Case law

Last Chance Mining Co. v. United States

12 Cl. Ct. 551 · United States Court of Claims · Jun 26, 1987

The Contract Claim The statute and regulations in issue clearly do not grant a right to monetary relief against the United States. … Clearly there is no “public use” resulting from negligence or malfeasance in the conduct of the regulatory scheme.

Moore v. Commissioner

85 T.C. 72 · United States Tax Court · Jul 25, 1985

You have not established that your alleged payment of a Distributorship Fee qualifies under Section 1253 of the Internal Revenue Code of 1954. … The evidence establishes that there was no compliance herein with this provision.

Tidewater Contractors, Inc. v. United States

131 Fed. Cl. 372 · United States Court of Federal Claims · Mar 30, 2017

Plaintiff’s Argument In the instant action, plaintiff argues that, under Hamlet, the Manual “clearly qualifies as binding agency directive” because “there is no evidence in the record that FHWA lacked the authority … Plaintiff argues that the FHWA clearly intended to establish a binding rule because the Manual specifically “stat[es] that ‘[w]here there is a conflict between a contact and this manual, the contract will control,’” and also

Choggiung Ltd. v. United States

37 Cont. Cas. Fed. 76,200 · United States Court of Claims · Oct 16, 1991

It has also been established that the certifier must have authority to bind the contractor. Triax Co. v. … Defendant claimed that the individual who certified the claim was not qualified.

Effect of the Alienage Restriction in the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 on the Provision of Stafford Act Assistance in the Federated States of Micronesia and the Republic of the Marshall Islands

Department of Justice Office of Legal Counsel · Jan 19, 2001

[inter alia] the United States Federal Emergency Management Agency,” under the terms established in a separate agreement. 99 Stat. at 1816. … V. 1999), the definition of qualified aliens does not explicitly include citizens of the FSM and RMI.

Assessment and Training Solutions Consulting Corporation

Armed Services Board of Contract Appeals · Jun 18, 2018

established are the governing norms, and the more clearly they dictate a result in favor of the private litigant, the less "justified" it is for the government … 5  excess of $125 per hour unless the agency determines by regulation that an increase in the cost of living or a special factor, such as the limited availability of qualified

Leisure Time Enterprises, Inc. v. Commissioner

56 T.C. 1180 · United States Tax Court · Aug 26, 1971

Finally, we note that, in 1958, Congress enacted legislation permitting collapsible corporations to qualify under section 337 if certain requirements were satisfied. … While the committee reports tend to support petitioner’s criticism of the present law, they clearly support the Commissioner’s view of what that law is.

Estate of Smith v. United States

103 Fed. Cl. 533 · United States Court of Federal Claims · Feb 13, 2012

Essentially, Section 7422(a) functions as a waiver of the government’s sovereign immunity in tax refund suits. See Chicago Milwaukee Corp. v. … The Supreme Court also has written that “administrative *551 implementation of a particular statutory provision qualifies for Chevron deference when it appears that Congress delegated authority to the agency generally to

B. K. Elliott Co. v. United States

34 Cust. Ct. 121 · United States Customs Court · Mar 31, 1955

Wernert, a highly qualified chemist in the employ of the plaintiff company, testified to his familiarity with the subject merchandise. … for the purpose of argument that the subject merchandise bears similitude to compounds of casein, known as galalith, or by any other name, and also to mathematical instruments, in chief value of metal (and the evidence clearly

Soderhamn Machine Manufacturing Co. v. United States

59 Cust. Ct. 547 · United States Customs Court · Dec 13, 1967

The issue for determination in this case is clearly drawn. … The record clearly establishes that the involved chippers produce a product, chips, which is used by the paper industry to manufacture pulp.

