Case law

Alaska American Lumber Co. v. United States

37 Cont. Cas. Fed. 76,286 · United States Court of Claims · Mar 16, 1992

When Purchaser requests Contract Term Adjustment under B8.21, completion dates shall be adjusted by number of days which qualify for such adjustment, provided such qualifying days occur before Specified Road construction … completion date established above.

Eli Lilly & Co. v. United States

372 F.2d 990 · United States Court of Claims · Feb 17, 1967

in tax avoidance and does not clearly reflect the incomes of the related organizations. … There is no doubt that the record here clearly establishes the existence of sound and well-considered business reasons for the pricing policies adopted.

Mattel, Inc. v. United States

65 Cust. Ct. 616 · United States Customs Court · Dec 18, 1970

An additional consideration of importance is that item 790.70, the provision for wigs, is clearly an eo nomine provision. … For one thing, ■the importations here in question come clearly within the dictionary definitions of a “-wig.”

First Draft, Inc.

Trademark Trial and Appeal Board · Sep 20, 2005

Cir. 1999) (Applicant failed to establish the existence of a prior Office practice for registering "phantom marks"). … The examining attorney's brief essentially repeats the sentence from TMEP Section 1202.09 previously quoted herein, though the examining attorney omits the prefatory and qualifying word "generally" that appears in the

Tex-Penn Oil Co. v. Commissioner

28 B.T.A. 917 · United States Board of Tax Appeals · Aug 8, 1933

Evidence offered by petitioners establishes that the Boynton refinery of Pittsburgh-Texas had a value of $500,-000. … The rapidity of the decline was known prior to August 1, 1919, and is shown clearly in the tabulations appearing in the findings of fact.

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.

Green Giant Co. v. United States

79 Cust. Ct. 61 · United States Customs Court · Oct 3, 1977

Item 807.00 does not attempt to establish the rate of duty for merchandise subject to its provisions. … Evans’ earlier testimony, however, clearly indicates plaintiff’s inspection and other activities encompassed the entire manufacturing process.

Gerling Int'l Ins. Co. v. Commissioner

98 T.C. 640 · United States Tax Court · May 27, 1992

Petitioner's proof is clearly “questionable”. … It is therefore clearly distinguishable.

Blatt v. Commissioner

102 T.C. 77 · United States Tax Court · Jan 31, 1994

May transfers of property to *12 third parties on behalf of a spouse (or former spouse) qualify under section 1041? A-9. Yes. … The majority, however, do not clearly tell us how or why they disagree with Arnes .

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.

Shandong Rongxin Import & Export Co. v. United States

355 F. Supp. 3d 1365 · United States Court of International Trade · Jan 8, 2019

In 2002, Commerce established that the countrywide entity rate for China was 114.9%. … Here, Commerce clearly requested the Articles of Association applicable to the POR.

Goodgame v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 17, 2021

“An abuse of discretion may be found when (1) the court’s decision is clearly unreasonable, arbitrary, or fanciful; (2) the decision is based on an erroneous conclusion of the law; (3) the court’s findings are clearly erroneous … of an express medical opinion on causation is not necessarily dispositive of whether a claim has a reasonable basis, especially when the case is in its early stages and counsel may not have had the opportunity to retain qualified

Block v. United States

32 Cust. Ct. 131 · United States Customs Court · Mar 11, 1954

Two well-qualified witnesses testified for the plaintiff. … Clearly any wine that contains alcohol in quantities perceptible and ascertainable above 14 per cent comes within the classification which fixes the higher rate of duty. * * * The case is in all substantial respects analogous

Ashforth v. Commissioner

30 B.T.A. 1306 · United States Board of Tax Appeals · Jul 27, 1934

The decedent, Elizabeth Milbank Ashforth, died testate on March 8,1930, and the petitioners herein are the duly appointed and qualified executors and ancillary executors of the last will and testament of the decedent. … Co., 292 U.S. 371 , and a claim for deductions must come clearly within the conditions prescribed.

Smith v. Principi

17 Vet. App. 168 · United States Court of Appeals for Veterans Claims · Jun 10, 2003

However, the medical evidence clearly establishes that the veteran's tinnitus is not persistent. Persistent is defined as insistently repetitive or continuous, tenacious, or enduring. … The Secretary stated: The evaluation for tinnitus . . . currently requires that the condition be "persistent" in order to qualify for a 10 percent evaluation.

Lemieux v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 5, 2026

Under the “Immunization” section of the record, it states, “Flu vaccine is felt to have triggered his immune response leading to his immune thrombocytopenia. … Consistent with the above, petitioner has established Althen prong two. V.

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.

McEntee v. United States

30 Fed. Cl. 178 · United States Court of Federal Claims · Dec 3, 1993

A February 15, 1984 Physical Profile Serial Report determined that plaintiff was not qualified for worldwide duty. … In fact, plaintiff has cited no authority nor has plaintiff clearly articulated any argument as to why his retirement should be considered involuntary.

Energy Northwest v. United States

91 Fed. Cl. 531 · United States Court of Federal Claims · Feb 26, 2010

The Standard Contract establishes a specific methodology for paying fees to the Nuclear Waste Fund. Standard Contract, art. VIII. … Accordingly, because, as an aspect of sovereign immunity, the no-interest rule is “construed to apply broadly to claims for interest,” England v.

Interpretation of "Federal Means-Tested Public Benefit" in the Personal Responsibility and Work Opportunity Reconciliation Act of 1996

Department of Justice Office of Legal Counsel · Dec 16, 2025

. § 1641(b)) (defining “qualified alien”). Qualified aliens are then subject to additional eligibility requirements before they may receive benefits. … If PRWORA’s legislative record clearly establishes anything, it is that divining statutory meaning from legislative history is fraught with 18  “Federal Means-Tested