Case law

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

Smith v. Commissioner

56 T.C. 263 · United States Tax Court · May 12, 1971

Each child thereafter executed an instrument establishing a trust designed to fund the annuities. … However, as we indicated in our Findings of Fact, the record before us does not clearly establish the precise chronology of the transactions which occurred between late June and early August of 1964.

Ervin & Associates, Inc. v. United States

44 Fed. Cl. 646 · United States Court of Federal Claims · Sep 30, 1999

Plaintiffs — made eligible by virtue of a partnership with a qualifying firm — submitted a proposal. … According to plaintiffs, this team was not a qualifying firm.

Woods v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 3, 2023

Bouffard agreed that petitioner “clearly has a mild optic neuropathy affecting the left eye,” he cautioned that a diagnosis of optic neuritis could not be “confidently established” due to the sparse factual record. (Ex. … However, given the analysis below, there is clearly no prejudice to respondent in accepting into evidence the Rebolleda et al. article.

Benevento v. United States

461 F.2d 1316 · United States Court of Claims · Jun 16, 1972

. *808 (e) The evidence does not establish an average length of voyage for any other sort of vessel. … by the record, nor does the record indicate whether an engineer generally qualified to serve, and serving, aboard the Delaware or Albatross IV would be qualified, insofar as license is concerned, to serve aboard such other

Sherman v. Commissioner

9 T.C. 594 · United States Tax Court · Oct 7, 1947

to qualify or limit her use of the trust income. … Without the benefit of this latter clause, it would seem to be well established that the character and purpose of a trust are to be determined by the trust instrument itself in the light of those facts only which existed

Okonite Co. v. Commissioner

4 T.C. 618 · United States Tax Court · Jan 29, 1945

By reference to the record it is readily established that the petitioner’s income from the sale of reels during 1936 and 1937 was understated. … Assuming that petitioner otherwise qualifies for credit under section 26 (c) (1), application of the specific statutory terms to petitioner’s financial situation is, however, fatal to petitioner’s contention.

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

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. .

Karen S. McDowell v. Eric K. Shinseki

23 Vet. App. 207 · United States Court of Appeals for Veterans Claims · Oct 13, 2009

To use the building analogy once again, the foundation the regulation was built on was clearly paternal responsibility and the establishment of a paternal relationship. … Further, this highlights that when biology is the basis for establishing paternity, it must be clearly specified.

Irving Dulcy v. United States

284 F.2d 687 · United States Court of Claims · Mar 2, 1960

Clearly the Seventh Region was correct in ruling the offered evidence was immaterial and nothing further was presented. … The President’s Committee on Government Employment Policy was established under Executive Order No. 10590.

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

Baker v. Comm'r

118 T.C. 452 · United States Tax Court · May 29, 2002

In a notice of deficiency, respondent determined that the termination payment from State Farm was ordinary income and did not qualify for capital gain treatment. Discussion I. … Nature of Ordinary Income Respondent does not clearly explain his position as to the nature of the termination payment other than to argue that it is not taxable as capital gain.

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.

Captain Ross E. Joslyn v. United States

110 Fed. Cl. 372 · United States Court of Federal Claims · Apr 10, 2013

The court’s six-year statute of limitations, a condition on the Tucker Act’s waiver of sovereign immunity, further limits the court’s jurisdiction. … See Martinez, 333 F.3d at 1316 (“It is well established that statutes of limitations for causes of action against the United States, being conditions on the waiver of sovereign immunity, are jurisdictional in nature.”); see

Franklin v. Commissioner

34 B.T.A. 927 · United States Board of Tax Appeals · Aug 14, 1936

Not only is it never presumed, but the ordinary preponderance of evidence is not sufficient to establish such a charge. … establishing fraud, as in M.

Andrews v. Secretary of the Department of Health & Human Services

33 Fed. Cl. 767 · United States Court of Federal Claims · Jul 19, 1995

In support of its motion respondent argued that the Act clearly prohibits the estate of a person who dies from non-vaccine related causes from bringing or continuing a petition for vaccine injuries. … Although *771 the majority of children benefit from mandatory immunization, the public and Congress were becoming increasingly aware of the “potential hazards of these vaccines and about the serious — and sometimes deadly

Hess v. Commissioner

31 T.C. 165 · United States Tax Court · Oct 24, 1958

The father qualified as a participating employee under each of the trusts. … , employees of those who established the trusts.

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

Hoopengarner v. Commissioner

80 T.C. 538 · United States Tax Court · Mar 21, 1983

Of course, reasonable wages paid in the carrying on of a trade or business qualify as a deduction from gross income. Sec. 162(a)(1) of the 1954 Code, 26 U.S.C. sec. 162 (a)(1). … The majority found that petitioner qualified for a deduction under section 212 "by virtue of his ownership of the lease.”