Case law

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.

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.

Gonzalez v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 28, 2015

.- S.M. on March 28, 2012, including an immunization against pertussis, actually caused M.A. … Further, the record does not contain sufficient persuasive evidence establishing that the alleged injury that M.A.

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.

Wiley v. United States

145 F. Supp. 945 · United States Court of Claims · Nov 7, 1956

S. 561 ) and the actions of the Bureau of Customs in adapting regulations to the requirements of the decision show quite clearly that, prior to Myers, the Bureau of Customs made no payments of extra compensation under the … From this fact it may be inferred that the Immigration Service has, from the inception of the 1931 act, followed rather closely the pattern established by the Bureau of Cus *787 toms, making provision for tbe payment of extra

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

Thermalon Industries, Ltd. v. United States

40 Cont. Cas. Fed. 76,879 · United States Court of Federal Claims · Nov 6, 1995

the court explained: By the same line of reasoning, we would deem it possible to make a binding contract subject to Tucker Act jurisdiction, creating a liability for breach of a plea bargaining agreement or one to grant immunity … United States, 19 Cl.Ct. 295, 297 (1990) (“[g]iven the existence of an offer, acceptance, and consideration, the two grant agreements ... constitute enforceable contracts”), and arrangements that do not qualify as contracts

Ayres v. United States

66 Fed. Cl. 551 · United States Court of Federal Claims · Jun 29, 2005

Plaintiff, as the non-moving party, however, bears the burden of establishing jurisdiction by a preponderance of the evidence. See Reynolds v. Army & Air Force Exch. … Although not clearly asserted in the Complaint, Plaintiff argues that she was induced to waive an opportunity to conduct a risk inspection/assessment of the Property and to enter into the Contract by misinformation provided

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.

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.

Friedlander v. United States

120 Ct. Cl. 4 · United States Court of Claims · Apr 3, 1951

During the period plaintiff flew as a “navigator” or “flight check observer,” he was a “qualified aircraft observer” within the meaning of Executive Orders 9195 and 9550. … The evidence clearly indicates that Fried-lander was at all times under orders from the Director of the Coast and Geodetic Survey and was attached to the naval establishment on temporary duty for training purposes.

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

GE Osmonics

Trademark Trial and Appeal Board · Jan 29, 2004

Paulson are 6 Opposition No. 91117751 qualified to establish a proper foundation for these reports, and that the reports constitute hearsay. … We add, however, that priority is also clearly established by the evidence showing opposer’s use since 1970 of the registered mark OSMO and the OSMO and design mark shown infra for, at least, the various fluid filtration

Bromley Contracting Co. v. United States

596 F.2d 448 · United States Court of Claims · Mar 21, 1979

As an allowance of interest would require an explicit waiver of sovereign immunity, such interest may be awarded only if a specific provision for payment exists in a statute or the contract. United States v. … In the case at bar the evidence of record clearly establishes that Melvin intended to apply a 19 plus 10 percent markup to its invitation for bid for contract DAHC02-73-B-1737.

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.

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).

Tahuana Bryant v. Department of the Army

2022 MSPB 1 · Merit Systems Protection Board · Mar 24, 2022

The Board previously has found such evidence sufficient to establish compliance with an interim relief order. Caryl v. Department of Treasury, 53 M.S.P.R. 202, 206 (1992). … The controlling statutes clearly establish that the threshold for the appellant to be come a permanent competitive-service employee with chapter 75 appeal rights was 2 years.

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

Estate of Trunk v. Commissioner

65 T.C. 230 · United States Tax Court · Nov 3, 1975

John's Episcopal Church of Larchmont, N.Y., as a beneficiary of the trust established thereunder. … qualify for the marital deduction.

S. v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 24, 2026

Steinman described as “foreign invaders”—antigens presented to the immune system—and the immune system sometimes cannot distinguish between the two. Id. … This contention is wholly reasonable and logical, for the evidence clearly establishes that medical science recognizes that infections can result in MOGAD.