Case law

Zietz v. Commissioner

34 T.C. 351 · United States Tax Court · May 31, 1960

They qualified as experts competent to express opinions about the relevant German law. However, some opinions of the expert witnesses are in conflict. … It is our view that from the entire will of Hugo his intention is clearly evident, and that it was to provide an inheritance to his sons succeeding their mother’s life estate.

DINGUS

28 I. & N. Dec. 529 · Board of Immigration Appeals · Apr 22, 2022

However, with respect to establishing eligibility for relief from removal, a respondent shall have the burden of establishing that the conviction is no longer valid and does not bar relief. 8 C.F.R. § 1240.8(d). … Gonzales, 465 F.3d 263 (6th Cir. 2006), clearly controls and apply it in a straightforward manner without extraneous discussion.

Velasquez v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 1, 2026

She denied any previous issues with immunizations, any injuries or other possible triggers for the pain, or any history of left shoulder problems. Id. … Moreover, certain medical records are even more specific, and set forth timeframes that clearly fall within the Table-defined onset period.

Sparton Corp. v. United States

44 Fed. Cl. 557 · United States Court of Federal Claims · Aug 9, 1999

Riverview Narrow Fabrics, Inc., 117 F.R.D. 83, 85-86 (M.D.N.C.1987). 3 Further, the government urges the Court to find that Sparton has failed to establish that the deposition of Mr. … The first provides qualified immunity from discovery for documents aiid tangible things which were “prepared in anticipation of litigation or for trial by or for another party or by or for that other party’s representative

Resource Recycling Corp. v. United States

56 Fed. Cl. 612 · United States Court of Federal Claims · Mar 14, 2003

And, to be sure, it has long been established that the CDA does not encompass so-called “implied in fact” contracts arising from bid protests. … In doing so, the court clearly recognized that then section 1491(a)(3) encompassed only “pre-award bid protests.” Control Data Systems, Inc., 32 Fed.Cl. at 523-524 .

Norfolk Dredging Co. v. United States

58 Fed. Cl. 741 · United States Court of Federal Claims · Nov 26, 2003

Plaintiff has succeeded on the merits, establishing that the Corps violated an applicable procurement regulation by considering intervenor as qualified. … Taking all the facts into consideration, plaintiff has established its entitlement to injunctive relief.

Wells v. Brown

9 Vet. App. 293 · United States Court of Appeals for Veterans Claims · Aug 7, 1996

Such benefits “are a matter of statutory entitlement for persons qualified to receive them,” and are the equivalent of property for due process purposes. … Both appellants are precluded, by the terms of the relevant statutory provisions, from qualifying for the benefit sought.

Suzuki v. United States

29 Fed. Cl. 688 · United States Court of Federal Claims · Oct 22, 1993

Salfi had been married for less than six months at the time of her husband's death and, hence, did not qualify for surviv- or benefits under the statutory definition of “widow.” Ms. … The Court articulated the proper standard for evaluating the constitutionality of such a denial of benefits, as follows: The standard for testing the validity of Congress’ Social Security classification was clearly stated

James v. United States

63 Ct. Cl. 379 · United States Court of Claims · Apr 4, 1927

They duly qualified as such. *387 The plaintiffs’ testator some time prior to his death, being then the owner and holder of certain shares of stock, deposited them in fhe British treasury pursuant to the provisions of a statute … The transaction here possesses none of the elements to establish either relation, for he neither owned nor held the stock at the time of his death. The case of Provost et al. v. United States, 269 U.

Ferguson v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 5, 2024

Demidov could not establish an appropriate psychiatric diagnosis. Id. at 153. … Immune complexes are formed in response to an antigen. Id. These complexes are vital to regulating the immune response. Id. They also, however, can “participate in the pathologic expression of immune complex disease.”

Phillips Construction Co., Inc. v. The United States

394 F.2d 834 · United States Court of Claims · May 10, 1968

This argument would seem to qualify as an instance of what the Supreme Court has called (in another connection) “a clear ease of overkill.” Commissioner of Internal Revenue v. … Plaintiff contends that the arbitrary nature of the Board’s determination is clearly demonstrated by the inconsistency between its first and second decisions.

