Case law

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.

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. .

Cardiosom, L.L.C. v. United States

58 Cont. Cas. Fed. 305,043 · United States Court of Federal Claims · Jun 30, 2014

Cir. 2011) (finding that the immunity provision in MIPPA did not manifest an unambiguous intent to withdraw the Tucker Act’s waiver of sovereign immunity), rev’g 91 Fed. Cl. 659 (2010); Cardiosom, L.L.C. v. … Plaintiff has established its breach of contract claim and thereby, has proven defendant’s contract liability. B.

West v. Principi

15 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

Trinova Corp. v. Commissioner

108 T.C. 68 · United States Tax Court · Feb 27, 1997

The two transactions qualified for nonrecognition status under secs. 351 , 355 , and 368 (a) (1) (D), I.R.C. … The transactions herein *72 clearly satisfy the continuing trade or business requirement.

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.

Savantage Financial Services Inc. v. United States

81 Fed. Cl. 300 · United States Court of Federal Claims · Mar 17, 2008

When the court’s subject matter jurisdiction is called into question, the plaintiff “bears the burden of establishing subject matter jurisdiction by a preponderance of the evidence.” Id. … This is clearly at odds with the statutory definition of “procurement.” .

Eisenberg v. Commissioner

78 T.C. 336 · United States Tax Court · Mar 3, 1982

This note established a line of credit which was used to cover the corporation’s overdrafts. … Sec. 1.166-l(c), Income Tax Regs., provides in part as follows: "Only a bona fide debt qualifies for purposes of section 166.

Tri-Star Marketing, LLC v. Nino Franco Spumanti S.R.L.

Trademark Trial and Appeal Board · Aug 28, 2007

As established by respondent’s responses to interrogatories and its admissions in response to requests for admissions, respondent has never sold “non-sparkling wine” in the United States or in commerce with the United … Given that respondent is making and selling sparkling wine, and sparkling wine is clearly a specific type of wine, respondent could obtain and/or maintain a registration for “wines” and “sparkling wines” on the same record

Pekular v. Mansfield

21 Vet. App. 495 · United States Court of Appeals for Veterans Claims · Oct 31, 2007

Furthermore, in order to obtain any accrued benefits, the claimant must establish both her own status as a qualified accrued benefits recipient, and the deceased claimant’s underlying entitlement to benefits. … Applicability of Padgett III At the outset, we must state clearly that, inasmuch as the Court has held that the rule articulated in Landicho is jurisdictional, such a holding has been overruled in cases where an eligible

Bloomington Hospital v. United States

29 Fed. Cl. 286 · United States Court of Federal Claims · Sep 23, 1993

The settlement agreement clearly indicates that those hospitals that can qualify as parties to the settlement agreement must fulfill two prerequisites. … While the Fiscal Intermediary may be a part of the "administrative level,” a cost report is clearly not an "appeal.”

Hage v. United States

51 Fed. Cl. 570 · United States Court of Federal Claims · Jan 29, 2002

Finally, the court determined which of those vested water rights qualify as “1866 ditches.” … Indeed, the Supreme Court stated this principle quite clearly a year ago in Christensen v.

Turner v. United States

United States Court of Federal Claims · Jun 15, 2022

This Court’s jurisdiction is defined by the Tucker Act, which waives the sovereign immunity of the United States for “any claim against the United States founded either upon the Constitution, or any Act of Congress or any … The Military Pay Act establishes entitlements to basic pay by uniformed servicemembers. 37 U.S.C. § 204(a).

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.”

Truong v. United States Sec'y of Agriculture

461 F. Supp. 2d 1349 · United States Court of International Trade · Oct 12, 2006

From the date of this notice, the Trade Act of 2002 required eligible shrimpers to file an application by February 28, 2005 to qualify for benefits. See id. See generally 19 U.S.C. … As such, even though the language in Autoalliance Int’l appears clearly irreconcilable with Irwin v.

Grantham v. Brown

8 Vet. App. 228 · United States Court of Appeals for Veterans Claims · Sep 19, 1995

Brown clearly established that “[tjhere can be only one valid NOD as to a particular claim, extending to all subsequent RO and BVA adjudications on the same claim until a final RO or BVA decision has been rendered in that … After the treatment for arthritis, the veteran was found qualified for “duty with limitations” and assigned “[c]ode C: no heavy lifting or prolonged walking with pack”. R. at 15.

Kohler Co. v. United States

34 Fed. Cl. 379 · United States Court of Federal Claims · Nov 3, 1995

Investment Review Act (FIRA) requires a company controlled by nonresidents of Canada to file an application with the Foreign Investment Review Agency when the company seeks to acquire control of a Canadian business or to establish … It is likely that Kohler would not have qualified for the grant without incorporating in Canada.

Gardner v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 17, 2024

Cir. 2007) (noting that “the government bears the burden of establishing alternative causation . . . once petitioner has established a prima facie case”)). … Foley noted that petitioner’s “spinal cord disease clearly was related to his flu shot.

W & D Ships Deck Works, Inc. v. United States

42 Cont. Cas. Fed. 77,222 · United States Court of Federal Claims · Dec 1, 1997

Courts may not overrule agency competitive range decisions except where the CO’s actions are clearly unreasonable. Birch & Davis, 4 F.3d at 973 . … This court will not accept plaintiffs invitation to establish a contracting scheme that would be so contrary to the established rules governing bid proposals and their evaluation, particularly when the solicitation warned

Globe Life & Accident Insurance v. United States

54 Fed. Cl. 132 · United States Court of Federal Claims · Oct 9, 2002

And unfortunately, the dating on the contract termination would not occur until after the agency department had clearly satisfied itself that the could never recover this item. … These were clearly terminated agents as far as I’m concerned. *143 Thus, initially, Mr. Miller turned to a report prepared by Paul Campbell, the chief actuary of LIMRA.