Case law

Yoc Heating Corp. v. Commissioner

61 T.C. 168 · United States Tax Court · Nov 7, 1973

Our path to decision is framed within two cardinal principles, which apply in the reorganization area and which are so well established as not to require supporting citations. … Commissioner, fn. 16 supra, involved the question whether a particular payment was deductible or required to be capitalized and is clearly distinguishable.

Jacunski v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 15, 2014

HHS, 704 F.3d at 1537 (“The Loving test combines the first three Whitecotton factors, which establish significant aggravation, with the Althen factors, which establish causation.”) … However, clearly Petitioner’s condition got progressively worse during 2007.

Roy H. Park Broadcasting, Inc. v. Commissioner

56 T.C. 784 · United States Tax Court · Jul 19, 1971

Thus, a qualified transferee of a television station can reasonably expect to secure FCC approval. … There is little doubt, however, that an established relationship between advertisers and station is of value to a station.

SMALL

23 I. & N. Dec. 448 · Board of Immigration Appeals · Jul 1, 2002

Further, the issue does not involve a provision borrowed and cross- referenced from federal criminal law, where I believe we clearly owe deference to judicial rulings. … Interim Decision #3476 It is well settled that “[w]here Congress uses terms that have accumulated settled meaning . . . a court must infer, unless the statute otherwise dictates, that Congress means to incorporate the established

Carson v. Commissioner

71 T.C. 252 · United States Tax Court · Nov 22, 1978

During the calendar year 1967, petitioner established a Wyandotte County Campaign Fund at Guaranty State Bank, Kansas City, Kans., to which he transferred $ 83,654. … organization, also would qualify under the majority opinion in the instant case as not being a gift.

Modern Home Life Ins. Co. v. Commissioner

54 T.C. 935 · United States Tax Court · May 7, 1970

Respondent further argues that by claiming a deduction for the reserves the petitioner attempted to establish a reserve for future losses and that there is *155 no Code provision which permits such a reserve to be established … It clearly appears, therefore, that the petitioner's estimates were not "in excess of the actual liability" and that the deduction could not be disallowed on that account.

Hosiden Corp. v. United States

810 F. Supp. 322 · United States Court of International Trade · Dec 29, 1992

Title 19 of the United States Code, Section 1673 (1988) establishes distinct roles for Commerce and the Commission. … Clearly, in the action before the court the issue was not identical in both proceedings.

Evensen v. United States

654 F.2d 68 · United States Court of Claims · Jul 1, 1981

If the current policy had been in effect and followed in November 1977, it would clearly have prevented the procedures challenged in this action. … But in this case it clearly did not take that course, and properly so.

Advanced Systems Development, Inc. v. United States

72 Fed. Cl. 25 · United States Court of Federal Claims · Jul 21, 2006

The Government brief, however, clearly relied on the documents on the question of merits. … The July 5 supplemental findings for the first time establish a dollar figure for the purported economic advantages of the consolidated contract.

in Winstar-Related Cases v. United States

37 Fed. Cl. 174 · United States Court of Federal Claims · Jan 7, 1997

FIRREA also defined “qualifying supervisory goodwill” as supervisory goodwill existing on April 12, 1989, amortized on a straightline basis over the shorter of 20 years, or the remaining period for amortization in effect … This six-year statute of limitations is “a condition of the government’s waiver of sovereign immunity and, as such, must be strictly construed.” Hopland Band of Porno Indians v.

Brodersen v. Commissioner

57 T.C. 412 · United States Tax Court · Dec 20, 1971

For example it has been said: “It is well established that premiums paid by a former husband on a policy of insurance which merely provides security for continued alimony or support payments to his divorced wife in the event … Finally, we note that the reference to term insurance is clearly dictum and we respectfully decline to follow it for reasons heretofore set forth.

Feld v. United States

185 Ct. Cl. 754 · United States Court of Claims · Nov 15, 1968

As is clearly established by the testimony of Mr. … It is also clearly established that the other three documents (defendant’s exhibits 12,14, and 15, all typewritten in 1965) were prepared on the same typewriter, but a different typewriter from that mentioned in the first

Afghan American Army Services Corp. v. United States

90 Fed. Cl. 341 · United States Court of Federal Claims · Nov 4, 2009

Vehicle operators had to be trained, qualified and properly licensed. AR Tab 1 at 57. … (c) Provide all trucks and equipment ...; (d) Recruit and vet a qualified work force ...; (e) Provide a qualified operational staff, ..., to in-elude mobilization of key personnel and badging for all employees.”

Exum v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 25, 2024

In his opinion, Petitioner’s immune self-tolerance was broken due to T-cell cross reaction, resulting from the suppression of bystander immune cells by the measles virus, allowing the immune system to attack self antigens … He specified that the innate immune response is suppressed, leading the adaptive immune response to compensate. Id. at 113.

Estate of Lammerts v. Commissioner

54 T.C. 420 · United States Tax Court · Mar 10, 1970

The taxpayer and a pharmacist named Lettman, who was then in his employ, entered into a contract to establish a new drugstore corporation (D) in a prospective shopping plaza. … Such a liquidation reincorporation transaction does not qualify for section 331 treatment. * * * [ 366 F. 2d 882, 883 .]

Prabel v. Commissioner

91 T.C. 1101 · United States Tax Court · Dec 29, 1988

clearly reflect income. … Respondent contends that the material facts relating to Quincy Associates’ failure to clearly reflect its income are not disputed and that those facts establish that Quincy Associates’ use of the Rule-of-78’s method of accruing

Ford Motor Co. v. United States

435 F. Supp. 2d 1324 · United States Court of International Trade · Jun 21, 2006

agency may not waive the U.S. government’s sovereign immunity by consenting to be sued. Such consent may only come from an unequivocal expression of Congress. See Irwin v. … an obviously inapposite context, the Court supposes they were doing their best to document a unique transaction.16 Whatever its underlying impetus was, the notation clearly

ANAHEIM GARDENS v. United States

United States Court of Federal Claims · Jan 24, 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).

McDonald v. United States

507 F.2d 1271 · United States Court of Claims · Dec 18, 1974

This discretion to review the factual basis of a conviction is limited, however, by MCM, paragraph 86b (1) (c) to competent evidence established at trial as follows: b. … XXVII) established beyond a reasonable doubt each element found guilty (ch.

Park Place, Inc. v. Commissioner

57 T.C. 767 · United States Tax Court · Mar 14, 1972

The risk of loss due to sudden damage to the apartment building is clearly on the tenant-stockholders. … establishes a period ending 8y2 months after the close of the cooperative’s calendar year.