Case law

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.”).

Drakenfeld & Co. v. United States

9 Ct. Cust. 124 · Court of Customs and Patent Appeals · Apr 1, 1919

Its qualified use here makes certain the deliberate purpose of Congress in its second engrossment. … When Congress selects by name one of these species and provides that manufactures of that particular stone shall be dutiable a.t a different rate, it so clearly indicates its intention to withdraw the article from the general

Ball v. United States

1 Cl. Ct. 180 · United States Court of Claims · Nov 12, 1982

Under that doctrine, a landowner who obstructs or diverts percolating waters on his own land, even to the detriment of his neighbor, is immune from liability therefor if the interference was “in the lawful and reasonable … Moreover, for the purpose of ruling upon defendant’s motion for summary judgment, the disputed facts are clearly material. .

PONCE-HERNANDEZ

22 I. & N. Dec. 784 · Board of Immigration Appeals · Jul 1, 1999

The regulation provides an exception to this rule when no other qualified officer is available and taking the alien before another offi- cer would entail unnecessary delay. Id. … Clearly, these cases involving adult respondents are distinguishable from a case involving a minor respondent, in which the Service is relying solely on a Form I-213 of uncertain origin.

National Customs Brokers & Forwarders Ass'n of America v. United States

18 Ct. Int'l Trade 754 · United States Court of International Trade · Aug 16, 1994

“If any one of the requisite factors has not been established by plaintiff [ ], the motion for a preliminary injunction must be denied.” Trent Tube Div., Crucible Materials Corp. v. … The Court agrees that the proposed interim regulations clearly fall under the rubric of rule making. 5 U.S.C. § 553 .

Pierce v. Commissioner

61 T.C. 424 · United States Tax Court · Jan 3, 1974

Offices (or franchises) to carry on a bookkeeping service were established in various cities in the States where Bookkeepers Business Service Co., Inc., corporations had been incorporated. … He labels Schlecht as “clearly erroneous” (id. at 447, fn. 215), and cites Hulsether with approval (id. at 414, fn. 51).

Griswold v. Commissioner

85 T.C. 869 · United States Tax Court · Nov 26, 1985

At the time of such borrowing, the annuity qualified as an individual retirement annuity, as defined in sec. 408(b), I.R.C. 1954 . … First, the record does not establish that the reinvestment of the proceeds was made in the manner prescribed by section 408(d)(3) .

Daugherty v. Commissioner

78 T.C. 623 · United States Tax Court · Apr 15, 1982

In other words, the destiny of the sale to the governmental body is established. … Thus, segregation of a tract as investment real estate, if coupled with active improvement and development activity, would probably not qualify the tract as a capital asset.

Anderson v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 5, 2025

Cl. 613 (upholding dismissal of an entire claim where it was determined that onset of the petitioner’s GBS occurred too soon to qualify as on- or off-Table claim (one-to-two days following vaccination)). … , synergistically, in a faster 6 but aberrant immune stimulation process.

Meyers v. United States

96 Fed. Cl. 34 · United States Court of Federal Claims · Dec 23, 2010

nor does the statute clearly foreclose the exercise of such discretion. … In short, the legislative history of the CSP statute does not clearly support either party’s extreme interpretation of the statute.

Heli-Jet Corp. v. United States

31 Cont. Cas. Fed. 71,233 · United States Court of Claims · May 31, 1983

Such relief as is sought here should be granted only in infrequent and limited circumstances where such relief is clearly appropriate. … This was clearly the reason for the request for such information, and the court so holds.

Christofferson v. United States

78 Fed. Cl. 810 · United States Court of Federal Claims · Oct 25, 2007

The party claiming the privilege bears the burden of establishing it. See id. … , and, in context, clearly refers to situations in which individual clients had questions or concerns about the lawsuit, and decided to contact someone for assistance.

KMS Fusion, Inc. v. United States

42 Cont. Cas. Fed. 77,211 · United States Court of Federal Claims · Nov 19, 1997

As with any waiver of sovereign immunity, the EAJA is to be construed strictly. See Ruckelshaus v. Sierra Club, 463 U.S. 680, 685 , 103 S.Ct. 3274, 3277-78 , 77 L.Ed.2d 938 (1983). … The evidence established that DOE had done just that by making numerous representations to plaintiff that the necessary funds would be available.

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”).

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.

R-C-R

Board of Immigration Appeals · Aug 31, 2020

that the person who performed the translation was qualified to do so. … The respondent was clearly warned that his application for relief could be deemed waived if he failed to meet the filing deadline set by the Immigration Judge.

Norman-Frank, Inc. v. Arnall, Director of Price Stabilization

196 F.2d 502 · Emergency Court of Appeals · Jun 3, 1952

This pricing method was qualified by the further requirement that in no event should the ceiling price for a used car exceed the ceiling delivered price for a new car of the same make and model. 4 The complaint attacks the … The general tone of § 402(c) is clearly suggestive rather than mandatory.

Green v. Commissioner

66 T.C. 538 · United States Tax Court · Jun 22, 1976

A qualified public accountant employed by the partners to maintain formal books and records and to prepare their tax returns testified that, in his opinion, the method of reporting used complied with general accounting principles … Mere negligence does not establish either.” Mitchell v. Commissioner, 118 F.2d 308, 310 (5th Cir. 1941).

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.

Rose v. Commissioner

88 T.C. 386 · United States Tax Court · Feb 5, 1987

The investment tax credit was disallowed because petitioners had not established that the art masters qualified for investment credit and had not established the basis of the art masters. … Because of the breadth of the statutory language, sec. 183 is clearly applicable in the instant case.