Case law

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.

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.

Barbourville Brick Co. v. Commissioner

37 T.C. 7 · United States Tax Court · Oct 9, 1961

None of these was qualified or in a position to assume the management and responsibility of the operation of petitioner. Immediately after the death of J. R. … Bacon discussed the standards of living, health and general welfare of his family which had been established by Mr.

Pridemark, Inc. v. Commissioner

42 T.C. 510 · United States Tax Court · Jun 15, 1964

Thiman received from Pridemark, Inc., in 1958, qualify for capital gains treatment as liquidating dividends; or are these distributions taxable to them, as ordinary dividends ? … It is well established that a technical liquidation of a corporation may be merely a step that is incidental to a statutory reorganization. See, for example, Survaunt v.

Pabst Air Conditioning Corp. v. Commissioner

14 T.C. 427 · United States Tax Court · Mar 16, 1950

For example, if we should assume that installation of television aerials was so integral a part of the construction industry that one installing them could be termed a member of the construction industry, clearly the business … about $14 in 1939; that during two years it was progressing more rapidly than its industry, so is entitled to use the “push back” rule; that there was ample market in New York City for air conditioning; and that Pabst, a qualified

Casiano v. United States

United States Court of Federal Claims · Jan 22, 2019

Resolving these claims involves a determination as to whether USPHS complied with what Plaintiffs claim are legal restrictions on its discretion, a matter that is clearly justiciable. … The DOD “Disability Evaluation System” (“DES”) is established by DoDI 1332.18.

Marketing & Management Information, Inc. v. United States

62 Fed. Cl. 126 · United States Court of Federal Claims · Sep 20, 2004

Kenneth Metcalfe, is qualified to testify as to damages. Oral argument was held on September 9, 2004. … Commissary data is clearly personal property of the United States. See City of Burbank v.

Juan S. Aflague (Ernest W. Greaves No. 14) v. The United States

298 F.2d 446 · United States Court of Claims · Jan 12, 1962

The service creditable in computation of basic pay for active service, as referred to in section 511(b), is established under section 202 of the Act. … This is because his disability was not incident to active service. *449 Congress has clearly distinguished between persons retired for physical disability incurred in active service and persons retired for physical disability

SCM Corp. v. United States

473 F. Supp. 791 · United States Customs Court · Nov 25, 1979

Plaintiff also maintains that the privilege against interagency advisory opinions is not absolute but qualified. … Clearly, these documents, containing opinions, deliberations, advice and recommendations, show an evaluation by those who must advise on the advantages and disadvantages of a proposed policy decision.

Import Wholesalers Corporation v. The United States

368 F.2d 577 · United States Court of Claims · Nov 10, 1966

Here, the plaintiff’s claim requested “return” of its “rightful property” and asserted clearly that it was not the first purchaser in the United States of the imported automobiles, *498 and that it was therefore not liable … On or about January 27, 1960, defendant, acting-through the duly qualified and appointed District Director of Internal Revenue in Jacksonville, Florida, seized certain of plaintiff’s automobiles at its lot in Miami, Florida

Emergency Alert Solutions Group, LLC.

Trademark Trial and Appeal Board · Mar 30, 2017

In order to qualify for registration on the Supplemental Register, a proposed mark “must be capable of distinguishing the applicant’s goods or services.” 15 U.S.C. § 1091(c). Generic terms do not so qualify. … to denote training on the subject of how to use the equipment, such as “metal detector training,”27 “firearms training,”28 “security systems training,”29 and “conventional power supplies online course.”30 The record clearly

Cathell v. Brown

8 Vet. App. 539 · United States Court of Appeals for Veterans Claims · Feb 13, 1996

Gillespy as to why he found the appellant unemployable, and for what type of employment the appellant would qualify. See Appellant’s Brief (Br.) at 3, 10, 19. … Derwinski, 1 Vet.App. 90, 93 (1990) (if “the record before the BVA [is] clearly inadequate [a] remand is required”).

Hardwick Bros. v. United States

41 Cont. Cas. Fed. 76,972 · United States Court of Federal Claims · Jul 31, 1996

Mutuality is clearly present. … Clearly, Hardwick could have taken its own borings.

Debra Chuisano, as Legal Representative of the Estate of Frances D'esposito v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 25, 2013

D’Esposito’s death to her receipt of the flu vaccine, although they were clearly 8 Although not specifically explained in Ms. … While timing is needed, timing alone is not sufficient to establish reasonable basis for two reasons. First, as a matter of law and logic, a sequence of events does not establish causation.

NINA v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Nov 18, 2025

Absent ongoing immune dysfunction (which would otherwise be present over years), K.N.’s vaccinations represent an immune stimulus “similar to what the human immune system is routinely exposed to.” (Id. at 8.) … Holmes’s opinion is clearly entitled to comparatively more weight as between the two neurologists.

Flower v. Commissioner

61 T.C. 140 · United States Tax Court · Oct 31, 1973

In short nothing in the “bundle of rights” relinquished or transferred by petitioner qualifies as a capital asset and 'hence the entire consideration received therefor is taxable as ordinary income. Roscoe v. … Furthermore, paragraph (2) (A) clearly contemplates that if an employee’s reimbursable expense is deductible, the reimbursement will be included in gross income. See sec. 1.62-1 (f) (2), Income Tax Pegs.

Sartori v. United States

67 Fed. Cl. 263 · United States Court of Federal Claims · Aug 18, 2005

Defendant challenges plaintiffs’ attempt to establish a compensable taking pursuant to the Fifth Amendment. … Neither Boise Cascade nor Tabb Lakes evidenced anything that might have qualified as a final agency determination. In this case, the study may qualify, and the plaintiffs are entitled to submit evidence on the issue.

Choctaw v. United States

34 Ct. Cl. 17 · United States Court of Claims · Jan 9, 1899

Some months after the treaty was executed the two Indian governments qualified their ratification as hereinafter shown. … Here, if the United States have clearly taken the leased land, then they have the possession of whatever they intended to take, and moral obligations are to be excluded, as in all other cases of clearly expressed intent and

Griswold v. Commissioner

39 T.C. 620 · United States Tax Court · Dec 31, 1962

Neither Griswold nor Lillian had experience as creator or trustee of a foundation prior to the establishment of Foundation. Griswold told his idea of establishing Foundation to two attorneys, who worked out the details. … During the years 1953 through 1956, Foundation made loans totaling $284,300 for clearly noncharitable purposes.