Case law
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Department of Justice Office of Legal Counsel · Mar 27, 1997
Congress clearly provided that the phrase should be defined as “ in title II of the Social Security Act.” … They were designed for a purpose unique to the insur ance scheme established by the SSA — namely, to prevent the payment of social security benefits to those who, for a variety of reasons, have not paid into that system.
Cited 0 timesPublishedUnited States v. Texas Instruments Inc.
545 F.2d 739 · Court of Customs and Patent Appeals · Dec 2, 1976
The uncontroverted evidence in that case further established that physical, chemical, and electrical properties of the wire were not changed during the course of assembly of the transistor. … Thus the lines of separation between the individual chips were clearly defined before exportation. All that remained to be done was the separation of the individual chips along the provided lines.
Cited 6 timesPublished45 B.T.A. 120 · United States Board of Tax Appeals · Sep 16, 1941
Decedent died testate a resident of New York City on August 13, 1936, and his widow instituted this proceeding as his duly qualified and acting executrix in behalf of the estate. … Such a doctrine would proceed further than seems warranted by any principle so far established. Even under such decisions as Helvering v. Clifford, 309 U.
Cited 11 timesPublishedResorts 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
Cited 4 timesPublishedMusick v. Secretary of Health and Human Services
United States Court of Federal Claims · Aug 22, 2025
Thus, he bears the burden of establishing actual causation. … helps to establish that the Prevnar-13 vaccine was the but-for-cause of his condition.
Cited 0 timesUnpublished14 Cl. Ct. 709 · United States Court of Claims · Apr 28, 1988
When Congress established the Court of Claims, the rule immunizing the government from awards of interest was retained, permitting interest only where expressly provided for under a contract or a statute. … Through the doctrine of sovereign immunity, the government of the United States does not stand in the same position in which a private party stands.
Cited 2 timesPublished19 Ct. Int'l Trade 1245 · United States Court of International Trade · Oct 3, 1995
. § 1641 (b)(2) (1988), the Secretary of the Treasury may require that a customs broker’s license applicant show any facts deemed necessary to establish that the applicant is * * * qualified to render valuable service to … According to Treasury, Note 3 to Chapter 95 establishes the classification of the merchandise described in Question 34.
Cited 0 timesPublishedPhillips 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.
Cited 20 timesPublishedVelasquez 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.
Cited 0 timesUnpublishedRifkin Textiles Corp. v. United States
55 Cust. Ct. 341 · United States Customs Court · Dec 13, 1965
The above statement, in our opinion, clearly indicates what was meant by the use of the term “ornamented fabrics” in item 353.50 of the tariff schedules. … Selden (R. 113), as heretofore indicated, clearly establishes that the selvage is not considered part of the surface of the fabric.
Cited 3 timesPublishedL'Eggs Products, Inc. v. United States
704 F. Supp. 1127 · United States Court of International Trade · Jan 12, 1989
Hence, the defendant contends that the tubes do not fulfill the requirements of sections (a) and (c) of item 807.00, TSUS, and, consequently, do not qualify for an allowance. … Surgikos, however, is clearly distinguishable from the present case.
Cited 3 timesPublishedMid 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.
Cited 2 timesPublishedBoard of Immigration Appeals · Jul 1, 1967
Kennedy directed the establishment of a Cuban Refugee Program under the Department of Health, Education and Welfare to alleviate the plight of these refu- gees. … The Committee reports clearly reflect that the Con- gress in considering the enactment of the Act of November 2, 1N6 was deeply conscious of the financial plight of these people and a major reason for the bill's enactment
Cited 0 timesPublishedNorfolk 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.
Cited 2 timesPublished9 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.
Cited 4 timesPublished29 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
Cited 4 timesPublishedSally A. Burkhart v. Robert L. Wilkie
United States Court of Appeals for Veterans Claims · Jan 3, 2019
If anything, this predecessor statute's language even more clearly excludes section 1151 beneficiaries than the current language does. … She first must establish that she is entitled to prevail. The injunction can't do that.
Cited 0 timesPublished72 T.C. 433 · United States Tax Court · Jun 7, 1979
Clearly, the tours were of a type generally considered vacation trips and, thus, under the objective test, constituted entertainment for the purposes of section 274(a). … Fla. 1973), affd. in an unpublished order 503 F.2d 1402 (5th Cir. 1974). 8 We also hold that the petitioners’ trips do not qualify as entertainment “associated with” the active conduct of a trade or business.
Cited 110 timesPublishedKamis Engineering Co. v. Commissioner
60 T.C. 763 · United States Tax Court · Aug 27, 1973
But it is established that they all took place on the same day and in all probability simultaneously. … Additionally, the resolution of petitioner by which its plan of liquidation was adopted referred to sections 332 and 334(b) (2) as well as section 337, but it is significant that such reference was qualified by the phrase
Cited 2 timesPublished109 Fed. Cl. 551 · United States Court of Federal Claims · Feb 21, 2013
Although the Tucker Act waives the sovereign immunity necessary for a plaintiff to sue the United States for money damages, United States v. … United States, 33 Fed.Cl. 349, 353 (1995) (“Case law clearly establishes that the Due Process Clause of the Fifth Amendment neither explicitly nor implicitly obligated] the federal government to pay damages.”
Cited 18 timesPublished
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