Case law

Bayfirst Solutions, LLC v. United States

102 Fed. Cl. 677 · United States Court of Federal Claims · Jan 9, 2012

Work performed under this contract clearly demonstrated a history of successful performance on a contract of similar size, scope and complexity. … Indeed, the TEP noted that BayFirst’s resumes "clearly demonstrate the significant experience required to perform [the contract].” AR at 556. .

Howard v. Commissioner

39 T.C. 833 · United States Tax Court · Feb 21, 1963

The Commissioner *192 in determining the deficiency for 1958 disallowed the deduction of $ 2,100 with the explanation that the hospital was not a qualifying organization. … The total equal payments were clearly a condition precedent to the rights of Howard and Ferguson to practice their professions in the hospital.

Airplane Sales International Corp. v. United States

54 Fed. Cl. 418 · United States Court of Federal Claims · Nov 14, 2002

“The intended beneficiary need not be specifically or individually identified in the contract, but must fall within a class clearly intended to be benefited thereby.” Id. … Instead, it merely relies on legal immunity from responsibility derived from the contract’s as-is/where-is clauses.

Clifton Haigler and Charity Haigler, Legal Representatives of a Minor Child, Thomas Thurlow Haigler v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 5, 2013

Petitioners cannot establish entitlement to compensation based solely on their assertions. … Holmes considered it “very unlikely in a child who has had a prior varicella immunization to have a severe primary infection with a second immunization since some immunity is likely to have occurred with the initial vaccination

Canfield v. Commissioner

34 T.C. 978 · United States Tax Court · Sep 15, 1960

Section 2036(a) would clearly be applicable to the transfer whereby this decedent originally created the trust in 1919, except for section 2036(b). … Thus in our opinion it is very doubtful that decedent’s release of her testamentary power of appointment in 1942 would qualify as a transfer under section 2036(a) even without section 2036(b).

Vanerson v. West

12 Vet. App. 254 · United States Court of Appeals for Veterans Claims · Mar 18, 1999

The Board began its analysis of the facts by stating that “the medical evidence of record clearly and convincingly establishes that a seizure disorder pre[]existed the appellant’s period of military service.” … When the predicate evidence is established that triggers the presumption, the further evidentiary gap is filled by the presumption.

Shnier v. United States

United States Court of Federal Claims · Nov 17, 2020

Jurisdiction The Court of Federal Claims has limited authority to entertain suits against the United States, and the federal government’s waiver of sovereign immunity “may not be inferred, but must be ‘unequivocally … The government observes “[t]he PFIC statute is designed to ensure that a U.S. taxpayer reports passive income from foreign corporations” and applies generally to all U.S. taxpayers who qualify.

City of New York v. Commissioner

103 T.C. 481 · United States Tax Court · Oct 11, 1994

Section 103(a), however, is qualified by the exceptions contained in section 103(b). … Statutory Purpose It is well established that we may look to the legislative history of a statute where the statute is ambiguous. Texaco Inc. & Subs. v.

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).

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 .]

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.

Innovation Development Enterprises of America, Inc. v. United States

114 Fed. Cl. 213 · United States Court of Federal Claims · Jan 17, 2014

Costs Which Clearly Do Not Constitute Bid Preparation and Proposal Costs There are specific examples of claims for costs incurred by protestors which have been rejected by this court or the GAO as not qualifying as bid preparation … The distinction between marketing/networking and bid preparation and proposal costs is thus well established in bid protest decisions.

New York Sun, Inc. v. Commissioner

27 T.C. 319 · United States Tax Court · Nov 26, 1956

contention was there made, as is made in the instant case, that the membership lost all of its value by virtue of changes in the bylaws voluntarily made by the AP, not required by the Supreme Court decision, which granted to any qualified … The petitioner has cited cases in which losses have been allowed on account of worthlessness of assets used ip business, but in each case it was clearly shown that the assets had lost their useful value in the business.

Hug Co. v. War Contracts Price Adjustment Board

14 T.C. 621 · United States Tax Court · Apr 18, 1950

While the holders of the new stock and the notes had the right to elect four directors in the case of the petitioner’s default in certain respects the evidence clearly establishes that no action was taken by them toward that … of twelve months, the $500,000 amount and the $25,000 amount shall be reduced to the same fractional part thereof for the purposes of this paragraph. 348.2 Computation of Aggregate Receipts and Accruals. (1) In order to qualify

Childers v. United States

81 Fed. Cl. 693 · United States Court of Federal Claims · Apr 30, 2008

Appropriate evaluations and treatments were initiated for the established diagnoses. … To date she has clearly not been afforded the full and fair hearing which Congress has guaranteed.

Esso Standard Oil Co. (PR) v. United States

31 Ct. Int'l Trade 1848 · United States Court of International Trade · Nov 20, 2007

In fact, a mistake clearly occurred. … The website of United States Customs and Border Protection (“CBP”) explains that “The Automatic Broker Interface is an integral part of ACS [the Automated Commercial System] that permits qualified participants to file import

KLEIN v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Apr 15, 2026

Petitioners allege that C.K. developed immune thrombocytopenic purpura (“ITP”) – a Table injury – after receiving measles- mumps-rubella (“MMR”), influenza, and varicella vaccines on October 17, 2018. … In order to qualify for a Table presumption of causation for ITP for an MMR vaccine, a petitioner must establish that onset occurs between seven and thirty days after vaccination. 42 C.F.R. Section 100.3(V)(A).

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

Weather-Rite Sportswear Co. v. United States

67 Cust. Ct. 237 · United States Customs Court · Oct 7, 1971

The defendant questions whether it has been established that the merchandise under consideration consists of manufactured synthetic rubber articles. … Plaintiff’s witness was clearly qualified to testify as to the component material of chief value in the rainwear at bar. ITe was engaged in the purchasing and management of the importer’s business.

Fogg v. United States

180 Ct. Cl. 605 · United States Court of Claims · Jun 9, 1967

Section 1003, defendant argues, “clearly requires an active affirmative action, rather than a passive act or an administrative determination, to continue plaintiff on *613 the rolls on a temporary basis”, and “that ‘no action … should have been removed was attributable to inadvertence or administrative oversight or error, need not here be determined. 6 As hereinabove set forth, the record in this case (entirely stipulated) is wholly insufficient to establish