Case law

Brown v. Commissioner

47 T.C. 399 · United States Tax Court · Jan 18, 1967

had the authority to require the performance of such services as a condition to the payment of strike benefits, and the evidence shows that the pilots were polled to determine what they were best qualified to do to help … In the Glenshaw Class case the Court, in holding that punitive damages received for fraud and antitrust violations constituted gross income, pointed out that there were “undeniable accessions to wealth, clearly realized,

Consortium Venture Corp. v. United States

32 Cont. Cas. Fed. 72,374 · United States Court of Claims · Apr 6, 1984

FACTS On October 9, 1973, plaintiff entered into contract No. 39-4-7003-000 with the United States to provide training and support services to “qualified participants” of the Jobs Entry Program under the Manpower Development … Those sections merely provide for the continued funding of MDTA-type programs already established before June 30, 1973 to insure an orderly transition of the programs through June 30, 1974.

World Family Corp. v. Commissioner

81 T.C. 958 · United States Tax Court · Dec 14, 1983

We establish no general rule for future cases in finding 10 percent to be insubstantial. … Such a percentage, especially when specifically designated for only one individual, is clearly unreasonable in contrast to the arrangement in the instant case.

Egan v. United States

158 F. Supp. 377 · United States Court of Claims · Apr 2, 1958

It was later fully established that these witnesses lied. … He was intent upon establishing that he had no mental disorder and that he had been mistreated.

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.”

Stacey M Logan v. Department of Homeland Security

2025 MSPB 4 · Merit Systems Protection Board · Mar 14, 2025

Here, the statute does not in any way establish a minimum percentage of time that an employee must perform duties, including “activities relating to the arrival and departure of persons, conveyances, and merchandise at ports … In Olszak, the dispositive issue was whether an employee’s Asylum Officer position qualified for secondary CBPO SRC eligibility. Olszak, 117 M.S.P.R. 75, ¶¶ 5-15.

Rodriguez v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 5, 2026

Simpson was qualified as an expert in neurology, neuromuscular medicine, electrodiagnostic medicine, and clinical neurophysiology. Tr. at 15. … 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.

AYUDA

26 I. & N. Dec. 449 · Board of Immigration Appeals · Jul 1, 2014

Board of Immigration Appeals When assessing an organization’s application for recognition, the Board of Immigration Appeals makes an individualized determination whether the applicant’s fees qualify … The organization clearly explains its fee waiver policy and indicates that no individual will be denied services for inability to pay.

United States v. Fung Chong Co.

34 C.C.P.A. 40 · Court of Customs and Patent Appeals · Jul 9, 1946

And let it be remembered that the testimony of a fully qualified witness on commercial designation is to be regarded as that of an expert and the opinions of an expert are always accepted in any form in any case. … D. 40695: In order to have their goods admitted free, the appellants must establish that they are “shingles.”

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.

Corchado v. Derwinski

1 Vet. App. 160 · United States Court of Appeals for Veterans Claims · Mar 5, 1991

.) *162 Since appellant is appealing from a BVA decision and there is no indication that he did not file a qualifying Notice of Disagreement (NOD) (the record before us does not contain any reference to an NOD date; according … In order to establish standing, the litigant must show “personal injury fairly traceable to the ... unlawful conduct and likely to be redressed by the requested relief.” [Allen v.

Harrell v. Commissioner

91 T.C. 242 · United States Tax Court · Aug 17, 1988

This language clearly links a small partnership determination to a careful examination of each partner’s distributive share. … Only an in-depth examination by the Service or a court into operational facts reveals that AB does not truly qualify as a small partnership.

Aleut Community of St. Paul Island v. United States

480 F.2d 831 · United States Court of Claims · Jun 20, 1973

In that case the Court found fee simple title of certain land had been established by the plaintiff via prescription. … Here a special relationship clearly existed.

Estate of Rosenberg v. Commissioner

86 T.C. 980 · United States Tax Court · May 19, 1986

The cases are too numerous for comprehensive listing or useful discussion to establish that the retention of such or comparable rights by the decedent which did not expire until his death, renders completely inapplicable … Donnan was a statutory provision establishing an irrebut-table presumption that all gifts in excess of a specified amount made within 2 years of death were to be treated as gifts made “in contemplation of death”.

Frecht v. United States

25 Cl. Ct. 121 · United States Court of Claims · Jan 21, 1992

There was not sufficient evidence to establish an injustice in connection with the applicant’s general discharge. 3. … This last dialogue clearly indicates that Finding 5 and the recommendation to discharge plaintiff were voted on by the BOI prior to its meeting with the legal advisor.

CSX Corp. v. Commissioner

89 T.C. 134 · United States Tax Court · Jul 23, 1987

The allowance for depreciation of qualified property to which the taxpayer elects to apply this section shall be determined in accordance with this section. … The Texas Midland report clearly does not establish, as respondent contends, that the figures for interest and taxes used by the ICC were theoretical and therefore not properly chargeable to the capital account. [ 75 T.C.

Application of Albert W. Musgrave

431 F.2d 882 · Court of Customs and Patent Appeals · Oct 8, 1970

Clearly there are no steps of that nature in the presently appealed claims. … Moreover, as pointed out previously, the claims here on appeal clearly contain no steps of that type.

Energy Capital Corp. v. United States

47 Fed. Cl. 214 · United States Court of Federal Claims · Jul 25, 2000

When the briefing is completed, the court may establish the procedure for ruling on the application. Rule 81(e)(3). … The different language for the two different parts express this difference quite clearly.

Piccadilly Cafeterias, Inc. v. United States

36 Fed. Cl. 330 · United States Court of Federal Claims · Aug 19, 1996

The court does not find that a rent payment schedule will qualify as an “allocation” in all circumstances, however, the rent payment schedules in this case are clearly allocating rent according to the statutory language. … Treasury Regulations promulgated pursuant to the statutory consent requirement clearly define the parameters of the statute. Treas.Reg. § 1.446-l(e).

Havens Structural Steel Co. v. Commissioner

30 T.C. 1121 · United States Tax Court · Aug 21, 1958

At the trial, petitioner’s substantial reliance was directed to drought and insect infestation, and a variant profits cycle, as factors qualifying it for relief. … We assume, arguendo, that it has qualified upon those bases.