Case law

Sharpe v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 18, 2019

Petitioner stated that L.M. had not reacted to her previous immunizations she received in the fall. Id. … The Special Master began by examining whether petitioner had suffered a pre-vaccination encephalopathy sufficient to qualify for a post-vaccination aggravation claim.

McLean Hospital Corp. v. United States

18 Cl. Ct. 152 · United States Court of Claims · Sep 6, 1989

In order to qualify for a waiver of the 60-day limitation on the reimbursement of health care costs, the provider (plaintiff here) must satisfy two criteria. … Clearly then, there was no case here for dismissing the peer reviewer’s opinion out-of-hand.

Whitledge v. Secretary of the Department of Health & Human Services

19 Cl. Ct. 144 · United States Court of Claims · Dec 7, 1989

Kinsbourne has been qualified as an expert in several vaccine cases. He is a pediatric neurologist with extensive teaching and clinical experience on vaccine injuries. He has also written extensively on the subject. … This issue, however, need not be broached in that the record clearly establishes that in addition to seizure activities, Allen suffered from an encephalopathy and that injury fell well within the parameters of the Vaccine

Rowley v. United States

59 Cust. Ct. 174 · United States Customs Court · Sep 11, 1967

When substances other than clay or shale are used the word “brick” is usually qualified by some descriptive term. … The statute clearly includes animals of all classes. The regulation seeks to confine its operation to animals of “superior stock.”

Tigers Eye Trading, LLC v. Comm'r

138 T.C. 67 · United States Tax Court · Feb 13, 2012

The only qualifier that Congress imposed is that the penalty relate to an adjustment to a partnership item. Secs. 6221, 6226(f). … Congress did so because the relevant conduct, i.e., the establishment of the partnership, which includes the recording of partner contributions, the establishment of partner capital accounts, and adjustments to those accounts

Angel S. Nieves-Rodriguez v. James B. Peake

22 Vet. App. 295 · United States Court of Appeals for Veterans Claims · Dec 1, 2008

This Court has noted that while this statutory language is permissive, "clearly it would not permit the Board to act in an arbitrary and capricious manner in not crediting a claimant's medical evidence." Kowalski v. … Application of Reliable Principles and Methods That the medical expert is suitably qualified and sufficiently informed are threshold considerations; most of the probative value of a medical opinion comes from its

Humphrey v. United States

145 F. Supp. 743 · United States Court of Claims · Nov 7, 1956

With the amendment of the Naval Eeserve Act of 1938 by the Act of August 10, 1946, supra, a new method of computation of retainer pay was established. … In that case White elected to avail himself of a new method of computation provided by the Act of August 10,1946, and was wrongfully denied that right, even though clearly entitled to it.

Strone v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 13, 2020

Petitioner’s symptoms began approximately 16 weeks, (112 days)8 after flu vaccination, and clearly fall outside of the table. … In non-table GBS claims, Special Masters have not awarded compensation when onset occurs more than two months after vaccination because it is not medically plausible for the immune response to take this long.

JOLLEY

13 I. & N. Dec. 543 · Board of Immigration Appeals · Jul 1, 1970

The special in- uiry officer concluded that the evidence had been properly admit- ed into the record and that it established clearly, convincingly, ,d unequivocally that the respondent is an alien and that he is … We agree with the special inquiry officer that the foregoing evi- dence was properly received and that it establishes clearly, con- vincingly, and unequivocally that respondent is the Thomas Glenn Jolley who executed the

Deluxe Check Printers, Inc. v. United States

15 Cl. Ct. 175 · United States Court of Claims · Jul 14, 1988

Plaintiff’s amended claim also contended that the self-assessment of penalty tax was erroneous because the purchase of stock from the Foundation qualified under the statutory exception to the self-dealing tax for redemptions … Here plaintiff had clearly asserted the right to the underlying tax; that assertion put the IRS on notice of the claim for interest.

