Case law

Bailey v. Commissioner

90 T.C. 558 · United States Tax Court · Mar 31, 1988

Columbia’s financial interests combined with its exploitation of the films clearly indicate it had all the rights and responsibilities of ownership. … the property) an amount equal to the qualified U.S. production costs.

Devtech Systems, Inc. v. United States

United States Court of Federal Claims · May 1, 2025

Further, even if the Agency erred in its determination that Veritas’s project manager was qualified, DevTech cannot establish prejudice because its proposed project manager suffers from the same purported deficiencies—if … Peters was qualified. First, based on Ms. Peters’s resume entries, the Agency was well within its discretion to find that Ms. Peters was qualified.

Pacific Wind LLC v. United States

United States Court of Federal Claims · Oct 6, 2020

Pacific Wind clearly satisfies the standing requirements. The Government “may indeed be obliged to follow a statute or regulation regardless of whether it has a contractual duty to perform.” ARRA Energy Co. I, 97 Fed. … In short, the Government gains no immunity for its actions by relying on an agreement to which it was not a party.

Tao Licensing, LLC v. Bender Consulting Ltd. dba Asian Pacific Beverages

Trademark Trial and Appeal Board · Dec 7, 2017

Bonbrest’s declaration,” but alleges that “he is certainly not an expert witness, and as he works for [Petitioner], he is clearly biased.”9 We need not treat Mr. … Thus, neither the April nor the August 2012 shipment of vodka qualifies as use or transportation in commerce.

Bradshaw v. United States

683 F.2d 365 · United States Court of Claims · Jun 30, 1982

In this respect, the transfer was clearly a sale. Additionally, the various formalities of a sale were strictly observed. … Clearly, it was always within Castlewood’s ability to make payment as required.

Estate of Holtz v. Commissioner

38 T.C. 37 · United States Tax Court · Apr 10, 1962

04 Funeral, executor, and administrative expenses_ 10,489. 88 Debts of decedent_ 19, 357. 55 Total_ 29, 847.43 Adjusted gross estate_ 664, 295.61 Leon left bis surviving spouse a life estate in various properties wbicb qualified … F. 2d 946 (C.A. 2, 1945), affirming 2 T.C. 1052 (1943), and this is true even though such words as “absolute” and “uncontrolled” are used in connection with the trustee’s discretion, provided the external standards are clearly

Hoffman v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 1, 2024

He argues: “The lack of a proven pathway is an issue for those concerned with scientific certainty; biologic plausibility has clearly been achieved, at least for the foremost experts on the condition.” … a) Flu Infections, Flu Vaccines, and CIDP CIDP is considered an “immune-mediated neuropathy.” Exhibit 30 at 9. This means that a person’s immune system attacks components of the nervous system.

Agwiak v. United States

64 Fed. Cl. 203 · United States Court of Federal Claims · Feb 18, 2005

The Court finds that Bethel is an established community or suitable place of residence based on its population of 5,471 people. Therefore, Bethel cannot qualify as remote under 5 U.S.C. § 5942 . b. … Therefore, the first prong of 5 C.F.R. § 591.306 (a)(2) is clearly not fulfilled. Plaintiffs do, however, meet the second prong of 5 C.F.R. § 591.306 (a)(2).

Kent v. Commissioner

26 B.T.A. 482 · United States Board of Tax Appeals · Jun 21, 1932

trust continues. * * * (c) to pay annuities, or total net sums in every year, to the persons and in the instalments next below named, or stated giving to each person named so long as he or she may live, save as hereinafter qualified … But clearly enough, we think, this section applies only to income paid as such to a beneficiary. And, as above shown, the sums received by Mrs.

Sigma Corp. v. United States

20 Ct. Int'l Trade 852 · United States Court of International Trade · Jul 15, 1996

Thus, the Government is required to show that it “was clearly reasonable in asserting its position, including its position at the agency level, in view of the law and the facts. … Simply, Liaoning was never afforded the opportunity to establish its independence.

