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  • Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner v. Commissioner

    142 T.C. No. 13 · United States Tax Court · Apr 16, 2014

    Commissioner, 119 T.C. 27, 37 (2002), in which the taxpayer "asserted reliance on qualified experts as an affirmative defense to respondent's fraud penalty allegations." … They maintain only that their actions were lawful or that any rights violated were not clearly established.

    Cited 0 timesPublished
  • 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

    Cited 3 timesPublished
  • Allicent Technology, LLC v. United States

    United States Court of Federal Claims · Jun 2, 2023

    To establish standing in a bid protest, plaintiffs must establish that they are interested parties under Section 1491(b)(1). … Clearly these plaintiffs adequately allege facts sufficient to establish a substantial chance of award if they prevail on proving the allegations in their complaints.

    Cited 0 timesPublished
  • Skrobot v. United States

    534 F.2d 237 · United States Court of Claims · Dec 17, 1975

    If the guidelines of 4r-3b are met, an employee establishes a legal right to a promotion. … Thousands of government employees perform functions not formally established by their job descriptions.

    Cited 6 timesPublished
  • Leming v. Secretary of Health and Human Services

    United States Court of Federal Claims · Oct 18, 2019

    Mstr., Sept. 18, 2015) (bone marrow aspiration can qualify as a “surgical intervention” under the Vaccine Act). … Ivanchuk, 2015 WL 6157016, at *2 (bone marrow aspiration can qualify as a “surgical intervention” under the Vaccine Act).

    Cited 0 timesUnpublished
  • Mattern v. West

    12 Vet. App. 222 · United States Court of Appeals for Veterans Claims · Feb 23, 1999

    He further opined that exposure to East Asia is “a common variable for many people who have this grave disease,” and that “the medical literature is *225 clearly in support of [the appellant’s] claim.” Id. … APPLICABLE LAW AND ANALYSIS DIC is paid to the surviving spouse, children, or parents of a qualifying veteran who dies from a service-connected disability. See 38 U.S.C. § 1310 ; 38 C.F.R. § 3.5 (1998).

    Cited 21 timesPublished
  • Plavin v. Secretary of the Department of Health & Human Services

    40 Fed. Cl. 609 · United States Court of Federal Claims · Mar 19, 1998

    Respondent argues that Knudsen held that once a “factor unrelated” defense is asserted, evidence of whether immunization is in fact a possible cause of a petitioners’ symptoms is relevant. … In fact, that testimony led to the establishment of a per se grant of entitlement for TS children after it was established that the “significant aggravation” occurred within Table time. In light of the importance of Dr.

    Cited 14 timesPublished
  • Raytheon Company v. United States

    United States Court of Federal Claims · Feb 24, 2025

    Standard of Review This Court’s statutorily prescribed jurisdiction to adjudicate claims and grant relief requires an affirmative waiver of sovereign immunity. United States v. Testan, 424 U.S. 392, 399 (1976). … Cir. 2005) (“substantial chance” test to establish standing “is more lenient than [proving] actual causation” on the merits). Raytheon satisfies this standard.

    Cited 0 timesPublished
  • H. J. Van Der Ryn, Inc. v. United States

    40 Cust. Ct. 90 · United States Customs Court · Feb 5, 1958

    Briefly stated, we have the testimony of two "witnesses, Busby and Longwood, who were well qualified through commercial experience, which was continuous since prior to June 17, 1930,- and whose dealings *93 with the wholesale … Evidently, the weight of competent evidence establishes that the merchandise, represented by exhibits 1 and 2, was designated and known in the copper industry as rods. *95 In its brief, defendant, while contending that the

    Cited 7 timesPublished
  • Wesolowski v. United States

    174 Ct. Cl. 682 · United States Court of Claims · Feb 18, 1966

    Member is qualified for retention on duty because the mild degree of severity of leg weakness described in the records will not prevent ordinary military service, with appropriate use of the physical profile serial system … In order to establish that the Secretary’s action was so arbitrary and capricious, plaintiff must discharge a very substantial burden of proof. * * * *694 As the court said in Towell v.

    Cited 16 timesPublished
  • Radke v. Secretary of Health and Human Services

    United States Court of Federal Claims · Nov 5, 2025

    Efthimiou has preponderantly established “how an innate immune response from the Prevnar 13 vaccination can cause the dysregulation of immune cells already present [an] individual.” Id. at 26. … Efthimiou preponderantly established a medically acceptable timeframe that involves the vaccine initiating a fast and non-specific immune response resulting in the development of PMR. Br. at 35.

