Case law

Estate 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.

W. 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.

Cozart v. Hhs

United States Court of Federal Claims · Mar 25, 2016

* Failure to establish causation; Motion for * Review denied. … Although there was recent immunization, a connection to the death could not be established.”

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.

China Mfrs. Alliance, LLC v. United States

357 F. Supp. 3d 1364 · United States Court of International Trade · Jan 16, 2019

An agency interpretation that disregards the clearly expressed intent of Congress is not a reasonable one. … A rate equal to the 0.14% margin Commerce calculated in the Final Results for Double Coin clearly qualifies under that criterion, as it used the actual data for Double Coin, which fully cooperated in the review, but the

Martin 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

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.

Miller v. Commissioner

48 T.C. 649 · United States Tax Court · Aug 8, 1967

It is well settled that leasehold interests qualify as “capital assets.” Commissioner v. … Sutliff, 46 B.T.A. 446 (1942), establish the doctrine that where a tenant disposes of his leasehold interest a sale or exchange takes place and any gain realized therefrom is a capital gain.

Philip Morris Inc. v. Commissioner

104 T.C. 61 · United States Tax Court · Jan 23, 1995

Indebtedness is treated as “qualified business indebtedness” where it is incurred or assumed by a corporation which elects to treat it as such indebtedness. … There is nothing in that history to indicate that Congress was approving public understanding or the judicial resolution of the issue before us; Congress only said that it was establishing a new set of rules, irrespective

Branch Banking & Trust Co. v. United States

98 F. Supp. 757 · United States Court of Claims · Jul 9, 1951

The record indicates clearly that the contracting officer was aware that a profit was to be realized. … The court held first that the officer approving the lease was clearly the contracting officer within the meaning of the contract.

CATONE v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Sep 19, 2025

Therefore, petitioners must meet the burden of proof for establishing causation-in-fact. … Rostad have been clearly implicated as a cause of seizures or a contributor to SUDC. (Ex. I, p. 5 (citing Dominique F.

Banks v. United States

78 Fed. Cl. 603 · United States Court of Federal Claims · Sep 28, 2007

The court qualified Dr. … The court qualified Dr.

McClelland v. Commissioner

83 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.

Sumitomo Corp. of America v. United States

18 Ct. Int'l Trade 501 · United States Court of International Trade · Jun 2, 1994

The moving party bears the burden of establishing that the material facts are not in dispute and entitle it to judgment as a matter of law * * *. … After the moving party has clearly established its case, the duty to go forward shifts to the party opposing the motion to produce evidence that places material facts in dispute. Balboa Ins. Co. v.

Shaposka v. United States

563 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.

Ernest L. Wilkinson and Alice L. Wilkinson v. The United States

304 F.2d 469 · United States Court of Claims · Jun 6, 1962

. * * * ” Clearly, taxpayer is permitted a deduction of 15 percent of his “adjusted gross income.’’ … Inasmuch as section 23(o) requires that plaintiff’s 1951 charitable deduction be limited to 15 percent of his 1951 adjusted gross income, for the Government to prevail it must establish that the effect of applying section

G-A-C

22 I. & N. Dec. 83 · Board of Immigration Appeals · Jul 1, 1998

Rogers, 83 F.2d 318 (9th 1996), provides an illustration of language used in an advance parole form which more clearly spelled out the consequences of departure. … True, the parole clearly states: ‘If upon your return to the UNITED STATES you are found to be inad- missible, you will be subject to exclusion proceedings . . .’ .

Hudson v. Commissioner

77 T.C. 468 · United States Tax Court · Aug 20, 1981

Section 46(a)(2) states that the amount of the credit is 10 percent of the qualified investment. Qualified investment is defined in section 46(c)(1) as the applicable percentage of the basis of each section 38 property. … In short, a taxpayer is entitled to reduce taxable income by an amount equal to his contribution in that year to an ordinary income account established under the MMA.

Christos v. United States

48 Fed. Cl. 469 · United States Court of Federal Claims · Dec 19, 2000

It is important, however, for the court to carefully “distinguish between incidental and indirect beneficiaries and direct beneficiaries, only the latter of which qualifies for third-party beneficiary status.” … Since the disclaimer clearly states defendant is not directly liable to third parties, plaintiffs cannot establish the third prong of the agency test.

Sierra Nevada Corp. v. United States

107 Fed. Cl. 735 · United States Court of Federal Claims · Nov 1, 2012

During argument the court was assured that the effect of the corrective action was to qualify HBDC to submit a new proposal, not to find that HBDC’s proposal qualified to put it in the competitive range. … Id. at 48-49, App. at A311. 12 Defendant dismisses plaintiff’s OCI claim as “clearly meritless.” Id. at 52.