Case law

Seligman v. Commissioner

84 T.C. 191 · United States Tax Court · Feb 12, 1985

"any basis in any qualifying Section 38 property acquired and placed in service during 1978.” … In the instant case, petitioners were clearly surprised and prejudiced by respondent’s attempt to assert in his opening brief two additional bases to support his disallowances of petitioners’ claimed administrative expense

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).

J. Goldenberg Hudson Shipping Co. v. United States

36 Cust. Ct. 172 · United States Customs Court · Apr 4, 1956

When demand was made for payment of the deficiency established by the liquidation, the plaintiff protested that demand. … This is qualified, however, by express statutory provision in section 489 that additional duties under that section “shall not be refunded in case of exportation of the merchandise, nor shall they be subject to the benefit

Smith-Corona Group, Consumer Products Division, SCM Corp. v. United States

507 F. Supp. 1015 · United States Court of International Trade · Dec 30, 1980

While the principle respecting the strict construction of statutes waiving the sovereign immunity of the United States is well settled, 6 the plain indication of Congressional intent concerning the interplay of section 736 … That a section 751 determination, such as made here, could be made during the ninety day period following the publication of the antidumping duty order, as may be noted above, is clearly reflected in legislative history.

United States v. Ladd Petroleum Corp.

843 F.2d 506 · Temporary Emergency Court of Appeals · Feb 29, 1988

The DOE stated: The criterion established by Sec. 212.79 is not whether crude oil was produced and sold, produced in commercial quantities or produced pursuant to state production allowables from the property during calendar … Furthermore, even if we were to accept Ladd’s argument, it is questionable whether oil from Ladd’s well would qualify as newly discovered.

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.

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

Everett Plywood Corp. v. United States

31 Cont. Cas. Fed. 71,733 · United States Court of Claims · Nov 4, 1983

With respect to matters begun on or after October 1, 1982, the Claims Court clearly is vested with jurisdiction under 28 U.S.C. § 1491 over timber cutting contracts. … The remainder of the expenses clearly were waived by the terms of paragraph 4 of the stipulation, which plaintiff signed in May 1983.

Wentworth v. Commissioner

25 T.C. 1210 · United States Tax Court · Mar 12, 1956

Bookkeeping is the recording of action taken so, ordinarily, the bookkeeping entry establishes the fact of the action taken. But bookkeeping entries are not conclusive.- Helvering v. … Clearly they do not. He did not report it as dividend income in his income tax return for 1944.

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.

Gulfstream Aerospace Corp. v. United States

21 Ct. Int'l Trade 1083 · United States Court of International Trade · Sep 19, 1997

Supreme Court to establish whether collateral estoppel is available between the parties. … The record clearly demonstrates a complete absence of bad purpose or evil motive on the part of Gulfstream.

Schmalstig v. Commissioner

43 B.T.A. 433 · United States Board of Tax Appeals · Jan 28, 1941

. *434 The petition alleges that the petitioners are the duly qualified, appointed, and acting executors of the estate of Charles Schmalstig, who died August 4, 1935, a resident of Cincinnati, Ohio, leaving an estate of approximately … This clearly indicates that the claim for refund was the subject of the letter and the disallowance of such claim — no more and no less — was its object.

Stellacom, Inc. v. United States

37 Cont. Cas. Fed. 76,127 · United States Court of Claims · Jun 24, 1991

Excluding the pass through billings, plaintiff unquestionably would qualify as a small business. … The SBA bases its decision of whether a concern qualifies as small on the concern’s annual receipts.

International Custom Products, Inc. v. United States

77 F. Supp. 3d 1319 · United States Court of International Trade · Jun 24, 2015

The record establishes that these warnings were not heeded. … The process is not regular enough to establish that such minor pieces of information should reasonably be considered material.

Boruski v. United States

155 F. Supp. 320 · United States Court of Claims · Oct 9, 1957

We hold, therefore, that the honorable discharge, insofar as this court is concerned, in light of the Judge Advocate General’s explicit and clearly written opinion should have been made effective as of the date of that opinion … For an officer to qualify for flight pay it is imperative that he participate in aerial flight, 37 U.S.C.A. § 235 (1952 Ed., Supp. IV), formerly 37 U.S.C. § 118 (1946 Ed.).

Legacy Corporation of Illinois v. United States

United States Court of Federal Claims · Dec 4, 2024

See FAR 9.104-1 (listing standards for a prospective contractor to qualify as “responsible”); FAR 19.602-1(a), (b) (upon determining and documenting that an apparent successful small business offeror lacks certain elements … Even if briefly discussed, the record clearly shows the COC Review Committee did in fact consider the corrective actions that Legacy insists were ignored.

Dela Cruz v. Principi

15 Vet. App. 143 · United States Court of Appeals for Veterans Claims · Aug 21, 2001

The explanation continued: The bill establishes a statutory test to be applied by [VA] in such cases, providing for the termination of benefits where the widow of a veteran lives … The Court finds that the evidence of record provides a plausible basis for the Board's factual conclusions, and they are not "clearly erroneous."

American Export Isbrandtsen Lines, Inc. v. United States

499 F.2d 552 · United States Court of Claims · Jun 19, 1974

Sailings had to be approved by the United States before they were eligible for subsidy and some voyages simply did not qualify. … That is, it provides the board with sufficient authority to reject an operator’s request for subsidy for an expense clearly beyond the ken of a subsidy contract.

Rick Aviation, Inc. v. United States

United States Court of Federal Claims · Jun 17, 2026

But this does not establish that DLA Energy’s email address received its proposal. … That subsection mandates that “[a]ll factors and significant subfactors that will affect contract award and their relative importance shall be stated clearly in the solicitation.” 48 C.F.R. § 15.304(d).

Erika, Inc. v. United States

634 F.2d 580 · United States Court of Claims · Oct 22, 1980

Defendant is likely to abandon here any but pro forma insistence on jurisdictional objections when we have once established a precedent in favor of our own jurisdiction. … It, and the Lincoln quote that decorates our lobby, should never be reproduced without a qualifying reference to the doctrine of strict construction of the consent to be sued, and a tolling of the bell for all the litigants