Case law

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

Leuz v. Secretary of Health & Human Services

17 A.L.R. Fed. 2d 895 · United States Court of Federal Claims · Jan 4, 2005

Congressional consent to suit in the Court of Federal Claims, which thereby waives sovereign immunity, must be explicit and strictly construed. United States v. … Thus, the Vaccine Act’s eligibility standard complies with equal protection principles so long as it meets the “rational basis” test traditionally applied to legislation that confers benefits on qualifying persons.

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.

Estate of Skifter v. Commissioner

56 T.C. 1190 · United States Tax Court · Aug 26, 1971

Prior to his death Skifter established substantially identical “accumulation” trusts for each of his three grandchildren. … The power retained by the decedent here clearly amounted to an ability to “designate” beneficiaries within the meaning of section 2036(a) (2). Estate of Arthur J. O'Connor, 54 T.C. at 973 .

Summa Holdings, Inc. v. Comm'r

109 T.C.M. 1612 · United States Tax Court · Jun 29, 2015

Curci. 2 We may disregard a stipulation of fact when the stipulation is clearly contrary to facts disclosed by the record. Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989). … Respondent argues that simply labeling the payments DISC commissions does not immunize the payments from the application of substance over form principles.

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.

Henley v. Secretary of Health and Human Services

United States Court of Federal Claims · May 20, 2024

Accordingly, petitioner has established Prong II. c. … The authors noted that it “could be a mere coincidence”, but “such strict time succession is clearly suspicious.” Id. at 2.

F. W. Woolworth Co. v. Commissioner

54 T.C. 1233 · United States Tax Court · Jun 15, 1970

delineate the outer limits of taxes that will qualify as “in lieu” taxes under section 903. … These cases are readily distinguishable from the case at bar inasmuch as they all involve taxes imposed upon gross income or gross sales and consequently clearly qualify as “in lieu” taxes within the legislative purpose underlying

Wolf v. United States

168 Ct. Cl. 24 · United States Court of Claims · Nov 13, 1964

Medical examinations on May 14, 1947, and in 1948, 1951, 1952, 1953, and 1954, resulted in findings that plaintiff was physically qualified for the per *27 formance of flying duties. … Clearly, the small intestine performs a different function than the large. In other words, each of the resections produces a different manifestation.

Trustees of the Graceland Cemetery Improvement Fund v. United States

515 F.2d 763 · United States Court of Claims · Apr 16, 1975

It was established as a non-share-holding special charter Illinois corporation whose principal purpose is the perpetual care and maintenance of the Graceland Cemetery located in Chicago, Illinois. … All bills it received for work done on an individual lot were charged to the particular Section 9 fund established for that lot.

House v. United States

99 Fed. Cl. 342 · United States Court of Federal Claims · Jul 8, 2011

It is well-established that the Military Pay Act, 37 U.S.C. § 204 , upon which plaintiff relies here, qualifies as such a source. See Metz, 466 F.3d at 998 ; Smith v. … As the Fifth Circuit explained, the quoted language in the prior sentence “clearly reflects the causative element of the Christie test: the employee must show by objective evidence that the government’s action left him no

Weis v. Commissioner

30 B.T.A. 478 · United States Board of Tax Appeals · Apr 26, 1934

On the other hand, the evidence establishes the following additional, pertinent facts: (1) Petitioner clearly had no desire from personal choice to change his domicile from Louisiana to Illinois, and reluctantly took up his … residence in Chicago was for an indefinite duration only in the sense that the exact date of his return to New Orleans to reside could not be definitely forecast; (2) his principal business interests were in Louisiana; (3) he qualified

Spectre Corporation v. United States

United States Court of Federal Claims · Jul 26, 2022

Legal Standard FRE 701 states “[i]f a witness is not testifying as an expert, testimony in the form of an opinion is limited to one that is: (a) rationally based on the witness’s perception; (b) helpful to clearly … The court held “[i]f a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery.” Id. at 267 (citation omitted).

General Mills, Inc. v. Freed

89 F.2d 664 · Court of Customs and Patent Appeals · May 3, 1937

Although appellee conceded in his answer that the goods of the respective parties were derived from the same raw material source, he qualified that concession by stating that appellant’s stock and poultry foods, although … We find nothing of record which tends to establish that the use by appellee of his mark on his goods, concurrently with the use by appellant of its marks on its goods, would be likely to cause confusion or mistake hi the

Jones v. United States

50 Ct. Cl. 344 · United States Court of Claims · May 24, 1915

Cls., 113 , and Taylor, ibid, 155, in the latter of which cases (p. 160) it is said: “We are therefore of the opinion that the amendment (of June 7, 1900) was clearly intended to apply only to the commissioned officers in … The office of a proviso generally is either to except something from the enacting clause or to qualify or restrain its generality or to exclude some possible ground of misinterpretation of it as extending to cases not intended

Cheltenham Supply Corp. v. United States

63 Cust. Ct. 271 · United States Customs Court · Oct 27, 1969

However, unless and until there is evidence to establish that the removal of the one-quarter inch from the roller did not advance it towards its intended use, I would overrule the protest.” Id. at 70 . … Were the merchandise to have been “refuse, surplus and useless stuff resulting from manufacture”, clearly it would qualify as “new waste”.

C & G Excavating, Inc. v. United States

39 Cont. Cas. Fed. 76,715 · United States Court of Federal Claims · Oct 24, 1994

First, plaintiff bears the burden of establishing responsibility. FAR § 9.103(c). … United States Dep’t. of Navy, 19 F.3d 1342 (11th Cir.1994), which is relevant only if plaintiff can establish that the SBA violated established policies.

Ecclesiastical Order of ISM of AM, Inc. v. Commissioner

80 T.C. 833 · United States Tax Court · May 2, 1983

This counseling is clearly not religious, nor does it qualify as "educational” within the context of section 501(c)(3). … Finally, petitioner argues that denial of its tax-exempt status request would violate the establishment and free exercise clauses of the First Amendment and its equal protection rights under the due process clause of the

Rogers v. United States

107 Fed. Cl. 387 · United States Court of Federal Claims · Sep 25, 2012

However, the implication of a conveyance of the fee simple title raised by the inept words “the reversion or reversions thereof’ is, in our opinion, clearly overwhelmed by the repeated qualified phrases limiting the interest … Plaintiffs’ allegations are insufficient to establish a prescriptive easement.

Coast-To-Coast Financial Corp. v. United States

58 Fed. Cl. 327 · United States Court of Federal Claims · Oct 31, 2003

According to defendant, there is evidence that regulators held the view that only “unidentified” intangible assets qualified for forbearance, while CTC believed that “identified” intangible assets would also qualify. … We note, however, that the Court went on to say that "few contract cases would be in court if contract language had articulated the parties' postbreach positions as clearly as might have been done, and the failure to specify