Case law

Bayou Verret Land Co. v. Commissioner

52 T.C. 971 · United States Tax Court · Sep 23, 1969

Quite clearly this provision covers petitioner’s expenditures for directors’ fees. Waldheim & Co., 25 T.C. 594 (1955). … Eespondent concedes that interest expense may qualify as a section 162 deduction, see McNutt-Boyce Co., supra, but contends that petitioner’s interest payments to Wainer do not so qualify.

Multimedia Environmental Compliance Group Jv v. United States

United States Court of Federal Claims · Sep 18, 2025

Under the program, “[a] protégé and mentor may joint venture as a small business for any government prime contract 2 . . . provided the protégé qualifies as small for the … Thus, Acacia7 contended that “the [JVA] does not qualify for SBA’s exception for affiliation between joint venturers.” AR 5615. On January 22, 2025, OHA reversed the Area Office’s size determination.

Dale R. Shipley v. Eric K. Shinseki

24 Vet. App. 458 · United States Court of Appeals for Veterans Claims · Jun 30, 2011

The regulation also provides a nonexhaustive list of qualifying records, including “[s]ervice records that are related to a claimed in-service event, injury, or disease, regardless of whether such records mention the veteran … ,] which established a credible stressor.” R. at 70.

W. K. Co. v. Commissioner

56 T.C. 434 · United States Tax Court · May 27, 1971

Actions of the city council and section 28-22 of the 1963 ordinance 6 clearly show that the public convenience would be best served by maintaining or issuing the number of licenses authorized. … Any reduction in the number of licenses would not bo at the whim of the city council as petitioner suggests but rather, in our opinion, would have to follow established procedures for the taking of property, i.e., due process

Gossage v. United States

91 Fed. Cl. 101 · United States Court of Federal Claims · Jan 14, 2010

A plaintiff also must establish a deficiency with “cogent and clearly convincing evidence,” overcoming the strong presumption that the Government discharged its duties “correctly, lawfully, and in good faith.” … When the ABCMR “fails to correct an injustice clearly presented in the record before it, it is acting in violation of its mandate.” Id.

Carda v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 11, 2018

Mar. 12, 2010) (petitioner’s expert far less qualified to offer opinion on general causation issues pertaining to autism than specific issues pertaining to the petitioner’s actual medical history, given the nature of the … But such ends-based reasoning relies too heavily on the temporal relationship between G.J.C.’s vaccinations and his later intussusception, and is clearly rejected by relevant case law. See, e.g., U.S. Steel Group v.

Santa Barbara Club v. Commissioner

68 T.C. 200 · United States Tax Court · May 23, 1977

In summary, an examination of the legislative history surrounding the 1969 and 1976 amendments reveals clearly that Congress understood that social clubs were engaging in nonexempt activities to a substantial extent, and … They establish a limit of 15 percent on gross receipts derived from the use of facilities or services by nonmembers and a limit of 35 percent on the total amount of receipts from nonmembers.

St. Louis-San Francisco Railway Co. v. United States

470 F.2d 523 · United States Court of Claims · Dec 12, 1972

'Since it is undisputed that the taxpayer’s EE&B property is of the “character subject to the allowance for depreciation under section 167,” the basis of such property is qualified for reduction under section 1017. … After a careful reading of the Senate Keport, we cannot agree with defendant’s contention that Congress clearly intended that the proposed regulation would apply only to ratably depreciable property.

Ashley Furniture Industries, Inc. v. United States

818 F. Supp. 2d 1355 · United States Court of International Trade · Jan 31, 2012

Determining that Ashley did not qualify for CDSOA benefits, ITC declined to designate Ashley an ADP with respect to this order for Fiscal Years 2007 through 2010. … We conclude, however, that Ashley does not qualify for permanent equitable relief.

W. G. Cornell Company of Washington, D. C., Inc. v. The United States

376 F.2d 299 · United States Court of Claims · Apr 14, 1967

The act immunizes from judicial correction the ultimate administrative determination of *308 such a factual dispute, unless the decision therein is “fraudulent or capricious or arbitrary or so grossly erroneous as necessarily … While the record does not clearly show the fact, it may be reasonably assumed that the contract contained the standard “disputes” clause. 4 .

Crosley v. Commissioner

47 T.C. 310 · United States Tax Court · Dec 16, 1966

Here, the evidence before us clearly establishes that Crosley had divested himself completely of all of such incidents many years before. … Regardless of who has the burden of proof, the record clearly establishes that Crosley had no such power with respect to any of the policies here involved. Respondent relies upon Seward’s Estate, supra, and Goldstone v.

Mulholland v. United States

16 Cl. Ct. 252 · United States Court of Claims · Jan 30, 1989

FACTS The court finds the following operative facts to be undisputed and established by the parties. … However, the law in this area is not clearly developed.

Novarro v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 28, 2016

Bond are qualified experts on life care issues with considerable Vaccine Program experience. … And both sides presented qualified and credible experts.

McDonald v. Commissioner

33 T.C. 540 · United States Tax Court · Dec 21, 1959

All applications for pensions must be accompanied by a medical certificate signed by tbe Police or Fire Surgeons, wbicb shall clearly and fully disclose tbe nature and extent of tbe sickness or disability, and wbetber sucb … His was the burden to establish the exclusion.

Birdbear v. United States

United States Court of Federal Claims · Sep 16, 2022

But the regulations clearly contemplate that inaction by the United States in the face of the theft of Plaintiffs’ mineral resources is not an option. … Because the statutes and regulations “clearly g[a]ve the Federal Government full responsibility to manage Indian resources and land for the benefit of the Indians,” the Court held, they “establish a fiduciary relationship

General Conference of Free Church v. Commissioner

71 T.C. 920 · United States Tax Court · Feb 28, 1979

Held , on the facts established by the administrative record and assumed to be true, petitioner was not organized and operated exclusively for religious purposes and thus is not qualified for exemption from taxation pursuant … The statement should clearly identify all sources of receipts and the purposes for which all expenditures were made.

Parks v. Commissioner

94 T.C. 654 · United States Tax Court · Apr 24, 1990

It is well established that when a taxpayer’s method of accounting does not clearly reflect income, respondent may recompute such income. Sec. 446(b); Holland v. United States, 348 U.S. 121, 130-132 (1954). … Under the circumstances of this case, the fact that respondent could not identify a specific taxable source does not immunize petitioner from liability for the tax on such unreported income.

Kentucky Bridge & Dam, Inc. v. United States

42 Cont. Cas. Fed. 77,404 · United States Court of Federal Claims · Nov 18, 1998

United States, 32 Fed.Cl. at 695 . *516 The burden of establishing jurisdiction is on the plaintiff. McNutt v. … However, this is clearly not so. For instance, an REA is anything but a “routine request for payment.”

Bio-Medical Applications of Aquadilla, Inc. v. United States

119 Fed. Cl. 546 · United States Court of Federal Claims · Dec 19, 2014

(citing 28 U.S.C. § 1491(a)(1)). 3  The Tucker Act concurrently “waives the Government’s sovereign immunity for those actions.” Id. … Although Wesleyan did not sign the purchase orders, it performed, which clearly signals acceptance.

Lansburgh v. Commissioner

35 B.T.A. 928 · United States Board of Tax Appeals · Apr 23, 1937

His will was admitted to probate October 2,1933; the executor named did not qualify; Eleanor Lansburgh qualified as administratrix with the will annexed, and letters testamentary were issued to her. … The fact of sales, in itself, and without regard to the circumstances under which the sales were made, does not conclusively establish either statutory fair market price or value.