Piper v. Secretary of Health & Human Services

29 Fed. Cl. 628 · United States Court of Federal Claims · Sep 23, 1993

that the cumulative evidence presented in the case, including the testimony of a credible parent, especially when supported by the parent’s personal calendar entry and the administering physician’s billing statement for immunization … establish both the amount of wages paid and the time of such payment.

Estate of Hubert v. Commissioner

101 T.C. 314 · United States Tax Court · Oct 19, 1993

Here, we clearly have a provision in the will which controls the allocation. … of foreign mission field medical clinics qualify for a charitable deduction.

Bannum, Inc. v. United States

115 Fed. Cl. 257 · United States Court of Federal Claims · Mar 12, 2014

In arguing its pricing was not qualified, Bannum relies upon the statement in the Source Selection Decision that Bannum’s price was fair and reasonable. … Here, Bannum clearly objected to the incorporation of the PREA compliance requirements into the Solicitation in its March 7, 2013 letter to the contracting officer.

Borgelt v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 2, 2026

on the same day of her flu immunization…”). … Matiello established, that relapse was consistent with the expected course a person with CIDP of the kind Petitioner had would experience, rather than the by-product of vaccine-induced immune stimulation (even if the flu

International Trading Co. v. United States

306 F. Supp. 2d 1265 · United States Court of International Trade · Jan 2, 2004

The Federal Circuit has stated clearly that the Commerce and Customs should not be allowed to circumvent the expediency provided for in the § 1504(d) by *1278 postponing the issuance of its instructions indefinitely. … Furthermore, the Trade Agreements Act of 1979 established strict timetables for assessment and reviews of antidumping duties. S.Rep. No. 96-249, at 15-18 (1979). 14 .

C-A-L

21 I. & N. Dec. 754 · Board of Immigration Appeals · Jul 1, 1997

Moreover, there is authority that even if the guerrillas did seek out the respondent in part because of his train- ing and the information that he may have possessed, such a motive on the part of a persecutor may qualify … government-sponsored, persecution suffered in the past, the courts have imposed a presumption of nationwide persecution, requiring the Immigration and Naturalization Service to show that the “persecutive actions are truly limited to a clearly

Perfect Form Manufacturing LLC v. United States

United States Court of Federal Claims · May 20, 2022

This statute “waives the United States’ sovereign immunity from refund suits.” Chi. Milwaukee Corp. v. United States, 40 F.3d 373, 374 (Fed. Cir. 1994) (citations omitted). … In short, satisfying § 6416(a) qualifies a taxpayer to receive a refund for an overpayment of an excise tax. See 26 U.S.C. § 6416(a) (“Condition to allowance”); see also Andrew Jergens Co. v.

Pipes v. United States

134 Fed. Cl. 380 · United States Court of Federal Claims · Oct 13, 2017

The plaintiff bears the burden of proving any deficiency by “cogent and clearly convincing evidence.” Wronke v. Marsh, 787 F.2d 1569, 1576 (Fed. Cir. 1986) (internal citations omitted). … Second, Plaintiff’s participation in the SFIP does not qualify as IDT. 5/8/17 Gov’t Mot. at 11.

Aluminum Shapes, LLC v. United States

United States Court of Federal Claims · Oct 17, 2018

Plaintiff bears the burden of establishing subject matter jurisdiction by a preponderance of the evidence. Reynolds, 846 F.2d at 748 (citations omitted). … predecessor court, the Court of Claims: It would be reasonable to expect that the court which is to police and, in appropriate cases enforce, agreements for plea bargains, or witness protection, or for immunity

Coastal Petroleum Refiners, Inc. v. Commissioner

94 T.C. 685 · United States Tax Court · May 8, 1990

As a result of the Crude Oil Entitlements Program, qualifying crude oil had a market price higher than that of residual fuel oil. … Petitioner has not established that respondent’s preconcession position in this case was “directly contradicted” by a “clearly articulated administrative position” set forth in a revenue ruling. Phillips v.