    Cited 0 timesUnpublished
  • Samson v. United States

    4 Cl. Ct. 325 · United States Court of Claims · Jan 19, 1984

    On her application, Sister Mary clearly disclosed that she was a religious and was a member of the Order. … Louis County Hospital was available to any qualified individual, regardless of age, sex, or religious or nonreligious beliefs. While working for St.

    Cited 2 timesPublished
  • Balasco v. Secretary of Health and Human Services

    United States Court of Federal Claims · Mar 16, 2020

    (Svetlana Blitshteyn et al., Autonomic Dysfunction and HPV Immunization: An Overview, 66 IMMUNOLOGICAL RESEARCH 744 (2018) (Ex. 89).) However, these symptom “clusters” are not well established. … Joint pain was not reported until February of 2016, at which point the onset is not clearly described. (Ex. 8, p. 20.)

    Cited 0 timesPublished
  • Vanalco, Inc. v. United States

    48 Fed. Cl. 68 · United States Court of Federal Claims · Oct 19, 2000

    Injunctive relief The Tucker Act is the primary statute setting forth this court’s jurisdiction, and it serves as both a grant of jurisdiction and a waiver of sovereign immunity. See United States v. … Memorandum in Support of Vanalco’s Motion to Establish Jurisdiction at 1.

    Cited 41 timesPublished
  • Richard M. Simon v. Robert L. Wilkie

    United States Court of Appeals for Veterans Claims · Dec 20, 2018

    . . it will not be used as a basis of reduction."36 Furthermore, with regard to diseases subject to temporary and episodic improvement, a veteran's rating will not be reduced on a single examination absent evidence that clearly … e second sentence of subsection (c), which describes the type of disabilities that do not qualify for rating protection, reinforces our conclusion.

    Cited 0 timesPublished
  • GONZALEZ JIMENEZ

    29 I. & N. Dec. 129 · Board of Immigration Appeals · Jul 9, 2025

    The Immigration Judge did not clearly err in finding that the respondent utilized two different Social Security numbers, including one belonging to a deceased United States citizen. See 8 C.F.R. § 1003.1(d)(3)(i). … Garland, 123 F.4th 781, 785 (5th Cir. 2024) (recognizing that “misrepresentations on tax filings, such as claiming a dependent nephew residing in Mexico who did not qualify under U.S. tax law . . . reflect adversely on [an

    Cited 2 timesPublished
  • Maher v. Commissioner

    55 T.C. 441 · United States Tax Court · Dec 10, 1970

    Clearly, taxpayer here, who (after application of the attribution rules) was the sole shareholder of the corporation both before and after the redemption, did not qualify under this test. la tbe instant case there was no … In our opinion no assessment, notice, or other act of the respondent is necessary to establish liability for income taxes.

    Modified by Mray A. Maher and Rose M. Maher v. Commissioner of Internal Revenue, Ray A. Maher, Transferee v. Commissioner of Internal Revenue, 469 F.2d 225 (1972)Cited 24 timesPublished
  • Chinea v. Secretary of Health and Human Services

    United States Court of Federal Claims · Apr 26, 2019

    Id. at 254 (“I could go before, but I’ll clearly say at Thanksgiving . . . .”). At hearing, Dr. … Wanschitz concluded that damaging humoral immune responses (meaning largely antibody-mediated adaptive immune responses) predominated in the “early” stages of GBS (i.e., after recognized onset), whereas cellular immune response

    Cited 0 timesPublished
  • Rueda-Rojas v. United States

    98 Fed. Cl. 671 · United States Court of Federal Claims · May 23, 2011

    Plaintiff bears the burden of establishing jurisdiction by a preponderance of the evidence. See Reynolds v. Army & Air Force Exch. … The court should not re-transfer cases except for in “exceptional circumstances,” where the initial transfer decision was “clearly erroneous and would work a manifest injustice.” Id.

    Cited 2 timesPublished
  • US Securities Associates, Inc. v. United States

    123 Fed. Cl. 663 · United States Court of Federal Claims · Nov 13, 2015

    The prices were in a relatively close range, and clearly plaintiff does not contend that the intervenor’s price was too high. … Such a risk has plainly not been established here, however.

    Cited 2 timesPublished

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