Case law
Opinions from 1658 to today.
10,000+ results
0.74s
Crabtree Vickers, Inc. v. United States
79 Cust. Ct. 13 · United States Customs Court · Jul 15, 1977
The significant point of the above provision is that, in the qualified sense of plates for printing, the only plates Congress provided for were engraved plates. … The master rule in the consideration of statutes is to ascertain and carry out the legislative intent using, if necessary, established rules of construction. Sears, Roebuck & Co. v.
Cited 2 timesPublishedGoodgame 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
Cited 0 timesPublishedOptimization Consulting, Inc. v. United States
115 Fed. Cl. 78 · United States Court of Federal Claims · Feb 28, 2014
-27- determination that Goldbelt Glacier’s proposal qualified it as within the competitive range. Def.’s Mot. at 23. … Of the remaining seven offerors, four were determined to qualify for the competitive range.
Cited 15 timesPublishedFreeman v. Secretary of Department of Health & Human Services
35 Fed. Cl. 280 · United States Court of Federal Claims · Feb 27, 1996
In addition, it is well established that the catchall exception of subsection (6) is not available unless the asserted grounds for relief are not recognized in clauses (1) through (5). Laney v. … As this court has made clear in the past, however, mere negligence or misrepresentation by a party’s attorney does not qualify as excusable neglect under Rule 60(b)(1). Primbs v.
Cited 30 timesPublishedDepartment 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
Cited 0 timesPublishedModern 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.
Cited 4 timesPublishedPark 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.
Cited 25 timesPublished91 T.C. 660 · United States Tax Court · Sep 21, 1988
Extension of the sewer trunk known as Sonoma was necessary to provide sewer service to the Mable Property and thereby qualify the property for annexation. … It is well established that a person may be engaged in more than one occupation or business through the use of agents. Achong v.
Cited 26 timesPublishedP. v. Secretary of Health and Human Services
United States Court of Federal Claims · Jan 31, 2022
Adams, “clearly show that her complaints were secondary to the injection.” Id. 8 Dr. … Petitioner bears the burden of establishing actual causation.
Cited 0 timesPublished97 Fed. Cl. 757 · United States Court of Federal Claims · Apr 7, 2011
and expressly limits or qualifies the interest conveyed.” … or qualifies the interest granted.”
Cited 8 timesPublished135 T.C. 199 · United States Tax Court · Aug 5, 2010
as part of a sale or qualifies under the debt-financed distribution exception. … Such contribution and distribution transactions that occur within two years of one another are presumed to effect a sale unless the facts and circumstances clearly establish otherwise (the 2-year presumption).
Cited 33 timesPublished61 T.C. 216 · United States Tax Court · Nov 14, 1973
While it may sometimes be difficult to determine the precise point at which possession of an orange grove passes from the seller to the buyer, the facts of this case indicate quite clearly that Jon-Win retained possession … Petitioner’s right to “sell” the groves amounted to little more than a qualified right to sell his interest in the contracts, and not the absolute right of an owner of property.
Cited 1 timesPublished37 Cont. Cas. Fed. 76,276 · United States Court of Claims · Mar 10, 1992
The TCO’s letter of January 25, 1991 is clearly not a final decision satisfying the CDA jurisdictional requirements for a Government claim. … Plaintiff’s submission of a DD250 requesting $1,853,-352.00 for three “vax” computers clearly qualifies as a contractor claim under the CDA.
Cited 8 timesPublishedMunn v. Secretary of Health and Human Services
United States Court of Federal Claims · Oct 3, 2025
Ojcius, Alarmins, Inflammasomes and Immunity, 35 BIOMED. … Gensler, who is better qualified than Dr. Ryal on this subject, is persuasive in suggesting that Dr. Ryal has overstated the evidence supporting her view.
Cited 0 timesUnpublishedThomas P. Chotta v. James B. Peake
22 Vet. App. 80 · United States Court of Appeals for Veterans Claims · Mar 11, 2008
Brown, 6 Vet.App. 465, 469 (1994) (lay testimony competent to establish presence of observable symptoms); Doran v. Brown, 6 Vet.App. 283, 288 (1994). … The Court is not persuaded that the Board clearly erred in finding that all the evidence regarding the appellant's claim has been obtained and developed.
Cited 23 timesPublished102 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 .
Cited 15 timesPublished35 T.C. 896 · United States Tax Court · Mar 13, 1961
For these reasons, paragraphs (2) and (3) of section 1303(b) are clearly inapplicable to the facts herein. … The facts in the instant case, in our opinion, clearly show an agreement from October 1,1955, to pay the additional wages to petitioner.
Cited 1 timesPublishedYRT Services Corp. v. United States
38 Cont. Cas. Fed. 76,512 · United States Court of Federal Claims · May 6, 1993
The strengths and weaknesses of each offeror should be summarized and the qualified offers identified along with the recommended offer. … Clearly, NPS treated the limit on liability as a responsiveness issue.
Cited 19 timesPublishedGEMS Environmental Management Services
Armed Services Board of Contract Appeals · Jul 2, 2024
Standards for Considering Motions for Summary Judgement The standards for summary judgment are well established and need little elaboration here. … The waiver of sovereign immunity averred here by GEMS is the Prompt Payment Act, 31 U.S.C. § 3901, et seq. (PPA).
Cited 0 timesPublishedDiebold, Inc. v. United States
16 Cl. Ct. 193 · United States Court of Claims · Jan 18, 1989
The plaintiff’s attempt to establish material factual disputes fails. … of the Secretary, does clearly reflect income. 26 U.S.C. § 446 (a) and (b).
Cited 21 timesPublished
Ask Donna