Case law

Estate of Kappel v. Commissioner

70 T.C. 415 · United States Tax Court · Jun 7, 1978

Moreover, such conclusion is consistent with the established law in other similar situations. … Clearly, these cases have no applicability here because there is no issue of fraud and the petitioners have the burden of proof once the Commissioner has established that the mitigation provisions apply.

United States v. Domestic Fuel Corporation

71 F.2d 424 · Court of Customs and Patent Appeals · Apr 2, 1934

The general principle is so well established as to require no citations, other than those hereinafter named relating to specific phases of the controversies before us. … It is, however, argued on behalf of appellant that, if the words of the statute are given their ordinary and obvious meanings, British and German coal are clearly taxable.

United States v. Pro Football, Inc.

514 F.2d 1396 · Temporary Emergency Court of Appeals · Apr 15, 1975

The Order established a Cost of Living Council (COLC) to which was delegated most of the President’s authority under the Act. … The Redskins do not contend that they were ever assured that this authorization would immunize them from the effect of any later changes in the economic stabilization program.

United States v. Smith & Co.

12 Ct. Cust. 384 · Court of Customs and Patent Appeals · Nov 28, 1924

It is an established policy in tariff legislation and one usually adhered to by Congress in enacting tariff schedules, that articles of luxury shall be subjected to higher rates of duty than those articles classed as necessary … , Congress has with care limited the clause “embroidered or otherwise” to “nets and nettings,” and provided only for such “embroideries” as are “capable of conversion into burnt-out laces. ” It seems to us that Congress clearly

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.

Former Employees of Chevron USA, Inc. v. United States Secretary of Labor

32 F. Supp. 2d 471 · United States Court of International Trade · Dec 31, 1998

“The Court must uphold the Secretary’s interpretation of the Trade Act, provided it is sufficiently reasonable and does not contravene clearly discernible legislative intent.” Bunker Limited Partnership v. … And Congress relaxed the “contributed importantly” standard in 1974 so that more workers could qualify for benefits. See S.Rep. No. 93-1298, at 133 (1974), reprinted in 1974 U.S.Code Cong. & Admin. 7275.

Estate of Abruzzino v. Commissioner

61 T.C. 306 · United States Tax Court · Nov 26, 1973

Petitioner argues that our decision in Estate of James Mead Vermilya, supra, requires us to hold that the value of the stock and the real estate qualifies for the marital deduction. … Our reasoning in Vermilya is clearly inapplicable. Accordingly, we hold that Barbara holds terminable interests in the real estate and stock and that those interests do not qualify for the marital deduction.

Vandegrift & Co. v. United States

9 Ct. Cust. 112 · Court of Customs and Patent Appeals · Apr 1, 1919

The basis of appraisement established by that act was foreign market value. … The act of March 2, 1833, repealed only such parts of previous acts as were inconsistent with' itself, establishing as a basis of appraisals home market value, but established no methods of appraisal.

Jordan v. United States

19 Ct. Cl. 108 · United States Court of Claims · Jan 21, 1884

the one involved in the present suit, we find an entire absence of words implying the vesting of discretionary power over the matter in any public officer or court, such as are found in another class of acts where it is clearly … The words “or so much thereof as may be uecessary,” common in appropriation acts, following and qualifying amounts appropriated, are omit *120 ted.

Cupler v. Commissioner

64 T.C. 946 · United States Tax Court · Aug 26, 1975

Clearly, such elements should not be included in determining the value of the machines themselves. … property had been “established to our satisfaction.”

Louisiana Pacific Corp. v. United States

35 Cont. Cas. Fed. 75,547 · United States Court of Claims · Aug 31, 1988

Section 2433.11 also specified that to qualify for an extension the contractor must have harvested at least fifty percent of the timber and constructed necessary roads to reach at least sixty percent of the remaining timber … Additional evidence introduced at trial established that extensions for pre-July 1971 contracts clearly were not automatic.

Madala v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 24, 2024

“Petitioner contacted numerous qualified experts in immunology in an exhaustive search, including Petitioner’s treating physicians,” but Petitioner was “unable to secure a qualified immunologist to write an expert report. … Goldstein opined that the mechanism of injury here “is unknown but clearly different from other accepted triggers of anti-GBM disease.” Pet. Ex. 45 at 2.

Freesen v. Commissioner

84 T.C. 920 · United States Tax Court · May 20, 1985

All joint venturers will be advised by the sponsoring joint venturer as to any bank accounts established. … All joint venturers will be advised by the sponsoring joint venturer as to any bank accounts established.

Impresa Construzioni Geom. Domenico Garufi v. United States

100 Fed. Cl. 750 · United States Court of Federal Claims · Sep 30, 2011

United States (Al Ghanim), 67 Fed.Cl. 494, 496 (2005) (stating that the applicant bears the burden of establishing that it is qualified for an award based on evidence of its net worth and size). … However, as the Federal Circuit clearly stated, the proper standard of review, “which is not limited to fraud or bad faith of the contracting officer,” was established prior to this case by the 1996 amendments to the Tucker

International Drilling & Energy Corp. v. Watkins

920 F.2d 14 · Temporary Emergency Court of Appeals · Sep 12, 1990

Standard of Judicial Review We begin our consideration of this appeal by setting out the standards clearly established for such a review. … In an allocation refund proceeding such as the one presently before us, an applicant wishing to qualify for restitution based on a claim of allocation violations is required to demonstrate to the OHA the existence of a supplier

Mandich v. United States

124 Fed. Cl. 19 · United States Court of Federal Claims · Nov 6, 2015

Taxpayers’ qualified investment for computing investment tax credit is the amount at risk set forth in paragraph #4. 6. … In the year at issue, the investment credit was equal to 10% of the qualified investment.13 Thus, plaintiffs assert that they were entitled to a credit of $10,000, which is 10% of their $100,000 qualified investment and amount

In Re John M. Saari and William C. Wiley

386 F.2d 909 · Court of Customs and Patent Appeals · Nov 24, 1967

skill in the art with Schroeder before him would be aware of what differences in deflection effects would be produced by a constant electric field on the one hand and a variable or increasing field on the other and would be qualified … Van Nostrand clearly discloses that a magnetic field may be used to focus a beam of ions.

United States v. American Whaling Co.

38 C.C.P.A. 164 · Court of Customs and Patent Appeals · Mar 30, 1951

D. 373, we said: It clearly appears that the foreign trade and the whale fishery, from a legal standpoint and otherwise, are. essentially different employments, and that the intention of Congress down through the years has … , but, on the contrary, established only her right to engage in the whale fishery. * * * Upon the record we do not think the Frango was engaged in or intended to engage in foreign trade.

VASQUEZ-MUNIZ

22 I. & N. Dec. 1415 · Board of Immigration Appeals · Jul 1, 2002

the broader ruling of the Immigration Judge on the question whether the phrase “described in” in section 101(a)(43) of the Act requires that a conviction be pursuant to one of the specified federal statutes in order to qualify … that “it [is not] necessary to address the . . . question whether the phrase ‘described in’ in section 101(a)(43) of the Act requires that a conviction be pursuant to one of the specified feder- al statutes in order to qualify

Jones v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 21, 2025

He was thinking more clearly now. Id. The assessment at this visit was idiopathic peripheral neuropathy. Pet. Ex. 11 at 6. … Preceding infections are less frequently reported in CIDP, but infections during the course of CIDP may clearly worsen symptoms . . . most CIDP patients improve after steroids, whereas GBS