Case law

Dachman v. United States

73 Fed. Cl. 508 · United States Court of Federal Claims · Oct 4, 2006

Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 . … Although the plaintiff continues to argue that her termination was improper, and that her termination did not establish her obligation to repay her PCA allotment, the PCA agreement, which plaintiff signed, states clearly

United States v. Oxford International Corp.

517 F.2d 1374 · Court of Customs and Patent Appeals · Jun 26, 1975

Exhibit 1, in evidence, is a sample of the imported merchandise from which we have made the sketch reproduced below to show as clearly and as simply as possible exactly what it is. *103 Referring thereto, the imported bicycle … Like appellee’s brief before us, the lower court quoted as absolute an admission by defendant which was a highly qualified admission. It is important to note just what the pleadings said.

Mountain States Telephone & Telegraph Co. v. United States

499 F.2d 611 · United States Court of Claims · Jun 19, 1974

Tallman, 380 U.S. 1, 16-17 (1965) : * * * When the construction of an administrative regulation rather than a statute is in issue, deference is even more clearly in order. … some *535 thing from the enacting clause, or to qualify and restrain its generality and prevent misinterpretation. * * * [United States v.

Demodulation, Inc. v. United States

123 Fed. Cl. 98 · United States Court of Federal Claims · Aug 27, 2015

Because a waiver of sovereign immunity is strictly construed, absent a clear contractual intent that the parties intended for Demodulation to have a direct appeal, see id. at 1556-57; see also Lockheed Martin, 50 Fed. … Demodulation has failed to establish that B&W Y-12 was DOE’s purchasing agent so as to be in privity with the Government. 3.

Pahwa v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 16, 2021

Respondent further argues that Petitioner has not offered a reliable expert opinion establishing that Petitioner’s initial pain resulted from poor injection technique or an immune-mediated inflammatory response and has not … established that his flu vaccine in fact caused his shoulder symptoms.

Bigelow v. Commissioner

38 B.T.A. 377 · United States Board of Tax Appeals · Aug 23, 1938

hereto is the community property of the parties hereto; and the parties hereto are desirous that th,e rights and interests of the respective parties hereto in and to all their community property be expressly defined and established … Some of these were: management and control of the community property, absolute and exclusive power to dispose of the personalty, qualified power to dispose of the real estate, power to contract debts upon the wife’s share

Jose Ignacio Guisado Urbano

Trademark Trial and Appeal Board · May 12, 1999

Having said this, we find sufficient evidence properly in the record clearly indicating that there has been widespread publicity for the Olympic Games so that we can conclude that the Olympic Games are well known to the … presenting the Olympic Games may own trademarks in connection therewith does not negate the Section 2(a) refusal herein. 9 Serial No. 74/441,447 comprises the Olympic Games, as a whole, qualifies

Madison Newspapers, Inc. v. Commissioner

47 T.C. 630 · United States Tax Court · Mar 24, 1967

But this background is of limited significance in determining whether an investment made before the legislation became law should or should not qualify. … Following the pattern established by the regulations respecting accelerated depreciation (see sec. 1.167 (c)-l.

Northern Paiute Nation v. United States

9 Cl. Ct. 639 · United States Court of Claims · Mar 26, 1986

United States, 231 Ct.Cl. 466, 469 , 687 F.2d 377, 380 (1982), the court held “[i]t is well established that the date of breach is the proper date for establishing [fair market value]. See also, Northern Helex Co. v. … than the waiver of sovereign immunity in the case at bar, which is also governed by the *644 Indian Claims Commission Act.

Excavation Construction, Inc. v. United States

494 F.2d 1289 · United States Court of Claims · Apr 17, 1974

Knott’s qualifications as a responsible and qualified contractor had already been satisfactorily established as a result of the investigation that had been made on the first invitation. 38 Comp. … the bidder’s failure specifically to acknowledge addenda 1 and 2 that had been issued, was held to constitute an informality that could be waived where the bidder’s bid on an item that had been added by addendum No. 1, clearly

Nicole Rose Corp. v. Comm'r

117 T.C. 328 · United States Tax Court · Dec 28, 2001

In support, petitioner cites case authority and respondent’s rulings for the proposition that payments extinguishing lease obligations may qualify as ordinary and necessary business expense deductions. Hort v. … The participation of highly paid professionals provides petitioner no protection, excuse, justification, or immunity from the penalties in issue.

