Case law

Friend v. Commissioner

40 B.T.A. 768 · United States Board of Tax Appeals · Oct 19, 1939

The petitioners, residents of Chicago, Ill., are the duly qualified and acting trustees of the trust estate created under the will of Henry Friend, deceased, who died a resident of Chicago, on August 1, 1932. … At the time that the will was drawn, and at the time of the decedent’s death, it was contemplated that the executors named in the will would be discharged and the trust estates established under the will would be created

Wunderlich Contracting Co. v. United States

351 F.2d 956 · United States Court of Claims · Oct 15, 1965

During the post-war years, the severe shortage of qualified personnel was aggravated by the required retraining of previously qualified servicemen and the great demand for engineers and draftsmen in industry generally, as … Plaintiffs were all experienced and qualified construction contractors, although never having worked together before as a joint venture nor in the Salt Lake City area, and the subcontractors were experienced and qualified

Ingham Regional Medical Center v. United States

126 Fed. Cl. 1 · United States Court of Federal Claims · Mar 22, 2016

If an individual claim qualifies for payment under the TRICARE Program, then the claim is reimbursed in accordance with the guidelines set forth in 32 C.F.R. § 199.14. … The language of the Release clearly and expressly incorporated the terms of the April 25, 2011 Letter.

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.

Consolidated Fibers, Inc. v. United States

2017 CIT 157 · United States Court of International Trade · Nov 27, 2017

To meet its burden, the government must “show that it was clearly reasonable in asserting its position, including its position at the agency level, in view of the law and the facts.” Gavette v. Office of Pers. … The facts and circumstances of this protest are identical to those raised in International Trading: the importer entered at a low rate; the final results of review published in the Federal Register established

Farrell Lines Inc. v. United States

499 F.2d 587 · United States Court of Claims · Jun 19, 1974

Neither can such payments qualify for subsidy under the category “other items of expense.” … in the 'administrative manual, training payments do not qualify for subsidy treatment.

Automotive Tire Service, Inc. v. United States

65 Cust. Ct. 230 · United States Customs Court · Oct 5, 1970

Although the designer may best explain his “design”, such testimony may be forthcoming from any qualified witness who has knowledge of the facts. See Stonewall Trading Co. v. United States, 64 Cust. … Clearly, therefore, item 772.50 • applies if the tires in question come under either of the alternative provisions.

T. M. Duche & Sons v. United States

39 C.C.P.A. 186 · Court of Customs and Patent Appeals · Mar 18, 1952

C., section 1001 , et seq., it is the right and duty of this court and the Customs Court to review the proceedings before the Tariff Commission to determine if there was substantial evidence in the record to establish compliance … forms of legislation have been regularly -observed. * * * While the Norwegian Nitrogen Products Co. case, supra, did not involve a review of the action of the Tariff Commission under the Administrative Procedure Act, it so clearly

Production of State Records in Court

2 Pa. D. & C. 725 · Pennsylvania Department of Justice · Jan 29, 1923

And even if he should, it is better that a few of the guilty should escape than a precedent be established by which many innocent persons may be involved in trouble. . . .” … This is clearly set out in the answer by the Attorney-General to the application for the attachment, and there has been no denial thereof upon the argument before us.

The American Academy of Facial Plastic and Re-constructive Surgery

Trademark Trial and Appeal Board · May 30, 2002

Thus, “a strong showing is required when the Office seeks to establish that a [mark] is generic.” … - 32 - Serial No. 75/215,519 Based on this record in its totality, applicant has clearly established that at least among plastic surgeons, the mark depicted below has

Green Lumber Co. v. Commissioner

32 T.C. 1050 · United States Tax Court · Aug 13, 1959

The evidence is that it was organized to and did take over certain phases of a long-established and going enterprise. … Indeed, the record affirmatively shows that in 1939 more than two-thirds of petitioner’s sales (in dollars) consisted of housing material sold to the CCC, an activity clearly outside the field of residential housing.

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.

Mobile Medical International Corp. v. United States

95 Fed. Cl. 706 · United States Court of Federal Claims · Aug 31, 2010

[A] potential bidder must establish that it had a substantial chance of securing the award in order to establish standing.... … In sum, plaintiff has not met its burden of establishing prejudice.

Diamond Tool Research Co. v. United States

55 Cust. Ct. 37 · United States Customs Court · Jun 30, 1965

The evidence discloses that the manufacture and selling of diamond tools is clearly the business of the plaintiff. … As to how this purchased merchandise was handled or distributed does not clearly appear in the record. Mr.

Beck Chemical Equipment Corp. v. Commissioner

27 T.C. 840 · United States Tax Court · Feb 26, 1957

Moreover, we think these cases are clearly distinguishable on their facts from the case at bar and are not controlling here. … It is well established that the Federal income tax system is based on an annual accounting.

Consolidation Coal Co. v. United States

64 Fed. Cl. 718 · United States Court of Federal Claims · Apr 4, 2005

Plaintiffs also argue that the record-keeping regulations merely serve a “control function” and do not establish that the reclamation fee is based on the amount of coal extracted. … [a]nd coal produced is clearly distinguishable from a sales tax. Congress knows how to do a sales tax. It did it in the Black Lung Excise Tax ...

C. F. Mueller Co. v. Commissioner

14 T.C. 922 · United States Tax Court · May 25, 1950

Congress had clearly in mind the difference between the various, kinds of corporations. … One of the main pure poses for which the petitioner was organized and operated was to continue to carry on that large, long established, commercial business.

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.”

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.

Rath v. Commissioner

101 T.C. 196 · United States Tax Court · Sep 8, 1993

The River City stock held by International qualifies as “section 1244 stock” as defined in section 1244(c). … As previously discussed, an S corporation does not qualify for ordinary loss treatment under section 1244(a).