Case law

Zuzow v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 5, 2018

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … Venkatesan’s reading, Moriabadi reduced the likelihood that the flu vaccine would produce any auto-immune cross-reaction against MBP in the first place. Tr. at 108–09.

Cole v. Commissioner

64 T.C. 1091 · United States Tax Court · Sep 25, 1975

Neither the statute, however, nor any of the cases cited, except possibly Sandor, so qualify the taxpayer’s right, where he has properly adopted the cash method. … We think the record herein clearly establishes that there is no ground whatever for reliance upon section 446(b) and that resort thereto would amount to an abuse of discretion. [Fn. ref. omitted; 46 T.C. at 24-25 .]

Mendenhall v. United States

36 Cont. Cas. Fed. 75,836 · United States Court of Claims · Mar 28, 1990

clearly the contracts at issue, to recite the amount of monetary compensation desired, or to invoke the CDA. … The amount of interest owed to a contractor who prevails in a CDA suit in this court is established in 41 U.S.C. § 611 .

M. v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 7, 2018

Further research on other environmental factors is clearly warranted.” Pet. … Deisher reported that the number of physicians qualified to diagnose autism slightly decreased after the 1995 prevalence change point, and thus 67 Dr.

Hannon v. United States

31 Fed. Cl. 98 · United States Court of Federal Claims · Apr 18, 1994

decisions concerning admissibility of evidence, constitutional rights, search and seizure and related issues; the ability to recognize, develop and present evidence that reconstructs events, sequences, and time elements, and establishes … The third Quinault test seems to impose a somewhat stricter requirement that the common legal issues also should “override” any separate factual issues in the case, although the term “override” has not been clearly defined

Best Key Textiles Co. v. United States

2014 CIT 22 · United States Court of International Trade · Feb 25, 2014

The term was clearly not present in the relevant tariff provision. … Customs’ analysis of the hypothetical, of the claim that any amount of metal added to impart some desirable quality beyond visibility qualifies the product as a “metalized” yarn of heading 5605, clearly indicates that if

Seay v. United States

61 Fed. Cl. 32 · United States Court of Federal Claims · Jun 17, 2004

The government filed a motion to dismiss, arguing that sovereign immunity bars the plaintiffs claim for damages. … The plaintiff argues that because he would have had the right to recover the monetary value of the property had it been improperly forfeited, then “clearly the lesser remedy of recovering the monetary value of property that

Nonprofits' Insurance Alliance of California v. United States

32 Fed. Cl. 277 · United States Court of Federal Claims · Nov 10, 1994

Therefore, plaintiff must establish that the IRS improperly denied section 501(c)(3) tax-exempt status and that the grounds supporting the denial as set forth in the IRS’ final adverse determination letter dated February … The IRS further defined “substantially below cost” by stating “that the activities of the organization are clearly distinguishable from those of its commercial counterparts by manifestation of donative intent.” Id.

Murray v. United States

687 F.2d 386 · United States Court of Claims · Aug 25, 1982

Section 2502(d) clearly states that "the tax imposed by Section 2501 shall be paid by the donor.” … Articles Sixth, Seventh and Eighth manifest an unqualified intent to establish the several trusts, subject only to Oliver’s power to revoke.

United States v. Rotberg & Krieger

24 C.C.P.A. 441 · Court of Customs and Patent Appeals · Mar 22, 1937

rule, this court will not reverse a finding of fact by the trial court unless it appear to be clearly against the weight of the evidence. … Four of the witnesses called on behalf of importer qualified as being familiar with that processing of the skins which takes place in China.

Sioux Nation of Indians v. United States

601 F.2d 1157 · United States Court of Claims · Jun 13, 1979

Many takers, including the United States, have sovereign immunity to unconsented suits. Naganab v. Hitchcock, 202 U.S. 473 (1906). … They clearly did invoke the fifth amendment, and they clearly did assert the government was taking, or threatened to take, their property.

Castle v. United States

42 Fed. Cl. 859 · United States Court of Federal Claims · Feb 2, 1999

The only problem is that the Exam Report of the Office of Thrift Supervision (an agency, incidentally, that did not exist prior to the August 6, 1989 passage of FIRREA), clearly states otherwise. 1 Western Empire was clearly … Most relevantly, the contracting parties clearly did not think, or act, as if it did.

Atwood Grain & Supply Co. v. Commissioner

60 T.C. 412 · United States Tax Court · Jun 12, 1973

established to the contrary. … established to the contrary.

Cuyahoga Metropolitan Housing Authority v. United States

65 Fed. Cl. 534 · United States Court of Federal Claims · Jun 2, 2005

“First, a party’s later position must be ‘clearly inconsistent’ with its earlier position.” Id. … But is defendant’s position in the case sub judice “clearly inconsistent” with its earlier positions?

Andre v. West

14 Vet. App. 7 · United States Court of Appeals for Veterans Claims · Jul 20, 2000

The Secretary asserts that the Court should (1) dismiss the claim as a matter of law because the June 1973 RO decision was subsumed by the May 1978 Board decision and is, therefore, immune from collateral attack; (2) affirm … It is thus a means for correction of a 3  clearly and unmistakably wrong decision, compared with an appeal to the Board, which permits review of decisions

Allen v. United States

125 Fed. Cl. 138 · United States Court of Federal Claims · Feb 25, 2016

It is well established that “‘subject-matter jurisdiction, because it involves a court’s power to hear a case, can never be forfeited or waived,’” Arbaugh v. … Allen’s income level may qualify him for in forma pauperis status, the issue is moot because, as discussed above, his complaint is being dismissed for lack of jurisdiction. See 28 U.S.C. § 1915 (e)(2).

Atlantic Richfield Co. v. Zarb

532 F.2d 1363 · Temporary Emergency Court of Appeals · Apr 7, 1976

Clearly, ARCO as a supplier is obligated under this regulation only to persons or firms qualifying as wholesale purchaser-resellers or as wholesale purchaser-consumers, supplied by ARCO. … To qualify as either, he would have had to fall within the definitions set forth at 10 CFR § 211.51 , which clearly impose the requirement of current rather than historical purchases of an allocated product. 11 The service

Messick v. United States

70 Fed. Cl. 319 · United States Court of Federal Claims · Mar 27, 2006

“BJA’s implementing regulations thus qualify for Chevron deference.” Yanco v. United States, 258 F.3d at 1362 . … The language of the PSOBA clearly does not limit death benefits eligibility according to duties performed at the scene of a fire; nor do the legislative history of the Act or the words of the regulations.

Whiteside v. United States

26 Cl. Ct. 564 · United States Court of Claims · Jun 5, 1992

United States, 809 F.2d 425, 427 (7th Cir.1987) (stating that liability is established where a responsible person “(1) clearly ought to have known that (2) there was a grave risk that the withholding taxes were not being … Plaintiff Whiteside had a faulty, or convenient memory, recalling some things very clearly, but not having any recollection of other events.

Harrington v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 17, 2018

suggest disease onset of EAE ninety days after immunization. … Steinman’s expertise with central nervous system disorders and the field of immunology renders him well qualified to opine on the causal potential of vaccines in producing MS.