Case law

Kerr-McGee Corp. v. United States

36 Fed. Cl. 776 · United States Court of Federal Claims · Nov 18, 1996

The United States contended that plaintiffs could not, as a matter of law, establish a legal or equitable claim. … An equitable claim arises from “an injury occasioned by Government fault” when there is “no enforceable legal remedy — due, for example, to the bar of sovereign immunity or the running of the statute of limitations.”

Logan v. Commissioner

86 T.C. 1222 · United States Tax Court · Jun 18, 1986

Section 6512(b)(1) clearly authorizes this Court to determine an overpayment of windfall profit tax, but only in the context of a windfall profit tax deficiency proceeding. … to determine petitioners’ entitlement to a credit for overpayment of windfall profit tax in a year in which the Commissioner of Internal Revenue has not first determined a deficiency in windfall profit tax. 17 It is well established

Charles H. Leyh

United States Tax Court · Oct 4, 2021

Secs. 62(a)(10), 215(a) and (b). 8 We are satisfied, and respondent does not dispute, that the alimony payments statutorily qualify as alimony and that Ms. … Deductions are a “matter of legislative grace”, and the taxpayer bears the burden of clearly showing the right to a claimed deduction. Interstate Transit Lines v. Commissioner, 319 U.S. 590, 593 (1943).

Doe v. United States

54 Fed. Cl. 404 · United States Court of Federal Claims · Nov 14, 2002

The Federal Employees Pay Act clearly requires an explicit order of overtime for employees to receive overtime pay, according to defendant. … Whether attorneys should qualify for overtime pay under the Federal Employees Pay Act is an issue that is not before us.

James D. Stephens v. The United States

358 F.2d 951 · United States Court of Claims · Feb 18, 1966

court has held on many occasions that it has no power to review the decisions of the Secretary of one of the military departments or his authorized representatives in such a case unless the petitioner shows by cogent and clearly … We are unable to agree with plaintiff’s contention that the recited facts establish that the Army acted arbitrarily in his case.

Telesis Corporation v. United States

United States Court of Federal Claims · Dec 18, 2018

Subject to those restrictions, offerors could claim points for each qualifying project. Id. at 225-26. … Cl. 257, 259-60 (2000) (requiring clarification when the absence of information “clearly indicate[d] a clerical mistake”).

Fairfax County Economic Development Authority v. Commissioner

77 T.C. 546 · United States Tax Court · Sep 2, 1981

In TIR-840, issued August 11, 1966, he announced that he would decline to issue rulings as to whether such bonds 8 qualified under section 103(a). … The underlying purpose of section 103(b)(6)(C) is clearly to aggregate rather than separate intertwined entities.

Blue Water Environmental, Inc. v. United States

60 Fed. Cl. 48 · United States Court of Federal Claims · Mar 31, 2004

The plaintiff has failed to establish any of the factors necessary to establish a purchasing agent relationship under US West. … In this case, as in US West, the M & 0 contract with BSA clearly states that “[sjubeontracts shall be in the name of the contractor, and shall not bind or purport to bind the Government.” I.114(j).

Thanet Corp. v. United States

591 F.2d 629 · United States Court of Claims · Jan 24, 1979

These revisions were intended to make it clear that the Government did not agree to waive any immunity it might enjoy from state or local regulations. … Thanet clearly recognized the necessity of obtaining any legally necessary zoning variances for construction of a post office on the proposed site.

Stein v. United States

121 Fed. Cl. 248 · United States Court of Federal Claims · May 27, 2015

Stein would be at more than 20 years of service and would qualify for retainer pay.” … Stein would be at more than 20 years of service and would qualify for retainer pay.”

Guest v. Commissioner

77 T.C. 9 · United States Tax Court · Jul 2, 1981

In 1970, at the suggestion of his tax lawyer, petitioner donated the properties to a qualified charity. … Entreken, Jr., is a qualified real estate appraiser and mortgage banker.

Synernet Corp. v. United States

42 Cont. Cas. Fed. 77,351 · United States Court of Federal Claims · Jul 29, 1998

“The Administrative Procedure Act does not establish jurisdiction in this court over claims for money.” Union Bank and Trust Co. v. … The court must consider whether NASA “ignored highly relevant evidence or formed a conclusion for which record support is absent or clearly inadequate to the commonsense observer.”

OEP Enterprises, Inc.

Trademark Trial and Appeal Board · Aug 19, 2019

Kupferman’s declaration establishes that he is an expert in the umbrella business, but we find that his declaration does not establish that he is qualified to opine as an expert witness that the applied-for mark … The third-party declarants similarly appear to be experts in the umbrella business, but we also find that their declarations do not establish that they are qualified to opine as expert witnesses that the design

Laudes Corp. v. United States

84 Fed. Cl. 298 · United States Court of Federal Claims · Oct 16, 2008

The answer clearly is not. 2. No United States successor agency exists to assume the CPA’s contract liability. … The United States clearly transferred sovereignty in Iraq from the CPA to the IIG, and with that, authority over DFI-funded contracts.

Gauvin v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 21, 2025

To establish entitlement to compensation under the Program, a petitioner is required to establish each of the three prongs of Althen by a preponderance of the evidence. Id. … Nov. 6, 2015) (finding petitioner established that her immune system was predisposed to autoimmune diseases such as RA, and that the Tdap vaccine significantly aggravated her pre-existing RA). In Campbell v.

Allegheny Technologies Incorporated v. United States

United States Court of Federal Claims · Jul 31, 2019

The component of Medicare Part D that provides subsidies to qualifying employer-sponsored health plans through the RDS program is implemented in 42 C.F.R. §§ 423.880-.894. 2 The court did not dismiss plaintiff … Id. at 25 (“[Plaintiff] is a [Medicare] program participant that does clearly have . . . under Illinois Council, . . . judicial review in [federal] District Court under [28 U.S.C. §] 1331.”).

Tannehill v. United States

18 Cl. Ct. 296 · United States Court of Claims · Oct 3, 1989

This includes filling established manpower vacancies. The regulation also clearly states that all other factors (including, among others, time-on-station) are secondary.” … Disagreeing with plaintiffs interpretation, the Board concluded that plaintiff was chosen for the assignment as the “best qualified to meet the needs of the service.”

School Accidents

21 Pa. D. & C.2d 286 · Pennsylvania Department of Justice · Apr 29, 1960

To establish that it was, the osteopaths pointed to the 1941 amendment to the Medical Practice Act of June 3, 1911, P. … These clearly show that chiropody was a recognized branch of “medicine” and that those who sought to practice it were required to be licensed by the “Medical” board.

Covil Insulation Co. v. Commissioner

65 T.C. 364 · United States Tax Court · Nov 20, 1975

Accordingly, to qualify in 1969 for the deduction of Imesco’s unused 1968 losses under section 381(a)(1), petitioner must show that it was an acquiring corporation and that a distribution to which section 332 applies was … This subdivision shall not apply to the extent that the taxpayer establishes to the satisfaction of the Commissioner that the ordinary income portion of the excess loss account is attributable to losses of the subsidiary

Estate of Ryan v. Commissioner

62 T.C. 4 · United States Tax Court · Apr 8, 1974

This, however, was petitioner’s own private wisli — and one clearly insufficient to successfully raise an estoppel against the respondent. … The ruling petitioner refers to refused to approve a charitable deduction for the remainder interest of a trust established under the decedent’s will.