim, the law is clearly the other way. Bell v.

Keith A. Roberts v. Eric K. Shinseki

23 Vet. App. 416 · United States Court of Appeals for Veterans Claims · Apr 23, 2010

that service connection was clearly illegal.”). … that service connection was clearly illegal.”

American Federation of Government Employees v. United States

46 Fed. Cl. 586 · United States Court of Federal Claims · May 10, 2000

Before Congress enacted the ADRA, the federal district courts heard post-award bid protest challenges to procurement decisions under the waiver of sovereign immunity provided for under the Administrative Procedure Act (“APA … Accordingly, they cannot establish that they are “interested parties” under the ADRA.

Lewis v. United States

32 Fed. Cl. 301 · United States Court of Federal Claims · Nov 15, 1994

This general rule does not apply, however, where a plaintiff’s statement of a jurisdictional basis is clearly without merit. Binderup v. … The rather general commitments alleged must be construed as promises to pay relocation expenses to plaintiff if and to the extent that he qualified himself to receive them.

Fleming-Joffe, Ltd. v. United States

25 Cust. Ct. 56 · United States Customs Court · Aug 1, 1950

Those of the witnesses who were qualified to speak on the point testified that a process know as “stripping down” had to be applied to the imported articles in order to bring them back to the state in which they were prior … Without considering the element of duress under administrative compulsion in the use of the term, however, we think the record made at the trial clearly disproves the correctness of the admission, if such it be.

Benny R. Roper v. R. James Nicholson

20 Vet. App. 173 · United States Court of Appeals for Veterans Claims · Jul 13, 2006

This nexus requirement is clearly ascertainable from the statutory basic entitlement language. … Derwinski, 2 Vet.App. 492 (1992), this Court stated that generally "'scientific, technical, or other specialized knowledge,' must be provided by a 'witness qualified as an expert by knowledge, skill, experience, training,

Borenstein v. Comm'r

149 T.C. No. 10 · United States Tax Court · Aug 30, 2017

Second, by amending sec- tion 6512(b)(3) in 1997 to permit more liberal credit and refund of taxes paid, Congress was to that extent enacting a waiver of sovereign immunity. … Nor does it establish intent that all nonfilers be treated the same, without regard to whether they secured ex- tensions of time to file.