City of Wilmington, Delaware v. United States

United States Court of Federal Claims · Jan 3, 2019

Supp. 1090, 1114 (E.D.N.C. 1984) (“[T]he burden of showing that the requested discovery is not relevant to the issues in this litigation is clearly on the party resisting discovery.”). … Command Instruction 5090.5 reiterated that the April 11, 2011 memorandum provides seven criteria that “may, in any particular case, expand or contract what qualifies as a reasonable service charge for purposes of stormwater

Merck & Co. v. United States

24 Cl. Ct. 73 · United States Court of Claims · Sep 10, 1991

The procedure is drastic and should be used only when clearly appropriate. … MSDQ’s production through 1974 was done under a license that granted immunity from suit for claims of infringement of Merck’s patent rights.

Bono v. Secretary of Health & Human Services

87 Fed. Cl. 98 · United States Court of Federal Claims · Apr 30, 2009

A manifestation was described as “more self-evident of an injury and may include significant symptoms that clearly evidence injury.” Id. … Moreover, Markovich reinforced the notion that the statute of limitations should be “strictly and narrowly” construed as statutes of limitations girding a limited waiver of sovereign immunity typically are.

Stelco Holding Co. v. United States

42 Fed. Cl. 101 · United States Court of Federal Claims · Sep 29, 1998

Such awareness of the post-1983 implications of Stelco’s NOL carryovers is clearly manifest in the IRS examination report dated April 6, 1994, prepared by Ms. … The Court's rationale for demanding strict compliance with the limitations period under § 6511(a) is not only familiar but manifestly clear: Under settled principles of sovereign immunity, “the United States, as sovereign

Nutech Laundry & Textile, Inc. v. United States

56 Fed. Cl. 588 · United States Court of Federal Claims · Jun 9, 2003

Nutech argued that Tartan: does not qualify for a small business set-aside under controlling SBA regulations.... IT SHOULD HAVE BEEN CLEAR FROM THE DATA SUBMITTED by TARTAN ... THAT THEY DID NOT QUALIFY.... … According to the government, Nutech’s solicitation price, ***** that of Tartan’s price, Nutech’s NNMC contract and the IGE unit price, clearly exceeded the fair market value.

Jonathan L. Haas v. R. James Nicholson

20 Vet. App. 257 · United States Court of Appeals for Veterans Claims · Aug 16, 2006

Accordingly, we rejected the appellant's claim that the veteran's service in the San Diego, California, area qualified the appellant for benefits under 38 U.S.C. § 1805. Id. … A veteran must have actually served on land within the Republic of Vietnam . . . to qualify for the presumption of exposure to herbicides. . . .

Fisher v. Commissioner

7 B.T.A. 968 · United States Board of Tax Appeals · Aug 1, 1927

Evidence does not establish that claimed losses were sustained in 1920. William S. Hammers, Esq., for the petitioner. J. W. Fisher, Esq., for the respondent. … In 1920 he owned, except for qualifying shares, all of the capital stock of the Continental Realty Co., which was capitalized at $10,000.

Energy Consumers & Producers Ass'n v. Department of Energy

632 F.2d 129 · Temporary Emergency Court of Appeals · Apr 4, 1980

the provisions of § 551(4) of the APA, the court made it clear that § 551(4) defined legislative rules primarily concerned with the future rather than evaluation of past conduct, stating: These definitions per se do not clearly … The definition in the district court decision failed to recognize this established meaning of the term “interpretative rule.”

Heide v. Commissioner

8 T.C. 314 · United States Tax Court · Feb 17, 1947

Clark qualified in 1915 as executor and residuary trustee under the will of one Taylor who died a resident of Philadelphia County, Pennsylvania. … Clearly, also, the fees were not paid ‘for the management, conservation or maintenance of property held for the production of income’.” I submit that the instant case is not distinguishable from the Clark case.