Case law

Application of Alexander M. Wright

343 F.2d 761 · Court of Customs and Patent Appeals · Apr 15, 1965

It is not until we approach the end of the brief that we find any attempt to establish patent-ability over Chandler, the primary reference. … The issue is not whether appellant’s apparatus has been “fully met” but rather whether the claimed apparatus has been clearly suggested.

Timber Engineering Co. v. United States

22 Cust. Ct. 1 · United States Customs Court · Dec 22, 1948

The case has been ably presented and we are favored with the testimony of well-qualified witnesses who displayed a very intelligent knowledge of the subject. … The testimony of other witnesses establishes without contradiction that the articles in their imported condition are ready for immediate use in industry. Plaintiff’s second witness, H.

Barnette v. Commissioner

95 T.C. 341 · United States Tax Court · Sep 24, 1990

Based on the facts established by Halper’s criminal conviction and incorporated in the civil suit, the District Court granted summary judgment for the Government on the issue of liability. … The instant cases are clearly distinguishable from Halper. First, we may immediately discard petitioner Allied Management Corp.

Osteopathic Med. Oncology & Hematology, P.C. v. Commissioner

113 T.C. 376 · United States Tax Court · Nov 22, 1999

’s method does not clearly reflect income. … The provision does not establish a dichotomy between use and sale, as suggested by the majority. 5 See, e.g., De Modena v. Kaiser Found.

ANSELMO

20 I. & N. Dec. 25 · Board of Immigration Appeals · Jul 1, 1989

The EAJA, by permitting the recovery of attorney fees from the United States, constitutes a waiver of the Government's sovereign immunity. … Here, the pertinent regulations governing the immigration judges and the Board remain in force and effect and there is no court order clearly directing either an immigration judge or the Board to consider and adjudicate an

Michelin Tire Corp. v. United States

82 Cust. Ct. 308 · United States Customs Court · Feb 26, 1979

In the view of the Bush decision this indicated an intention to make the President’s judgment and the underlying facts immune from judicial scrutiny. … When it does have jurisdiction the statutory scheme clearly provides for the trial of all relevant issues without distinction between them.

Van Allen v. United States

70 Fed. Cl. 57 · United States Court of Federal Claims · Feb 27, 2006

He was qualified as a diver and during his active duty incurred several injuries while diving. … Weinstein and found qualified for separation. (Id. at DA 119.) Plaintiff was honorably discharged from active duty on June 20, 1978.

Historic Boardwalk Hall, LLC v. Comm'r

136 T.C. 1 · United States Tax Court · Jan 3, 2011

Rehabilitation and Operation of the East Hall Bank accounts were established by SMG as agent for Historic Boardwalk Hall. … The regulations clearly indicate that a development fee is a qualified rehabilitation expense. Sec. 1.48-12(c)(2), Income Tax Regs.

Kawa v. United States

86 Fed. Cl. 575 · United States Court of Federal Claims · Mar 23, 2009

With respect to PO 4191, however, the Court found that JGB did not qualify as a third-party beneficiary because Ms. … Kawa’s identity was clearly and specifically revealed before the time that performance was due.

Greene v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 12, 2020

[chronic immune demyelinating polyradiculopathy,] and autoimmune neuropathies,” id. at 74-75; • ignored the experience of Dr. … Steinman, concluded that a forty-two-day risk interval is “acceptable,” “entirely appropriate,” and “standard for the timing on immunization induced brachial neuritis.”

Application of Klaus Hafner

410 F.2d 1403 · Court of Customs and Patent Appeals · Jun 5, 1969

After carefully reviewing the record and appellant’s arguments and in view of the law as established by Brenner v.. … What was added in the continuation-in-part to render it adequate under the law was clearly “new matter” under 35 U.S.C. § 132 .

Stamos v. Commissioner

87 T.C. 1451 · United States Tax Court · Dec 30, 1986

Petitioner also served as one of the directors of the Mark Rothko Foundation (the foundation), which was established by Mark Rothko in 1967. … The Court will not permit a party to a stipulation to qualify, change, or contradict a stipulation in whole or in part, except that it may do so where justice requires. * * * Stipulations that specific evidence will not be

Washington International Insurance v. United States

18 Ct. Int'l Trade 654 · United States Court of International Trade · Jul 19, 1994

The defendant further argues that section 142.15 clearly is intended to direct the “importer” to timely perform a duty, the purpose of which is to protect the revenue. … Any waiver of sovereign immunity * * * has to be strictly construed. * * * Id. at 270 .

Peters v. United States

624 F.2d 1020 · United States Court of Claims · Jun 18, 1980

The fact that the Allen-Bradley Foundation is covered by the provisions clearly does not prevent the abuses targeted by the Tax Reform Act of 1969. … Clearly that is the case here. This conclusion is supported by Example No. 2 to Treasury Regulation 53.4947 — 1(b)(ii).

Budd Co. Railway Division v. United States

507 F. Supp. 997 · United States Court of International Trade · Dec 29, 1980

Accordingly, no procedure has been established by statute nor by regulation promulgated thereto providing for discovery of an opposing party prior to or at the time of the investigation. … It is the opinion of this court that the oblique reference to “burden of proof” contained solely in the Senate Committee Report can neither qualify nor minimize the duties or obligation imparted by the explicit language of

Claridge Apartments Co. v. Commissioner

1 T.C. 163 · United States Tax Court · Dec 4, 1942

If they are fatal here, then it is difficult to envision any plan growing out of an equity or 77B receivership which would qualify under section 112. We can not believe such a result was intended. … $229.02 is not only negligible under the circumstances, but we may take notice that it co.uld reasonably have covered only such items as cost of petitioner’s incorporation, stamp taxes, printing bills and the like, which were clearly

Jefferson v. United States

104 Fed. Cl. 81 · United States Court of Federal Claims · Mar 15, 2012

(ii) fails to state a claim on which relief may be granted (iii) seeks monetary relief against a defendant who is immune from such relief. … Because plaintiff has failed to establish jurisdiction in this court, the court DISMISSES the plaintiffs complaint.

Estee Lauder Inc. v. United States

2011 CIT 23 · United States Court of International Trade · Mar 1, 2011

Applicable Law The ultimate burden of establishing jurisdiction rests with the plaintiff. McNutt v. General Motors Acceptance Corp., 298 U.S. 178, 189 (1936). … Analysis As initial observations, the court notes that any merchandise description clearly includes some items of merchandise and clearly excludes others, and there is always the possibility that still

Meridian Engineering Company v. United States

130 Fed. Cl. 147 · United States Court of Federal Claims · Dec 30, 2016

Van Noy is an expert in his respective field and qualified to testify as such. See Fed. R. … Hadley is an expert in her respective field and qualified to testify as such. See Fed. R.

Holt v. United States

140 F. Supp. 268 · United States Court of Claims · Apr 3, 1956

The facts are clearly distinguishable from the Hamrielc and Ramsey cases. It will be noted that in both the Hamrielc and the Ramsey cases plaintiff suffered permanent total disability. … This statute, I believe, clearly suggests that thereupon and thereafter the *809 officer becomes eligible for retired pay.