Case law

Dean & Sheek Co. v. United States

28 Cust. Ct. 186 · United States Customs Court · Apr 29, 1952

.; tbat they are spooling machines “used for winding sewing thread on small wooden spools both for use in industry and in the home,” although this quoted statement was qualified in his later testimony, as will appear infra … So far as we are informed, the decision in the Snedeker case as to spooling machines of the type here in controversy, which was promulgated in 1933, has been the established law since that time, and we see no reason for departing

Cgi Federal Inc. v. United States

118 Fed. Cl. 337 · United States Court of Federal Claims · Aug 22, 2014

The plaintiff in Rex clearly lacked standing as it was neither an actual nor a prospective bidder. … In arguing that CGI does not qualify as a prospective bidder because it could have submitted a quote but chose not to, Defendant would have this Court discredit Mr.

Sierra Vista Hospital, Inc. v. United States

687 F.2d 422 · United States Court of Claims · Sep 8, 1982

Part A is designed to provide basic protection against the cost of hospital and post-hospital services for qualifying individuals age 65 and over by providing for government payment (after a deductible) of the "reasonable … These regulations do clearly establish that a return on equity capital is only allowed on that portion of equity capital related to patient care.

Bank One Corp. v. Comm'r

120 T.C. 174 · United States Tax Court · May 2, 2003

O’Brien was qualified by the Court as an expert in accounting. … The caselaw does, however, establish the converse of respondent’s proposition; i.e., the Commissioner lacks the discretion to change a taxpayer’s method of accounting if the taxpayer establishes that the method clearly reflects

ANAHEIM GARDENS v. United States

United States Court of Federal Claims · Sep 5, 2025

Riddiough clearly explained his methodology and the inputs he used to determine the economic losses for each of the FWPs’ properties. Dr. … As convincingly established at trial, she is a highly qualified expert in the field of appraisals. (See Trial Tr. vol. 10, Konikoff, 1956:4–1958:5, 1963:12–1964:20, 1977:20–1978:5, Jan. 23, 2023, ECF No. 672).

Palmyra Pacific Seafoods, L.L.C. v. United States

80 Fed. Cl. 228 · United States Court of Federal Claims · Jan 22, 2008

Plaintiffs contend that the licenses are private, exclusive, transferrable contract rights that qualify as property interests protected by the Fifth Amendment. … Contrary to the implications of plaintiffs’ argument, exercise of governmental power pursuant to national security concerns or those of foreign policy does not immunize those governmental actions from judicial review.

Catherine Roberson v. Eric K. Shinseki

22 Vet. App. 358 · United States Court of Appeals for Veterans Claims · Feb 4, 2009

Although these conditions are medical symptoms readily observable by a layperson, the appellant is not qualified to testify as to the etiological significance of these symptoms. See Barr, supra. … It is well established that the Board need not discuss all of the evidence of record so long as it addresses the relevant evidence. See Dela Cruz v.

McCormick v. Plumstead

94 F.2d 999 · Court of Customs and Patent Appeals · Feb 28, 1938

This being true, and appellee’s patent having issued before appellants’ application was filed, it was clearly incumbent upon appellants to establish priority of invention beyond a reasonable doubt. White v. … All of the parties hereto seem to have been highly qualified in the general art of pulp and paper making.

Constitutional Limitations on Federal Government Participation in Binding Arbitration

Department of Justice Office of Legal Counsel · Sep 7, 1995

Moreover, only Congress m ay waive sovereign immunity; the executive may not waive this immunity, such as through consenting to binding arbitration. See United States v. Shaw, 309 U.S. 495, 501 (1940). … The independent counsel thus clearly occupies a position of employment within the federal govern­ ment.

Robert C. Switzer and Richard A. Ward v. Loy W. Sockman and Elliot W. Brady

333 F.2d 935 · Court of Customs and Patent Appeals · Jul 16, 1964

construing section 135 of the 1952 Patent Act, and without regard to the construction with parallel statutes, or even generally accepted and established practice. … Moreover, we think this is clearly a case where the matter of legislative intent cannot be ignored. In Peter Pan Fabrics, Inc. v.

McCloskey ex rel. United States Fidelity & Guaranty Co. v. United States

66 Ct. Cl. 105 · United States Court of Claims · Jun 18, 1928

The evidence on this point is quite voluminous, but the preponderance is clearly in favor of the plaintiff. … It is urged on behalf of defendant that parol evidence to establish a contract or understanding with reference to time when the site was to be cleared is inadmissible.

Thorrez v. Commissioner

31 T.C. 655 · United States Tax Court · Dec 31, 1958

See sec. 1003(b) (3), 1939 Code, and Eegs. 108, see. 86.11. 1 If the gifts are to qualify as transfers of present interests, each beneficiary “must have the right presently to use, possess or enjoy the property,” in addition … Each trust instrument also provided that the beneficiary, or his parent, or duly qualified guardian, could demand at any time all or any part of the principal and aecwrmlated income.

Slotnick v. United States

8 Cl. Ct. 784 · United States Court of Claims · Sep 30, 1985

Cleland, 590 F.2d 627 (6th Cir.1978), the result has uniformly been established that § 211(a) expressly restricts the jurisdiction of the federal courts by precluding review of VA benefit determinations. … Under either accrual method, therefore, the six-year statute had clearly run.

Ignaz Strauss & Co. v. United States

189 F. Supp. 259 · United States Customs Court · Nov 18, 1960

The meaning of the tariff language relating to similitude of use was established many years ago in the case of Murphy v. … The word “most,” as used in paragraph 1559(a), is an adverb qualifying the verb “resembles.” It does not qualify the noun “use.”

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.

Whistleblower 21276-13W v. Comm'r

147 T.C. 121 · United States Tax Court · Aug 3, 2016

By using the word “including”, Congress clearly intended the list of items deemed to be collected proceeds to be nonexhaustive. … - 29 - IV.B., section 7623(b)(1) establishes the manner in which the Secretary calculates the award to be made to a whistleblower who qualifies for the mandatory award program.

Black v. Commissioner

53 T.C.M. 679 · United States Tax Court · Apr 28, 1987

He also falsely represented that he did not initiate any of the kickback schemes or negotiate *215 or establish the amounts of the kickback payments. … Clearly, petitioner was not immunized from any civil matter arising out of the same incidents.

Bujol v. Commissioner

53 T.C.M. 762 · United States Tax Court · May 5, 1987

While an exact definition of "abode" depends upon the context in which the word is used, it clearly does not mean one's principal place of business. … We hold that Bujol failed to establish a "tax home" in the U.A.E. and is ineligible for the foreign earned income exclusion.

Sandvik AB v. United States

721 F. Supp. 1322 · United States Court of International Trade · Sep 14, 1989

Any supposition by plaintiffs that the ITA used the class or kind designation instead of the like product is clearly mistaken. … Plaintiffs also failed to establish that the discount was a function of the quantities sold.

United States Rubber Co. v. Commissioner

29 T.C. 1268 · United States Tax Court · Mar 31, 1958

Those subsidiaries qualified as component companies under section 740 of the 1939 Code, and the petitioner availed itself of supplement A (sections 740-744) of part II of subchapter E of chapter 2 of the Code for the purpose … Section 722 (a) provides in any case in which the taxpayer establishes that the tax computed under sub-chapter E of chapter 2, I. R.