Case law
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81 T.C. 840 · United States Tax Court · Nov 8, 1983
The sole issue presented to the Court in Clapham was whether the sale of the old residence qualified as a sale of the taxpayers’ "principal residence” subject to the nonrecognition provisions of section 1034. … We agree with respondent that the factors cited above in support of petitioners’ entitlement to nonrecognition treatment under section 1034 clearly show that the rental activities in question were not undertaken for such
Cited 17 timesPublished18 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.”
Cited 11 timesPublished81 Fed. Cl. 661 · United States Court of Federal Claims · Apr 28, 2008
This statute of limitations “is a jurisdictional requirement attached by Congress as a condition of the government’s waiver of sovereign immunity and, as such, must be strictly construed.” MacLean v. … Where, as here, the Court’s subject-matter jurisdiction is put into question, Plaintiff bears the burden of establishing subject-matter jurisdiction by a preponderance of the evidence.
Cited 3 timesPublished56 Fed. Cl. 453 · United States Court of Federal Claims · May 8, 2003
The closing date was established for March 28, 2002, Pl.’s Ex. 1A, and Bannum submitted its proposal on March 26, 2002. Pl.’s Ex. 1; Tr. at 38. … It is clearly in the public interest for there to be fair and open government contracting. The court’s role in ensuring this fair and open government contracting is largely supervisory, however.
Cited 27 timesPublished15 Vet. App. 246 · United States Court of Appeals for Veterans Claims · Oct 24, 2001
As discussed below, the Court's jurisdiction to review this matter is established by 38 U.S.C. § 7252. … Under the Pacheco Order, a claimant may be awarded educational benefits for qualifying courses (taken during the period from January 1982 to June 1985) if it is determined that the claimant is eligible, under the terms of
Cited 0 timesPublishedTrademark 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
Cited 0 timesPublishedEstate of Leeds v. Commissioner
54 T.C. 781 · United States Tax Court · Apr 16, 1970
To us this clearly is not exclusively a “charitable” use of the bequests. A second use of decedents’ bequests is the payment of retirement pensions. … Carlson, 21 T.C. 291 (1953), and the cases cited therein, as establishing that the purposes of a welfare or retirement fund for the benefit of employees of a corporation are charitable.
Cited 0 timesPublishedW. S. Farish & Co. v. Commissioner
38 B.T.A. 150 · United States Board of Tax Appeals · Jul 22, 1938
The balance of its stqok was owned by his wife, son, and daughter, with the exception of qualifying shares. … That case is clearly distinguishable on the facts from the instant proceeding. In Rands, Inc., 34 B. T. A. 1094; Nipoch Corporation, 36 B. T. A. 662; and R. L. Blaffer & Co., 37 B. T.
Cited 13 timesPublished22 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.
Cited 26 timesPublished55 Cust. Ct. 693 · United States Customs Court · Nov 22, 1965
In the present case, certain facts are established by a heavy preponderance of evidence. … The sizes and qualify specifications are different. That there is no demand on the Japanese home market for plywood and doorskins made in accordance with United States specifications.
Cited 3 timesPublishedMartin Merson v. The United States
401 F.2d 184 · United States Court of Claims · Oct 4, 1968
This conclusion was again reached on January 1, 1946, in reporting plaintiff physically qualified for temporary promotion to Commander, and the next day a Board of Medical Examiners found plaintiff physically qualified for … In Walters, supra, 358 F.2d p. 963, 175 Ct.Cl. p. 226, the court stated that new evidence presented to a Correction Board nine years after release “establishes in retrospect quite clearly that plaintiff’s condition was incapacitating
Cited 0 timesPublishedNorman-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.
Cited 4 timesPublishedBoard 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.
Cited 0 timesPublished96 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.
Cited 11 timesPublishedDepartment of Justice Office of Legal Counsel · Sep 29, 1978
Written instructions for general guidance fall clearly within the discretionary-function exception. … In any case, this distinction has not been clearly established and the facts of each case would determine whether decisions were considered policy matters or were made on an operational level. 21United Slates v.
Cited 0 timesPublished160 Ct. Cl. 128 · United States Court of Claims · Jan 11, 1963
(a) The plaintiff participated in the Reserve program (first, of the Army Air Corps and, later, of the Air Force after its establishment) from 1946 until 1954. … The plaintiff was found to be physically qualified for extended active duty.
Cited 14 timesPublished78 Fed. Cl. 603 · United States Court of Federal Claims · Sep 28, 2007
The court qualified Dr. … The court qualified Dr.
Cited 16 timesPublished83 T.C. 958 · United States Tax Court · Dec 20, 1984
If not, that ends our inquiry since Clinchfield clearly applied qualifying treatment processes to the coal it purchased. If so, we must determine whether Sterling itself applied such a mining treatment process. … Petitioners’ reliance upon a brief excerpt from a 1945 mining text by Arthur Taggart describing an activity called "sledging” is not sufficient to establish industry practices.
Cited 0 timesPublished84 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.
Cited 3 timesPublished563 F.2d 1013 · United States Court of Claims · Oct 19, 1977
One barrier to their employment may be inability to be selected competitively even though they have been trained and are qualified to perform the job tasks. … On October 18,1972, plaintiff asked the agency personnel office if it would be possible to make arrangements for him' to qualify for health insurance.
Cited 8 timesPublished
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