Case law

Sealright-Oswego Falls Corp. v. United States

163 F. Supp. 630 · United States Court of Claims · Jul 16, 1958

To qualify for relief under section 444 a number of showings are required. However, the parties have agreed that plaintiff has qualified in every respect except the one which is in question. … The statute clearly makes the capacity for production the basic test.

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.

Russell v. Commissioner

40 T.C. 810 · United States Tax Court · Aug 8, 1963

Clearly such exchange would have to be considered as a part of the subsequent transaction. … which qualifies under section 354, 355, or 356.

Kay Pee Import Export Co. v. United States

56 Cust. Ct. 696 · United States Customs Court · Apr 13, 1966

And, inasmuch as a single qualified sale is sufficient to establish an export price (United States v. Malhame & Co., 19 CCPA 164, 171, T.D. 45276; Tropical Products Corporation v. United States, 33 Cust. Ct. 508 , Reap. … However, the court finds that the credible evidence as manifest in exhibit B is clearly to the contrary.

Conway v. United States

United States Court of Federal Claims · Oct 3, 2019

The CO-OP program provided loans and grants to “qualified nonprofit health insurance issuers to offer qualified health plans in the individual and small group markets.” Id. … See 42 U.S.C. § 18041 (providing that if a state opts out or fails to establish an exchange, a reinsurance program, or a risk-adjustment program, HHS “shall establish and operate such exchange within the State and [HHS] shall

Gaiter v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 17, 2019

This is why his immunizations have some large gaps in time between them. l\/ls. … Such an outcome is clearly contrary to the plain language of the [Vaccine] Act.”

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.

Johnson Controls, Inc. v. United States

32 Cont. Cas. Fed. 73,659 · United States Court of Claims · Jun 13, 1985

A review of “[t]he cases decided by the tribunals of the world” has led one commentator to conclude that “absent an agreement, practically the only situation where a claim of immunity [from local jurisdiction by a member … argue that Johnson is a third-party beneficiary of a modification to the Construction Order providing: “The FRG will ensure that any substitution of another subcontractor for Johnson Controls be submitted for review and qualified

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.

Arnold A. Morse, Sr., and Hellen v. Morse v. The United States

443 F.2d 1185 · United States Court of Claims · Jun 11, 1971

Therefore, the compensation of employees of the commissaries does not qualify for the exemption from Federal income tax afforded by section 911(a) of the Internal Revenue Code of 1954. … It is clearly pointed out that the Government will not be responsible for any obligations of employee associations, but at the same time, certain minimum fiscal control measures are set forth.

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.

Zmuda v. Commissioner

79 T.C. 714 · United States Tax Court · Nov 8, 1982

We believe petitioners donated property to charity when they moved to Washington; however, petitioners’ estimate and the evidence presented are clearly insufficient to establish the exact fair market value of the donated … Furthermore, petitioners’ belief that the trusts would avoid probate costs is not enough to qualify the expenses for a deduction under sec. 212(2).

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).

Orangeburg Mfg. Co. v. Commissioner

37 T.C. 251 · United States Tax Court · Nov 21, 1961

If it is held that it qualifies for relief, petitioner must establish further what would be a fair and just amount representing normal earnings to be used as a constructive average base period net income. … Upon careful consideration of the entire record, it is concluded that petitioner failed to establish the existence of the qualifying facts and factors which are required under (b) (2).

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.

Bussing v. Commissioner

89 T.C. 1050 · United States Tax Court · Nov 24, 1987

We believe that this evidence speaks clearly about Bussing’s and AG’s view of the form of the transaction. … The record demonstrates that Sutton’s participation was merely an attempt to qualify the transaction for Federal tax purposes. Petitioners have failed to establish that the parties respected the form of the transaction.

Fifth Third Bank v. United States

52 Fed. Cl. 829 · United States Court of Federal Claims · Jul 12, 2002

More fundamentally, “in the Cóurt of Federal Claims neither notice nor considerations of prejudice can create or enlarge the waiver of sovereign immunity.” S. Cal. Fed. S & L Ass’n v. … The only other contractual authority identified by plaintiff necessarily is qualified by the specific authority in section 1729(f)(2).

Wilson v. Commissioner

46 T.C. 334 · United States Tax Court · Jun 13, 1966

The record clearly shows that petitioners retained their proprietary interest in Associates’ “going business,” its group insurance business, in Agency’s corporate shell. … We assume it is because of the nonreeognition provisions of see. 361(b)(1)(A) which seem clearly applicable. SBC. 312. EFFECT ON EARNINGS AND PROFITS.

Ewing v. Commissioner

118 T.C. 494 · United States Tax Court · May 31, 2002

The Senate amendment clearly provided for Tax Court review in situations involving both deficiencies and underpayments of tax shown on the return. Id. at 56, 1998-3 C.B. at 592. … The conference agreement followed the Senate amendment in establishing Tax Court jurisdiction in this area. Id.

Dibblee v. Commissioner

29 B.T.A. 1070 · United States Board of Tax Appeals · Feb 13, 1934

Crouse, 135 Cal. 14 , in which the Supreme Court of California held that both real and personal property descend directly to the beneficiary named in the will, with a qualified right in the personal representative who holds … Clearly the petitioner had no dominion or control over, and could not have sold, any of the particular assets until there had been a division of the estate among herself and the other legatees *1073 and certain specific assets