Case law

Bales v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 14, 2020

Respondent denies that the aforementioned immunization caused petitioner’s injury. Stipulation at ¶ 6. Nevertheless, the parties have agreed to settle the case. … Bales Reversionary trust, to establish a grantor reversionary trust for the benefit of Jeffrey A.

Snitzer v. Etzel

531 F.2d 1062 · Court of Customs and Patent Appeals · Apr 8, 1976

However, in fabricating solid lasers, fluorescence alone is not enough to qualify a material as laser-active, since other properties, such as specific higher energy levels and the deviation of the fluorescence from the laser … First, one copying a claim from a patent for the purpose of instituting interference proceedings must show that his application clearly supports the count.

Husteel Co. v. United States

77 F. Supp. 3d 1286 · United States Court of International Trade · Jun 23, 2015

Alloy Piping, therefore, does not establish a principle under which Husteel qualifies for a remedy on its ministerial error claim. Husteel’s reliance on Borlem is also misplaced. … or review, Congress established an exception to the general principle of finality.

Kansas City S. Indus. v. Commissioner

98 T.C. 242 · United States Tax Court · Mar 5, 1992

Glenshaw Glass Co., 348 U.S. 426, 431 (1955), which broadened the definition of income to include all “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” … Respondent also asserts that petitioner failed to meet its burden of proof under Rule 142(a) because there is no evidence properly before the Court that establishes that petitioner's computer software was tangible personal

Wassenaar v. Commissioner

72 T.C. 1195 · United States Tax Court · Sep 26, 1979

deduction for his expenses at NYU by section 1.162-5(b)(3), Income Tax Regs., which provides that educational expenses are not deductible if the education “is part of a program of study being pursued by him which will lead to qualifying … The petitioner’s expenditures at NYU clearly constitute “special courses” and are nondeductible pursuant to section 1.212-l(f), Income Tax Regs., as well. 2 Accordingly, we hold that the petitioner’s educational expenses

Andrew v. Allison v. The United States

301 F.2d 670 · United States Court of Claims · Jun 6, 1962

Plaintiff’» orders included temporary active duty for qualifying physical examination, and, upon a finding that he was physically qualified, a period of temporary active duty under instruction at the Naval School of Justice … This clearly was not the intent of Congress when it passed the Armed Forces Reserve Act of 1952, supra.

Hodge v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 11, 2016

Hodge has established that equitable tolling is appropriate. … However, it is far from clear that for purposes of qualifying for equitable tolling, diligence in seeking medical attention qualifies as diligence in pursuing legal remedies.

Superior Merchandise Co. v. United States

54 Cust. Ct. 781 · United States Customs Court · Mar 30, 1965

It clearly appeared that the merchandise was not offered to all purchasers at less than the list prices, and the list prices were held to represent dutiable value. … The term “all purchasers” is not without limitation but is qualified by the phrase “in the ordinary course of trade.” United States v. Nelson Bead Co., 42 CCPA 175, C.A.D. 590.

Coffin v. Commissioner

12 B.T.A. 702 · United States Board of Tax Appeals · Jun 19, 1928

As cases arise, lying between the two extremes, it becomes necessary to draw the line which separates those activities having some relation to government, which are nevertheless subject to taxation, from those which are immune … We do not wish to be understood as accepting such assumption as an established rule. Pawhuska v. Pawhuska Oil and Gas, 250 U. S. 394 .

Travenol Laboratories, Inc. v. United States

813 F. Supp. 840 · United States Court of International Trade · Feb 3, 1993

Moreover, the court finds that the goods at bar clearly are for an electro-medical apparatus. … It is, therefore, necessary to establish a healing and curative purpose of a particular medical procedure in order to qualify it as therapeutic.

Valley Park Ranch, LLC, Reed Oppenheimer, Tax Matters Partner

United States Tax Court · Mar 28, 2024

Respective portions shall be determined by a Qualified Appraisal meeting standards as established by the United States Department of the Treasury. II. … But a decision that is clearly erroneous contains its own basis for departure. Id.

Navajo Nation v. United States

46 Fed. Cl. 217 · United States Court of Federal Claims · Feb 4, 2000

Were this a court of equitable jurisdiction considering a private trust, plaintiffs might easily qualify for remedies typically afforded wronged beneficiaries. … By contrast, the “control” test has no such qualifiers. See Brown, 86 F.3d at 1560-61 .

PharmaCann LLC

Trademark Trial and Appeal Board · Jun 16, 2017

Midland Fumigant, Inc., 205 F.3d 1219, 53 USPQ2d 1929, 1932 (10th Cir. 2000) (lawful use in commerce is required to establish trademark rights); CreAgri, Inc. v. … To be clear, § 542 does not provide immunity from prosecution for federal marijuana offenses.

Alston-Bullock v. United States

122 Fed. Cl. 38 · United States Court of Federal Claims · Jun 22, 2015

It is well established that “ ‘subject-matter jurisdiction, because it involves a court’s power to hear a ease, can never be forfeited or waived.’ ” (Arbaugh v. … Bullock’s income level might qualify him for in forma pauperis relief, as discussed above, his complaint is being dismissed for lack of jurisdiction. For the foregoing reasons, the plaintiffs complaint is DISMISSED.

No. 339-65

388 F.2d 998 · United States Court of Claims · Apr 14, 1967

Supreme Court in the Metlakatla case as quoted above, "This statute [Public Law 280] expressly protects against state invasion all uses of Indian property authorized by federal treaty, agreement, statute, or regulation, * *," clearly … recognizes and establishes the right of the Menominees to hunt and fish and trap on their reservation free from interference by the game laws of the State of Wisconsin.

ConocoPhillips v. United States

73 Fed. Cl. 46 · United States Court of Federal Claims · Sep 12, 2006

The PMM, described by the Federal Circuit as a “market publication” compiling “the monthly average sales figures” reported by refiners, id. at 1341 , certainly qualifies as such a source. … Clearly, it knew or should have known that the EPA clause was suspect. Again, this conduct is far more egregious than that which occurred in either Beta Systems, Inc. or Chris Berg[,Inc.]. Id.

Inter Maritime Fwdg. Co. v. United States

59 Cust. Ct. 412 · United States Customs Court · Oct 30, 1967

However, this lack is more than compensated for by other compelling evidence by qualified witnesses. … When, as here, the purpose of an insecticide hand duster is clearly indicated by the construction and nature of the article itself, by a printed instruction sheet in evidence which is generally distributed with the device

Gulf Group, Inc. v. United States

56 Fed. Cl. 391 · United States Court of Federal Claims · Jan 14, 2003

First, the Solicitation clearly placed Gulf on notice that the requested proposals related to an ID/IQ task order contract that covered disposal area management. … Thus, for example, the Corps found that Gulf was a “qualified contractor” which had considerable construction experience, including familiarity with earth construction and the use of heavy equipment.

Peoples v. United States

101 Fed. Cl. 245 · United States Court of Federal Claims · Oct 27, 2011

He is not physically qualified for (NPQ) for service in the Naval Reserve. … Thus, “when a correction board fails to correct an injustice clearly presented in the record before it, it is acting in violation of its mandate.” Yee v.

McGucken v. United States

197 Ct. Cl. 965 · United States Court of Claims · Mar 17, 1972

The converse would of course follow — if such camiot be established the plaintiff is not so entitled and the case should be dismissed. 7. The plaintiff has been given full opportunity to present his proofs. … A non-attorney would neither be qualified nor permitted to occupy the position of attorney-advisor (real property) with the Corps of Engineers. 21.