Case law

Tate & Lyle, Inc. v. Commissioner

103 T.C. 656 · United States Tax Court · Nov 15, 1994

Since no citizen enjoys immunity from that burden, its retroactive imposition does not necessarily infringe due process. . . .” [United States v. Carlton, 512 U.S. at_, 114 S. Ct. at 2023 (quoting Welch v. … Clearly, that could not occur under the language and intent of sec. 267.

Richmond Hosiery Mills v. The United States

305 F.2d 840 · United States Court of Claims · Jul 18, 1962

The Supreme Court explained more fully its definition of accruability as established in United States v. … Clearly there was a contest as to the assessed deficiency. We are of the opinion that this controversy extended to the whole of the assessment for which liability was not recognized or admitted.

Werbelovsky v. Commissioner

9 T.C. 689 · United States Tax Court · Oct 15, 1947

Persons liable for return. — The Internal Revenue Code provides that the duly qualified executor or administrator shall file the return. * * * If, in any ease, the ejecutor is unable to make a complete return as to amy part … C. 1175, 1186 , “Moreover, the whole question is colored by the protracted delay in filing the return. * * * All of these circumstances combine to show clearly a lack of reasonable cause for failure to file, if not willful

Bushnell International, Inc. v. United States

477 F.2d 1402 · Court of Customs and Patent Appeals · Jun 7, 1973

Your charges and the maker’s ■charges are to be shown on your invoices to us and collection made under our Better of Credit established in your favor. Air. … The case is clearly distinguished from B & W Wholesale Co. v.

Biehl v. Comm'r

118 T.C. 467 · United States Tax Court · May 30, 2002

Biehl’s attorney was clearly attributable to Mr. Biehl’s trade or business of being an employee and is deductible under section 162(a). See McKay v. Commissioner, 102 T.C. 465 (1994); Alexander v. Commissioner, T.C. … Biehl and NCMI when the attorneys fee was incurred and paid, petitioners insist that the settlement agreement and the shareholders agreement establish an “arrangement” pursuant to which NCMI reimbursed Mr.

Prowest Diversified, Inc. v. United States

42 Cont. Cas. Fed. 77,293 · United States Court of Federal Claims · May 13, 1998

Defendant, however, also questions whether plaintiff established its counsel’s usual billing rate and the nature of its fee agreement. See Naporano, 825 F.2d at 404. … In Pierce , the Court stated that: [T]he exception for “limited availability of qualified attorneys for the proceedings involved” must refer to attorneys “qualified for the proceedings” in some specialized sense, rather than

Huntington v. Commissioner

36 B.T.A. 698 · United States Board of Tax Appeals · Oct 22, 1937

Each value determined by us is directly supported by comparable sales, corroborative expert opinions and the clearly established facts of record. … Each value so determined by us is directly supported by comparable sales, corroborative expert opinions, and clearly established facts of record.

United States v. Hugo Stinnes Steel & Metals Co.

599 F.2d 1037 · Court of Customs and Patent Appeals · Jun 7, 1979

As the lower court said: The evidence appears to clearly establish that at the time the steel was exported from Japan on July 17, 1971, the plaintiff not only had the intention to transship the same to the United States, … The Customs Court clearly considered carefully each of the Government’s arguments regarding contingency of diversion and found them wanting.

Ritchey Flying Service, Inc. v. United States

145 F. Supp. 752 · United States Court of Claims · Nov 7, 1956

Any communication from or action by a claimant or his duly authorized representative which clearly indicates an intent to apply for benefits under this title may be considered an informal application thereunder if promptly … established.

Caves v. Secretary of Department of Health & Human Services

100 Fed. Cl. 119 · United States Court of Federal Claims · Jun 24, 2011

of the Federal Rules of Evidence (FREs), which provides that: If scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness qualified … See Munn, 970 F.2d at 873 (“Congress clearly determined that the Federal Rules of Evidence shall not be applied in vaccine-injury proceedings before a special master.”).

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.

Suwannee River Finance, Inc. v. United States

7 Cl. Ct. 556 · United States Court of Claims · Mar 26, 1985

This language clearly allows for the possibility that the Board might deny such participation in some cases. … Essential changes, once so qualified, are entitled to subsidy. No essential changes are in issue here. .

Oneal v. Commissioner

84 T.C. 1235 · United States Tax Court · Jun 4, 1985

That the note may in fact be paid at some later date is not sufficient to establish the existence of such a requirement. … Our holding and logic in Wing, Maddrix, and Vastola are squarely on point and clearly apply to the instant case.

Ravi v. United States

United States Court of Federal Claims · Mar 25, 2022

The plaintiff bears the burden of establishing subject matter jurisdiction, and must do so by a preponderance of the evidence. Id. … Cl. at 128 (citing cases), unless those agreements “clearly and unmistakably subject[] the government to monetary liability for any breach,” Aluminum Shapes, LLC v. United States, 139 Fed.

May Co. v. United States

12 Ct. Cust. 266 · Court of Customs and Patent Appeals · Jun 9, 1924

These decisions follow tbe general rule that laws are not to be given a retroactive effect unless they expressly so provide, and without discussing them, separately we think- it is sufficient to say that they establish the … Clearly, with respect to the class of merchandise now under consideration, that time was when entry for consumption 'was made and delivery permits issued. —Marriott v. Brune ( 9 How. 50 U. S. 619), Fabbri v.

Lockhart Creamery v. Commissioner

17 T.C. 1123 · United States Tax Court · Jan 8, 1952

The facts presented by petitioner established that the business of the milk plant showed a steady growth during the 24 months, and they further established that the earnings of petitioner did not reach by the end of the base … The Internal Revenue Code does not define “committed,” 1 but the respondent has set forth in some detail the “course of action” necessary to qualify as a commitment.

Daimler Chrysler Corporation v. Keith Maydak

Trademark Trial and Appeal Board · Apr 4, 2008

This qualifies as a signature under the Rule. See also PPG Industries, Inc. v. … Clearly, the claim adjudicated in the court case under the ACPA is not the same claim as the one presented in this opposition proceeding, i.e., priority of use and likelihood of confusion.

International Air Response, Inc. v. United States

80 Fed. Cl. 460 · United States Court of Federal Claims · Feb 15, 2008

Trial established that plaintiff was a bona fide purchaser for value qualifying for the protection of 40 U.S.C. § 544 . … Although the appendices accompanying its EAJA application are listed chronologically and denote clearly which attorneys’ fees were incurred before April 7, 2003, they do not denote which expenses were incurred before that

Simons Brick Co. v. Commissioner

14 B.T.A. 878 · United States Board of Tax Appeals · Dec 21, 1928

It was, therefore, necessary for the petitioner to establish the total cost of its assets unreduced by depreciation. … The testimony of this witness who qualified as an expert clearly indicated that the value of $725 an acre which the Commissioner used in arriving at the unit value per ton was liberal as to each and every property involved

Braun v. Secretary of Health and Human Services

United States Court of Federal Claims · May 25, 2018

James, Immunization as a Model for Systemic Lupus Erythematosus, 29 Seminars in Arthritis and Rheumatism 140 (1999) [Pet. … He suggested that a dermatologist would be better qualified to view the rash and rule out alternative etiologies. Dr. Brawer has not responded to this point. Dr.