Hospital Corp. of Am. v. Commissioner

109 T.C. 21 · United States Tax Court · Jul 24, 1997

Had Congress intended that outcome, we believe Congress would have clearly set forth that intent in the statute or in its legislative history. To the contrary, the statutory language supports petitioners’ position. … Accordingly, we conclude that, to the extent a disputed property item would have qualified as tangible personal property for ITC, that property also will qualify as tangible personal property for purposes of ACRS and MACRS

Guizhou Tyre Co. v. United States

2019 CIT 114 · United States Court of International Trade · Aug 21, 2019

customers sufficiently establish[] non-use of the program,” Commerce stated that “verification of [the respondent’s] customers’ declarations was unnecessary . . . because no record evidence contradicted the declarations … Otherwise, the Department’s reasoning is subject to inconsistent interpretations of what qualifies as a “gap” in the record under 19 U.S.C. § 1677e.

Hutchinson Baseball Enterprises, Inc. v. Commissioner

73 T.C. 144 · United States Tax Court · Oct 24, 1979

By letter dated June 12, 1975, petitioner was requested to establish compliance with the public support requirements of section 509(a)(2). … Petitioner is clearly not a “social club” providing facilities and equipment to its members within the meaning of the 1976 amendment to section 501(c)(3). 6 Therefore, the only remaining question is whether petitioner’s activities

Hercules Inc. v. United States

36 Cont. Cas. Fed. 75,999 · United States Court of Claims · Jan 14, 1991

Clearly, the Government has overread the board’s decision. Nor should it be assumed that the Federal Circuit did not mean exactly what it said. … It typically establishes policy for, and provides guidance to the segments in their operations.

Mid Continent Steel & Wire, Inc. v. United States

321 F. Supp. 3d 1313 · United States Court of International Trade · Jun 19, 2018

Commerce applied the all-others rate to the seventeen companies that qualified for a separate rate, but were not individually examined (the “Separate Rate Companies”). See 82 Fed. Reg. at 19,218. … The notes of HTS Chapter 39 clearly demonstrate that Stanley’s plastic granules should not be classified under HTS 3921.90.90.

Empire Findings Co. v. United States

44 Cust. Ct. 21 · United States Customs Court · Feb 1, 1960

In enacting it for the first time and predicating its operation entirely upon the use of an instrument, Congress clearly intended it to cover such instruments, even though the latter may also belong to one or more of the … His experience and background assuredly qualify him to testify concerning these matters, and his knowledge is imputable to other members of his profession, regardless of geographical location..

Resorts International, Inc. v. Commissioner

60 T.C. 778 · United States Tax Court · Aug 27, 1973

However, a series of transactions which purport to be a reorganization qualifying under section 368(a) (1) (B) followed by a liquidation qualifying under section 332, but which in substance comprise a reorganization qualifying … and the subsequent liquidation is about 1 month in the case of the Michigan subsidiaries or slightly less than 9 months as in the case of the Ohio subsidiaries, thus proves nothing. 4 The timing of the liquidations was clearly

Jimenez v. United States

United States Court of Federal Claims · Jan 27, 2026

The discharge can be delayed if the officer is within two years of qualifying for certain types of retirement. Id. § 632(a)(3). … Jimenez never clearly brought his disability retirement pay claim before the BCNR. See SAR 1–10, 53–54, 69, 72–77, 149–63, 228–34. Mr.

Rausch v. United States

60 Cust. Ct. 654 · United States Customs Court · Jun 24, 1968

Additionally, plaintiffs assert in their brief that “taken separately, the * * * V.I.P. cars are clearly classifiable under Paragraph 353, supra.” The assertion lacks merit. … In this connection, it is settled that articles haying an electrical element as an essential feature and parts thereof must be in chief value of metal in order to qualify for classification under paragraph 353.