Barth Smelting Corp. v. Commissioner

30 T.C. 1073 · United States Tax Court · Aug 18, 1958

Ten shares were issued as qualifying shares, and, as of September 30, 1942, the balance of the outstanding stock-holdings in Barth Refining were as follows: Otto Barth Lazare Barth Ernest Barth Hugh Simon Common_ 40 22 22 … It is clearly apparent from this record that petitioner failed to establish either commitment or consummation by petitioner and therefore we hold petitioner not entitled to any relief under the provisions of section 722 (

Baker v. Commissioner

51 T.C. 243 · United States Tax Court · Nov 12, 1968

However, the legal knowledge he obtained apparently qualified him for a substantial advancement in position with the company and also, when coupled with the law degree he obtained and his later admission to the bar, qualified … His testimony clearly shows those studies were closely associated with his current services to the corporation and were undertaken solely to help him continue to perform such services for the corporation.

Morris Trust v. Commissioner

42 T.C. 779 · United States Tax Court · Jul 24, 1964

The petitioner is a trust established under the will of James N. Williamson, Jr., who died May 17, 1945. … Consequently, the transfer from American to Insurance qualifies as a valid nontaxable reorganization under section 355.

Appleton v. Comm'r

140 T.C. 273 · United States Tax Court · May 22, 2013

The VIBIR proposed no adjustments, but the IRS did, determining that petitioner did not qualify for the section 932(c)(4) gross income exclusion. … Commissioner, 309 U.S. 304 (1940), holding that a tax return does not have to be perfect to qualify as a tax return.

Delphi Petroleum, Inc. v. United States

662 F. Supp. 2d 1348 · United States Court of International Trade · Dec 15, 2009

Aectra exported finished petroleum products, and the Government did not dispute that Aectra generally qualified for drawback. Id. at 1367. … The final clause states that “[n]o extension [of the three-year filing limit] will be granted unless it is established that the Customs Service was responsible for the untimely filing.” 19 U.S.C. § 1313(r)(1).

Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner

92 T.C. 1173 · United States Tax Court · May 31, 1989

That position, however, leads to the clearly erroneous conclusion that the plan must be permanently disqualified. … Sec. 7482(b)(1)(A) establishes venue for appeal in the case of a petitioner other than a corporation.

Kunz Construction Co. v. United States

35 Cont. Cas. Fed. 75,630 · United States Court of Claims · Mar 9, 1989

As noted above, defendant bears the burden of establishing the existence of such “special circumstances”; defendant has failed to meet that burden here. … Kunz’ application is clearly adequate to determine not only its entitlement to fees but the parameters of its recovery.

United States v. Nitek Electronics, Inc.

844 F. Supp. 2d 1298 · United States Court of International Trade · Apr 13, 2012

The plaintiff bears the burden of establishing jurisdiction, see Norsk Hydro Can., Inc. v. United States, 472 F.3d 1347, 1355 (Fed. … Supp. 2d 1345, 1356 (2010), and a plaintiff must “show that it exhausted its administrative remedies, or that it qualifies for an exception to the exhaustion doctrine.” Consol. Bearings Co. v.

Atlas Oil & Refining Corp. v. Commissioner

36 T.C. 675 · United States Tax Court · Jul 14, 1961

While the relationship of debt to equity may be important for other purposes, it would be clearly unreasonable to infer a requirement, as respondent in effect does, that debt be reduced in an insolvency reorganization. … This is clearly a substantial percentage. Indeed, the Supreme Court has found that the former owners acquired a substantial interest with only 7%-percent stock interest in the new corporation. Helvering v.

Thompson v. United States

99 Fed. Cl. 21 · United States Court of Federal Claims · Jun 29, 2011

sovereign immunity as to the types of claims allowed. … Cl. 94, 99 , 612 F.2d 533, 536 (1979) (“[T]he counts naming private individuals are clearly *26 outside our jurisdiction.”); Nat’l City Bank v.