Case law

Browning v. Commissioner

109 T.C. 303 · United States Tax Court · Nov 25, 1997

The maximum price was paid for the best qualified farmland as determined by a formula adopted by the county, and lesser amounts were paid for lesser qualified farmland. … However, if the donor or a related person receives, or can reasonably expect to receive, a financial or economic benefit that is substantial, but it is clearly shown that the benefit is less than the amount of the transfer

DeVelin v. Commissioner

22 B.T.A. 1400 · United States Board of Tax Appeals · Apr 30, 1931

Furthermore, no evidence was introduced to establish the value of the fee itself. Therefore, we can allot no portion of the royalties,to a return of capital, but must include the entire amounts in income. … The character of the mining risk here involved was discussed by qualified experts called respectively by both sides.

Durovic v. Commissioner

54 T.C. 1364 · United States Tax Court · Jun 24, 1970

The ruling requests were made at a time when petitioner and his brother were more preoccupied with establishing a center, the Institute, for the treatment of cancer, than with establishing their tax status. … Clearly, therefore, bad they originally filed individual returns for these years, their election in 1965 to file joint returns would have been untimely.

St. Luke's Medical Center v. United States

22 Cl. Ct. 322 · United States Court of Claims · Jan 22, 1991

Defendant responds that an express withdrawal of sovereign immunity is not a necessary prerequisite to divest this court of jurisdiction. … Id 5 *328 Plaintiff summarizes the rule in Whitecliff, as follows: “[T]he Court clearly established that in the absence of specific statutory procedures for, or limitation upon, judicial review, the Court can review provider

Rice v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 15, 2019

Respondent denies that any of the aforementioned immunizations caused R.R.’s injury or her current condition. … furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly

Tinsley v. United States

72 Fed. Cl. 326 · United States Court of Federal Claims · Aug 2, 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 . … The United States Court of Appeals for the Federal Circuit has clearly identified this court’s lack of jurisdiction over criminal matters and due process claims. In Joshua v.

Cropper v. Brown

6 Vet. App. 450 · United States Court of Appeals for Veterans Claims · May 23, 1994

Thus, a claimant must establish as a threshold matter that he was discharged under conditions other than dishonorable. Id. … The Court reviews such assertions of error in fact finding under the “clearly erroneous” standard. Rogers v. Derwinski, 2 Vet.App. 419, 421 (1992). In Gilbert v.

California Marine Cleaning, Inc. v. United States

43 Fed. Cl. 724 · United States Court of Federal Claims · May 14, 1999

California Marine was clearly the prevailing party in that it obtained injunctive relief in this bid protest proceeding. … The Court has interpreted this exception narrowly, stating that: the exception for “limited availability of qualified attorneys for the proceedings involved” must refer to attorneys “qualified for the proceedings” in some

Luckman v. Commissioner

50 T.C. 619 · United States Tax Court · Jul 24, 1968

That one purpose of section 421 (a) (3) was to prevent such taxation is clearly shown by the examples in the regulations promulgated under 130A in 1952. … Options which do not qualify as “restricted stock options” will continue to be taxed under existing law. * * * * ^ * * Since the options which qualify for special treatment are regarded as incentive devices rather than compensation

Dearborn Gage Co. v. Commissioner

48 T.C. 190 · United States Tax Court · May 19, 1967

Ell-strom were the sole partners, were transferred to petitioner in a transaction qualifying under section 351. … The period of its own use, namely, from May 1, 1957, to November 30, 1960, or slightly more than 2y2 years, is too short a period to establish consistency. Photo-Sonics, Inc., supra.

Mishawaka Rubber and Woolen Mfg. Co. v. Bata Narodni Podnik (Now by Change of Name, Svit Narodni Podnik)

222 F.2d 279 · Court of Customs and Patent Appeals · Apr 28, 1955

This renders the mark as a whole quite unlike opposer’s mark and clearly distinguishable therefrom. … But appellee does not qualify in that respect.

Shell Petroleum, Inc. v. United States

47 Fed. Cl. 812 · United States Court of Federal Claims · Sep 21, 2000

In briefing the motion for reconsideration, the Defendant clearly articulated a proposed definition of “directly related.” … In many cases, the information obtained from the witness’ tax return is used to cast doubt upon his credibility as a witness, as opposed to establishing the tax liability in issue.

Miller v. Commissioner

51 T.C. 755 · United States Tax Court · Feb 17, 1969

To qualify for the credit an individual is required to have had earned income in excess of $600 in any 10 prior calendar years. … No. 299, 84th Cong., 1st Sess., approved Aug. 9, 1955, extended the retirement credit to individuals, regardless of age, receiving benefits under a retirement system established for members of the Armed Forces of the united

Barnette v. Secretary, Department of Health & Human Services

110 Fed. Cl. 34 · United States Court of Federal Claims · Mar 21, 2013

We cannot therefore conclude that the special master, in choosing the interpretation of one qualified expert over another, committed reversible error. … The special master provided a thorough analysis of the medical records, the medical literatee, and the opinions of both parties’ experts and reached a conclusion that was clearly articulated, well supported, and entirely

Mitsubishi International Corp. v. United States

66 Cust. Ct. 413 · United States Customs Court · Jun 3, 1971

If the record does not prima facie establish that they are, as defendant argues, plaintiff must lose. … Saito was not qualified to testify as to the sole or chief use 8 of the ceramic housings, and that Mr.

Prejean v. West

13 Vet. App. 444 · United States Court of Appeals for Veterans Claims · Apr 25, 2000

In order to qualify to the special monthly compensation, a veteran must satisfy the requirements in 38 C.F.R. § 3.352(a): The following will be accorded consideration in determining the need for regular aid … It is only necessary that the evidence establish that the veteran is so helpless as to need regular aid and attendance, not that there be a constant need.

City of Fresno v. United States

United States Court of Federal Claims · Jun 6, 2022

A contrary interpretation would prioritize the clearly subordinated contractual rights of the Friant Contractors over the superior rights of the Exchange Contractors. Accord Westlands I, 153 F. … IMMUNITY UNDER THE FRIANT CONTRACT The Court’s conclusion that Reclamation did not breach the Friant Contract is further supported by the immunity clause included in the Friant Contract.

Republic Savings Bank v. United States

80 Fed. Cl. 295 · United States Court of Federal Claims · Jan 25, 2008

However, Congress has not waived sovereign immunity which would allow a court to assess interest in this class of non-CDA contracts. Thus, complete justice cannot be done. As the Court stated in Suess v. … They understood that while a framework for the protection of rights under law had been established in 1789, its complete fulfillment was an ongoing project for the ages.

Novitskaya v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 5, 2026

levels post immunization. … While not dispositive, this certainly qualifies as strong evidence that was not adequately addressed by Dr. Horan.

Shakeproof Assembly Components Division of Illinois Tool Works, Inc. v. United States

59 F. Supp. 2d 1354 · United States Court of International Trade · Jul 29, 1999

First, Commerce stated that it acted in accordance with an established administrative practice and judicial precedent. See 62 Fed. Reg. 61794, 61796. … Despite Commerce’s representations, its actions with regard to import price data in this case do not follow clearly established administrative practice nor do they enjoy affirming judicial precedent.