Case law

OKC Corp. v. Commissioner

82 T.C. 638 · United States Tax Court · Apr 25, 1984

On October 29, 1966, the OIA advised OKC that OKC would qualify for the oil import quota. … After November 1, 1969, Phillips again began paying for Refining’s output at the prices established in the 1966 contract.

Wyodak Resources Development Corp. v. United States

107 Fed. Cl. 624 · United States Court of Federal Claims · Nov 30, 2012

Congress enacted SMCRA in 1977 to “establish a nationwide program to protect society and the environment from the adverse effects of surface coal mining operations.” 30 U.S.C. § 1202 (a). … Furthermore, “[i]t is well established that statutes of limitations for causes of action against the United States, being conditions on the waiver of sovereign immunity, are jurisdictional in nature.” Martinez v.

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

Estate of Jones v. Commissioner

56 T.C. 35 · United States Tax Court · Apr 8, 1971

The decedent and the Commercial Trust Co. of New Jersey duly qualified on July 22, 1949, as trustees and served as trustees during the lifetime of the decedent. … The provision clearly states the cutoff date to be July 1,1949.

Beard v. United States

125 Fed. Cl. 148 · United States Court of Federal Claims · Jan 29, 2016

For purposes of establishing jurisdiction, it is sufficient that plaintiff make a non-frivolous allegation. … Rather, the rights conferred by these provisions are qualified.

SGS Sports, Inc. v. United States

463 F. Supp. 3d 1356 · United States Court of International Trade · Aug 7, 2020

Similarly, the court in Skaraborg found that the importer failed to qualify for duty free treatment under HTSUS subheading 9801.00.20 when “Skaraborg ha[d] not presented one iota of evidence that duty was paid on the subject … The court has examined this Receiving Journal document and observes that the document fails to show clearly the date of first importation, that duties were paid upon first importation, that the goods were exported to Canada

Gerber Food (Yunnan) Co. Ltd. v. United States

601 F. Supp. 2d 1370 · United States Court of International Trade · Mar 12, 2009

In making that argument, Green Fresh clearly expressed a desire to have Commerce apply a rate other than the PRC-wide rate of 198.63% to those sales. … To qualify for this exception, plaintiff must raise a new argument that is of a purely legal nature, the inquiry must not require further agency involvement, additional fact finding, or opening up of the record, and the

Southern Pacific Transp. Co. v. Commissioner

75 T.C. 497 · United States Tax Court · Dec 31, 1980

(This last provision was qualified in 1950.) … Furthermore, the record does not clearly establish that the substantial additive for conversion of gold was warranted.

Haggart v. United States

108 Fed. Cl. 70 · United States Court of Federal Claims · Dec 18, 2012

A qualifying plaintiff must have owned pertinent property on the date of the taking. … and expressly limits or qualifies the interest conveyed.”

The Brinkmann Corporation v. Mag Instrument, Inc.

Trademark Trial and Appeal Board · Jul 28, 2010

Brinkmann is qualified as an expert witness. Brinkmann, on the other hand, contends that Mr. … The secondary terms in each mark, STAR and MAXFIRE, are clearly different in sound and appearance.

Whether False Statements or Omissions in Iraq's Weapons of Mass Destruction Declaration Would Constitute a "Further Material Breach" Under U.N. Security Council Resolution 1441

Department of Justice Office of Legal Counsel · Dec 7, 2002

It is well established that the word “and” is capable of more than one possible construction. … In this case, examination of the context of UNSCR 1441 demonstrates clearly that paragraph 4 uses “and” in the disjunctive sense.

Oklahoma State Union of Farmers Educational & Cooperative Union v. Commissioner

68 T.C. 651 · United States Tax Court · Aug 1, 1977

To secure equity, establish justice and apply the Golden Rule. To assist our members in buying and selling. To secure and maintain profitable and uniform prices for farm products. … Petitioner’s bylaws clearly provide that upon liquidation the assets remaining after payment to creditors shall be distributed to the members on a pro rata basis. 2.

Arthur I. Appleton, Jr. , and The Government of the United States Virgin Islands, Intervenor v. Commissioner

140 T.C. No. 14 · United States Tax Court · May 22, 2013

Congress established the “mirror tax system” as the tax law of the Virgin Islands in 1921. … Commissioner, 309 U.S. 304 (1940), holding that a tax return does not have to be perfect to qualify as a tax return.

Mag Instrument, Inc. v. The Brinkmann Corporation

Trademark Trial and Appeal Board · Jul 28, 2010

Brinkmann is qualified as an expert witness. Brinkmann, on the other hand, contends that Mr. … The secondary terms in each mark, STAR and MAXFIRE, are clearly different in sound and appearance.

Ricky N. Dawson v. Department of Agriculture

2014 MSPB 67 · Merit Systems Protection Board · Aug 21, 2014

District Court were clearly a material breach. … He applied for early retirement under the VERA authority on March 8, 2013, 4 days before he was criminally convicted and sentenced to 60 months in jail. ¶6 Clearly the appellant’s primary motive in retiring

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.

Kenneth B. Mason v. R. James Nicholson

20 Vet. App. 279 · United States Court of Appeals for Veterans Claims · Aug 16, 2006

This is clearly an administrative error on the part of the VA. The VA is, therefore, obligated to correct the error." R. at 145. … The fee agreement clearly contemplates that the attorney receive 20% of past-due benefits plus some or all of the EAJA fees awarded by the Court.

Harris L. Winns v. United States Postal Service

2017 MSPB 1 · Merit Systems Protection Board · Jan 4, 2017

. § 752.402, neither the employee’s service in Roden, nor the appellant’s service at issue in the instant appeal, qualify as “current continuous service.” ¶13 Congress has expressly authorized … Department of Justice, 123 M.S.P.R. 288, ¶ 7 (2016) (finding that, when statutory language is clear, it must control absent clearly expressed legislative intent to the contrary).

In Re Upstream Addicks and Barker (Texas) Flood-Control Reservoirs v. United States

United States Court of Federal Claims · May 24, 2018

They must establish that “treatment under takings law, as opposed to tort law, is appropriate under the circumstances.” Id. … The Court’s commitment to an open, fact-driven, case-specific inquiry is supported by the quotation of qualified and not categorical language: a single act of flooding “may” not be enough.

Sekri, Inc. v. United States

United States Court of Federal Claims · Jun 1, 2023

Assessment of attorney’s fees is inappropriate when a party merely bases its arguments on an “‘erroneous view of the law or on a clearly erroneous assessment of the evidence.’” Level 3 Commc’ns, 724 F. … The applicant for attorney’s fees bears the burden of establishing entitlement to an award. Rumsey v. Dep’t of Just., 866 F.3d 1375, 1379 (Fed. Cir. 2017).