Case law

Berenji v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 24, 2020

Both red cell and megakaryocyte/platelet findings are consistent with immune-mediated destruction of red cells and platelets and have been described in Evans syndrome. Id. … master’s August 30, 2019 decision, ECF No. 111; and 10 (4) The parties shall separately FILE any proposed redactions to this opinion, with the text to be redacted clearly

Kaczerowski v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 30, 2025

Jamieson’s reading, the chart “clearly shows that the Tdap vaccine did not increase the risk of GBS. … Tornatore was qualified to offer an opinion on a neurologic injury like GBS and its immune etiology.

Weaver-Bailey Contractors, Inc. v. United States

36 Cont. Cas. Fed. 75,801 · United States Court of Claims · Feb 9, 1990

This is because Weaver-Bailey paid a worker for the highest grade, or wage, for which he was qualified, even when that worker performed work in a lower grade. … Clearly the contractor could not complete the entire project by the end of the year, but through no fault of his own.

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.

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

LLOYD v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Oct 24, 2025

Bonthius’s opinion, C.L.’s TM onset and immunizations line up with medical professionals’ expectations of a vaccine induced immune response. Id. … C.L. clearly did not experience a fever or any other reaction in the days after the vaccinations that would warrant a doctor or hospital visit.

United States v. Richards

1 Ct. Cust. 537 · Court of Customs and Patent Appeals · Apr 24, 1911

The Government sought to establish that the term “ belting leather,” as used in the paragraph, was one of commercial designation, which referred to and included only a class of' leather different from'and excluding that of … Controverting the Government’s case, the importers introduced equally qualified witnesses who testified that the term "belting leather” as used in trade and commerce was not confined to belts for the transmission of power

Bice v. United States

61 Fed. Cl. 420 · United States Court of Federal Claims · Jul 29, 2004

As a result, the precise amount of carbon monoxide, if any, present in her blood at the time of her admission cannot be “objectively” established. … Clearly, this views the evidence proffered by Mr. Bice as something less than proper evidence, as “unfounded supposition.”

Kelham v. Commissioner

13 T.C. 984 · United States Tax Court · Dec 20, 1949

The petitioner here is seeking immunity from tax, that is, is seeking an exemption, a matter of legislative grace. … of *1007 an equivalent amount of profit subsequently earned," denied the immunity.

Woodruff v. United States

122 Fed. Cl. 761 · United States Court of Federal Claims · Aug 19, 2015

A definite offer and an unconditional acceptance must be established." Russell Corp. v. … Ct. 126 (2012) ("A plaintiff lacking privity of contract can nonetheless sue for damages under that contract if it qualifies as an intended third-party beneficiary."); Alpine Cntv.. Cal. v.

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.

Redlands Surgical Servs. v. Commissioner

113 T.C. 47 · United States Tax Court · Jul 19, 1999

Establish patient insurance billing procedures; K. … The precise contours of this doctrine are not clearly defined. The seminal case of Squire v.

Facilities Systems Engineering Corp. v. United States

38 Cont. Cas. Fed. 76,315 · United States Court of Claims · Apr 24, 1992

Plaintiff cannot rely on the mere fact of mailing the June 20, 1990, letter to establish that it was received by the CO. … If, then, the June 20,1990, letter was not a claim, the issue arises whether any other *768 letter in the record qualifies as a claim under the CDA. See Dawco, 930 F.2d at 878 .

Pijanowski v. United States

60 Fed. Cl. 628 · United States Court of Federal Claims · May 14, 2004

However, the “statutory scheme ... clearly establishes that he was a federal employee rather than an independent contractor.” Ezekiel v. Michel, 66 F.3d 894, 900 (7th Cir.1995); See also Carrillo v. … When Congress enacted section 7405, it “intended to give the VA authority to hire additional personnel on a fee-basis in order to obtain the services of qualified personnel without the constraints of the classification laws

Perrett v. Commissioner

74 T.C. 111 · United States Tax Court · Apr 24, 1980

Clearly, respondent is not merely sitting back and blindly relying on any presumption with respect to his determinations. … In the instant case, although petitioners presented most of the evidence to establish the prima facie factual framework for the deductions claimed, we are convinced that respondent has clearly established, by his own evidence

MIB, Inc. v. Commissioner

80 T.C. 438 · United States Tax Court · Feb 22, 1983

Petitioner’s rules provide that a member company may not use the reports as the basis for establishing an applicant’s insurability and must establish insurability by conducting its own independent investigations. … Because we hold for petitioner on the primary question of whether it qualifies under sec. 501(c)(6), we need not address this alternative argument.

North W. Life Assur. Co. of Can. v. Commissioner

107 T.C. 363 · United States Tax Court · Dec 12, 1996

Article vil of the Canadian Convention governs when and how much of the profits of a qualified Canadian enterprise is subject to U.S. Federal income tax. … Clearly many special problems of this kind may arise in individual cases but the general rule should always be that the profits attributed to a permanent establishment should be based on that establishment’s accounts insofar

Eaves-Brooks Costume Co. v. United States

12 Ct. Int'l Trade 996 · United States Court of International Trade · Oct 25, 1988

Headnote 1 to Schedule 8, Part 4, TSUS, provides that to qualify for duty-free entry under Part 4 (which includes Item 851.30), the imported article must be "exclusively for the use of the institution involved, and not for … But this overlooks the ongoing evolution and etymological development of the language — and the modification of the regalia provisions since 1930. 4 The opera costumes which are under discussion seem clearly to fall within

Davies Precision Machining, Inc. v. United States

35 Fed. Cl. 651 · United States Court of Federal Claims · May 21, 1996

For decades, the Supreme Court has interpreted the Tucker Act as having *656 provided a waiver of sovereign immunity in claims founded upon any express or implied contract with the United States. United States v. … The only procurement that qualifies for the certification requirement is procurement No. -2046, in total amount of $55,160. Plaintiff has satisfied this requirement.

Yarnell Ice Cream, LLC

Trademark Trial and Appeal Board · Jul 9, 2019

This record, in contrast, amply establishes that the word “scoop” is merely descriptive of the goods. … 45 of the Trademark Act, we find on this record that neither the live mascot nor his cartoon counterpart so qualify.