Philbert v. United States

United States Court of Federal Claims · Jan 7, 2019

The Tucker Act waives the sovereign immunity of the United States to allow a suit for money damages, United States v. Mitchell, 463 U.S. 206,212 (1983), but it does not confer any substantive rights, United States v. … Army, discriminated against her by "failing to classify properly her current position; failing to select her for various positions when she was the better qualified candidate; and retaliating against her after she pressed

Rebar Trade Action Coal. v. United States

2015 CIT 130 · United States Court of International Trade · Nov 23, 2015

The IDM’s discussion of the KKDF tax begins by stating that “[i]n order for Turkish companies to qualify for exemptions from paying customs duties and KKDF [tax] on imported inputs for rebar exports under the IPR, each … The plaintiffs contend that in their case brief they argued that it was the respondents’ responsibility to clearly establish that their import 3 (...continued) questionnaire responses), see Mem. to

Lakeview Construction Co. v. United States

36 Cont. Cas. Fed. 75,933 · United States Court of Claims · Aug 23, 1990

Since by your correspondence you have identified the issue in this claim as one of quantum, I believe that much progress in establishing that figure can be established through a well conducted audit, and I encourage you to … The CO notified Turner that this was an “ineffective qualified” certification, and hence did not meet statutory requirements. Apparently, the Federal Circuit agreed with that assessment. See id. at 1561 .

in all Winstar-Related Cases at the Court v. United States

44 Fed. Cl. 3 · United States Court of Federal Claims · May 20, 1999

Even if FDIC’s interests were “adequately protected by existing parties,” its claims and the “main aetion[s]” plainly have “a question of law or fact in common,” RCFC 24(b), qualifying FDIC for permissive intervention. … See 12 U.S.C. § 1821a concerning the establishment of the FSLIC Resolution Fund.

Potomac Electric Power Co. v. United States

107 Fed. Cl. 725 · United States Court of Federal Claims · Sep 19, 2012

July 22, 2010) (noting that FRE 502 “was enacted ... to address the conflict among courts regarding the effect of inadvertent disclosures of information protected by the attorney-client privilege or work product immunity … United States, No. 11-555C, does not expressly limit its application to inadvertent disclosures, it is quite clearly limited to disclosures made “pursuant to this Order,” which goes on to discuss (only) accidental disclosures

Kansas City S. Ry. v. Commissioner

16 B.T.A. 665 · United States Board of Tax Appeals · May 24, 1929

Ferguson, 22 Wall. 527 ] show the principle upon which is founded the rule that a claim for exemption from taxation must be clearly made out. … S. 509, 575 ; “ It is the settled doctrine of this court that an immunity from taxation by a State will not be recognized unless granted in terms too plain to be mistaken.” *694 Justice Brewer then cited language which we

Sand Products Corp. v. United States

128 F. Supp. 742 · United States Court of Claims · Feb 8, 1955

Another qualified witness for the plaintiff estimated the cost of reproduction at the time of taking as $1,932,380. … Costs of such painting, as was done to the hull, and work on the engines after taking are not established.

Amber Refining, Inc. v. Occidental Oil & Gas Co.

961 F.2d 225 · Temporary Emergency Court of Appeals · Feb 27, 1992

We will not set aside a factual finding of the district court unless it is clearly erroneous. Fed.R.Civ.P. 52(a). … Although this is not the only permissible view of the evidence, we cannot say that it is clearly erroneous.

Gruber ex rel. Gruber v. Secretary of Health & Human Services

91 Fed. Cl. 773 · United States Court of Federal Claims · Feb 25, 2010

However, a reduction to an explicit billing claim by Petitioners’ counsel must be explained clearly in the Special Master’s decision and reasonably based on the documents and facts of the particular case. Ms. … White, one of Petitioners' expert witnesses, juvenile dermatomyositis can be described as a “rare autoimmune disease [] belonging to the group of idiopathic inflammatory myopathies (MM),” which are "diseases te which the immune

Phillips v. Commissioner

114 T.C. 115 · United States Tax Court · Feb 29, 2000

In this case the record clearly reflects that the IRS did not notify Mr. Hoyt that his partnership items would be treated as nonpartnership items. … Accordingly, we find that petitioners have not established that respondent abused his discretion by not notifying Mr.