Case law

Le Vant v. Commissioner

45 T.C. 185 · United States Tax Court · Nov 29, 1965

This clearly negates any claim that in substance LeVant first exercised the option and then exchanged the stock he received thereby for stock of Colgate. … Suffice it to say that the benefits derived by an employee from stock options (which did not qualify as restricted stock options or other options which qualify under the present sections 421-425 of the Code) which were granted

NASON

12 I. & N. Dec. 452 · Board of Immigration Appeals · Jul 1, 1967

1908). 452  Interim Decision #1793 arising out of a single scheme of criminal misconduct," we found that deportability had been established … the Costello case, the same circuit as in the instant case, noted that the statute .makes no reference whatever to any "common scheme or plan;" nor would it seem reasonable to suppose that the Congress intended to grant immunity

United States v. F. C. Gerlach & Co.

7 Cust. Ct. 494 · United States Customs Court · Sep 25, 1941

involved and testimony was introduced with respect to the usual wholesale quantity in which the goods were sold by firms other than the shipper, and, although the United States contended that the witnesses were not properly qualified … The finding of the trial judge that duty should be deducted at the rate of 40 per centum ad valorem is clearly sufficient.

VWP of America, Inc. v. United States

30 Ct. Int'l Trade 1580 · United States Court of International Trade · Sep 26, 2006

As a waiver of sovereign immunity, the statute provides a “hard and fast” deadline that, if not met, leaves the Court Court No. 96-05-01309 Page 5 … not the 101 entries plaintiff alleges were intended to be covered”), aff’d, 752 F.2d at 627 (“[m]oreover, appellant’s attempt to make all categories of merchandise (nine in this action) the subject of a single protest clearly

Thompson v. Commissioner

10 B.T.A. 390 · United States Board of Tax Appeals · Jan 30, 1928

The petitioner owned all of the capital stock of the Company with the exception of two qualifying shares issued to directors in accordance with the corporate laws of Mississippi. … We, therefore, have no hesitancy in saying that under the evidence adduced the respondent was clearly in error in holding this amount to be a dividend. As to the $3,026.67 item, there may be some reason for doubt.

E-R-M-F- & A-S-M

25 I. & N. Dec. 580 · Board of Immigration Appeals · Jul 1, 2011

Mukasey, 534 F.3d 1204 (9th Cir. 2008).2 In Rodriguez-Echeverria, the Ninth Circuit found that the alien’s overnight detention at the border qualified as an arrest and that the arresting officers therefore had to comply with … The Immigration Judge determined in his March 2, 2007, decision that the Form I-213 clearly established the respondent’s inadmissibility on the alien smuggling charge. We agree.

Heyn v. Commissioner

46 T.C. 302 · United States Tax Court · Jun 9, 1966

The accident would nonetheless qualify as a casualty, notwithstanding the owner’s negligence or that the accident was the consequence of his having taken a calculated risk in respect of known hazards. … Also, it appears likely that the slide, to a certain extent at least, merely revealed more clearly or emphasized the need for costlier construction than had previously been anticipated.

Harold Barclay and Dorothy Barclay v. The United States. Philip Dahl and Dorothy Dahl v. The United States

333 F.2d 847 · United States Court of Claims · Oct 16, 1964

Yarbrough, supra, as establishing property rights in such cases. … Quite •clearly, he was interested in the enterprise equally with Dahl.

Boettiger v. Commissioner

31 T.C. 477 · United States Tax Court · Nov 28, 1958

C. 1954. 5 Thus, since the above-cited New Jersey cases clearly indicate that the separate maintenance suit between the petitioner and his wife only effectuated the wife’s right to support, and does not affect their marital … Since the California decree qualifies, section 215 then allows the deduction to be taken by the petitioner.

Atkins, Kroll & Co. v. United States

50 C.C.P.A. 62 · Court of Customs and Patent Appeals · Apr 25, 1963

Another witness for appellant, who qualified as an importer, testified that the palmyra stalks are used in the making of rotary brushes and push brooms for street sweeping as imported without further treatment of any kind … Appellee urges that the palmyra stalks are manufactured articles, properly dutiable, as classified, under paragraph 1558, as modified, since the evidence clearly establishes that after the stalks were separated from the adherent

S. S. Kresge Co. v. United States

28 Cust. Ct. 672 · United States Customs Court · Jun 9, 1952

Karrenberg was well qualified to give the evidence contained therein. … After carefully reviewing the record before me, I am clearly of the opinion that the weight of competent evidence establishes that there is no legal foundation for the assessment of an antidumping duty in this case; that

Estate of Simonson v. Commissioner

59 T.C. 535 · United States Tax Court · Jan 10, 1973

Geiger was an executor of the estate of David Geiger and had duly qualified as such on October 16,1964. He died on May 12,1968. … Clearly, therefore, it is evident that the testator intended to make a bequest of trust principal to charity, and went to the extent of leaving a written reminder to his wife of this fact.

Shearer v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 4, 2020

Respondent opposed petitioner’s application for fees and submitted that petitioner failed to establish a reasonable basis for his claim. Id. at 1. … Petitioner submitted, “These facts clearly establish” that petitioner’s claim was brought in good faith and with a reasonable basis. Id.

JSC Acron v. United States

893 F. Supp. 2d 1337 · United States Court of International Trade · Jan 25, 2013

In response to Nevinka’s request for separate rate status, Commerce concluded that Nevinka qualified for such status, id. at 1143, having demonstrated “the absence of de jure and de facto government control over export … Where, as here, a claim depends upon a waiver of sovereign immunity, a court will strictly construe the jurisdictional statute. United States v. Sherwood, 312 U.S. 584, 586 (1941).

King v. United States

United States Court of Federal Claims · Apr 8, 2022

Treasury must approve the application unless it is “clearly erroneous.” Id. § 1085(e)(9)(G)(v). … The Teamsters Fund was established in 1954, 20 years before ERISA was enacted.

Graves v. United States

176 Ct. Cl. 68 · United States Court of Claims · Jun 10, 1966

Unless this is demonstrated to be clearly wrong, we will not disturb it. Everett v. United /States, sufra, at 18. … The appellant is not qualified in any of these levels. His experience is confined to the subsistence field. 6.

Estate of Fried v. Commissioner

54 T.C. 805 · United States Tax Court · Apr 22, 1970

The use of the disjunctive “ox otherwise” clearly speaks of successive deaths from any cause whatsoever — natural as well as accidental. … The court held that the provision of the will clearly referred to two separate conditions.

Schuster v. Commissioner

84 T.C. 764 · United States Tax Court · Apr 29, 1985

She accumulated annual leave and sick leave, and she qualified for Federal Health benefits. … She accumulated annual leave and sick leave, and she qualified for Federal health benefits.

Billman v. Commissioner

83 T.C. 534 · United States Tax Court · Sep 25, 1984

In his deficiency notice, dated October 29,1981, the Commissioner disallowed petitioner’s charitable contribution "since it has not been established that any amount was contributed to any qualified charity,” increased his … The Form 1040 "Privacy Act Notice,” reproduced in part in the margin, 5 identifies all three of these sections and does so in a way which clearly fulfills the mandate of the Privacy Act. Cf. United States v.

Bush Hog Mfg. Co. v. Commissioner

42 T.C. 713 · United States Tax Court · Jul 16, 1964

He must determine that the allocation is necessary to prevent the evasion of taxes or to clearly reflect income. … affirmatively that the reasons, among others, for forming a separate sales' company for each sales territory were to permit the salesmen to acquire proprietary interests in the company they worked for, to avoid having to qualify