Case law

Central National Life Insurance Co. of Omaha v. United States

574 F.2d 1067 · United States Court of Claims · Apr 19, 1978

Subsequently, a separate category was established in the Annual Statement for credit life reserves. 37. … Plaintiff contends that these differences "clearly indicate” that inclusion of the word "life” in "noncancellable life, health, and accident policies” was not merely an accident.

FRISONE

10 I. & N. Dec. 117 · Board of Immigration Appeals · Jul 1, 1962

We stated October 22, 1958, p. 3), "Clearly, the respondent has failed to sustain his burden under the statute and the Government has established by a preponderance of the evidence that he entered into his marriage with Frances … The respondent has failed to clearly establish that he was "otherwise admissible" at the time of entry.. .

Ilan Fouks v. Department of Veterans Affairs

2015 MSPB 37 · Merit Systems Protection Board · May 22, 2015

As relevant here, 5 U.S.C. chapter 75 establishes a process, including Board appeal rights, that generally applies when qualified federal employees are subjected to certain actions, including a “reduction in … We find that the statutory language clearly provides that chapter 75 may apply when there has been either a reduction in grade or a reduction in pay. ¶8 Here, the agency’s action was undeniably a reduction

Bost v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 17, 2026

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 … Bromberg and Respondent that the Petitioner did not likely have an immune-mediated or immune-treatment responsive neuropathy. Id.

Planetary Science Institute

Armed Services Board of Contract Appeals · Aug 26, 2025

PFF ¶¶ 6-21) to explaining why the European Lunar Symposium qualifies as “an appropriate science conference,” as that phrase was used in PSI’s proposal (app. … It does not, however, clearly communicate that the purpose of the reference is to incorporate the proposal in its entirety into the contract.

Illinois Grain Corp. v. Commissioner

87 T.C. 435 · United States Tax Court · Aug 18, 1986

The court rejected a test which would have qualified the income as patronage-sourced simply because it was used to enhance the profitability of the business as a whole. … available that were temporarily surplus to its needs, it normally loaned the funds on a demand basis to the Central Bank for Cooperatives or, on several occasions, to other farm credit banks in its district, in compliance with established

MARROQUIN

23 I. & N. Dec. 705 · Board of Immigration Appeals · Jul 1, 2005

The BIA determined that Congress intended to establish a uniform federal rule that precluded the recognition of subsequent state rehabilitative expungements of convictions. … The BIA qualified its holding by noting that its decision did not address the situation where a state court vacates a conviction on the merits or on grounds relating to a statutory or constitutional violation. See id.

Geo. S. Bush & Co. v. United States

10 Cust. Ct. 313 · United States Customs Court · May 26, 1943

It is fundamental that a collector’s classification carries the presumption that all facts essential thereto have been established. United States v. Hillier’s Son Co., Inc., 16 Ct. Cust. Appls. 103 , T. D. 42762. … The instant case is clearly distinguishable from the cited one.

Robin Haft Trust v. Commissioner

61 T.C. 398 · United States Tax Court · Dec 27, 1973

Section 302(b) (3) establishes a “safe harbor” for a shareholder whose entire interest in a corporation is redeemed by providing that such a redemption shall be treated as an exchange. … If the petitioners had met such requirements, the attribution rules would not have been applicable and the redemptions would have qualified under section 302(b) (3).

Rawlins v. United States

197 Ct. Cl. 972 · United States Court of Claims · Feb 24, 1972

What, if any, part Admiral Wooldridge played in preparation of the Brainard fitness report is not established by the record. … On one report, Captain Lalor stated that plain *1007 tiff was “Qualified for promotion to next higher grade,” and' on the other that he was “Qualified for promotion and so recommended.” 22.

Sklar, Greenstein & Scheer, P.C. v. Commissioner

113 T.C. 135 · United States Tax Court · Aug 13, 1999

In any case, we need only resort to one cardinal canon here as the regulation clearly and unambiguously provides “any expenses” incurred by an employer in connection with a plan are deductible under section 162 as long as … See sec. 1.404(a)-3(b), Income Tax Regs; Perdue, Qualified Pension and Profit-Sharing Plan, par. 13.06 (2d ed. 1998).

Thompson v. United States

139 F. Supp. 935 · United States Court of Claims · Apr 3, 1956

Since in this sort of a case this is a jurisdictional question, we should have considered this at the outset, but since it raises controversial legal questions about which there is some uncertainty, and since we are clearly … The board stated its opinion that the plaintiff was perma- *656 xiently unfit for general service, but qualified for limited service in the Army.

In re Fitzgerald

619 F.2d 67 · Court of Customs and Patent Appeals · Apr 3, 1980

However, Barnes is clearly an enabling disclosure. … Because his teaching that mixing metal powder with the plastic prior to melting to form a bond was known in the prior art, the PTO has established a prima facie case.

Bird Management, Inc. v. Commissioner

48 T.C. 586 · United States Tax Court · Jul 21, 1967

If there is an attempt to transfer assets by the corporation that would be effective as between it and its transferee, we know of no reason why such transfer would not qualify as a distribution under section 337. … The matter was dealt with clearly and carefully in J. E.

Vickers v. Commissioner

80 T.C. 394 · United States Tax Court · Feb 14, 1983

Trading is open to anyone who can meet the margin and other requirements as specified by a qualified broker. … Petitioner’s transactions were clearly speculative.

Humphreys v. Commissioner

33 B.T.A. 1081 · United States Board of Tax Appeals · Feb 11, 1936

The questions presented and the facts are clearly distinguishable from the instant proceeding. … Whether that service was of a legal or accounting nature, a question upon which the parties disagree, it is admitted that the petitioners’ wives were not qualified along either line nor is it contended that they rendered

Vaccaro v. Commissioner

58 T.C. 721 · United States Tax Court · Jul 31, 1972

This post-doctoral program was established during the first months of the Center’s operations, when the shortage of qualified researchers in disciplines related to educational organization and administration became painfully … We think the facts clearly show that no significant benefits or services were expected from petitioner by the university as a result of his work there.

American Express Co. v. United States

47 Fed. Cl. 127 · United States Court of Federal Claims · Jun 30, 2000

“It is well established that the Commissioner enjoys broad discretion to determine whether, in [his] opinion, a taxpayer’s accounting methods clearly reflect income ... and the Commissioner’s exercise of his discretion must … In addition, Signet’s membership agreement specifically stated that the fee was paid to establish credit. See id. at 117 .

C-I-G-M- & L-V-S-G

29 I. & N. Dec. 291 · Board of Immigration Appeals · Oct 31, 2025

determines, by a preponderance of the evidence, that: (i) The relevant agreement does not apply to the alien or does not preclude the alien from applying for asylum in the United States; (ii) The alien qualifies … The generalized evidence of country conditions in Honduras submitted with their response to DHS’ motion is clearly insufficient to satisfy the burden of proof. See generally Setiadi v.

Allcorn v. Commissioner

139 T.C. 53 · United States Tax Court · Aug 9, 2012

theless overwhelmingly the Commissioner’s error, and, if that refund resulted in a deficiency, the Commissioner clearly … This results from the IRS’s long-established position that once tax liability is established, the amount of interest is merely a mathematical computation