Case law

Dean v. Commissioner

35 T.C. 1083 · United States Tax Court · Mar 30, 1961

Such a gift cannot qualify for the statutory interest deduction. … It is well established that deductions are matters of legislative grace and must be clearly established.

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

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).

First Northwest Industries, Inc. v. Commissioner

70 T.C. 817 · United States Tax Court · Sep 6, 1978

Finally, petitioner contends the evidence herein establishes that the rights to Ron Reed had substantial value. … This argument is clearly without merit. SEC. 1222. OTHER TERMS RELATING TO CAPITAL GAINS AND LOSSES.

Pamela Ann Dillon v. Secretary of Health and Human Services

114 Fed. Cl. 236 · United States Court of Federal Claims · Jan 10, 2014

The chief special master accepted each of these experts as well-qualified. Id. … According to him, a flu vaccine could trigger an immune response targeting the myelin basic protein that provides a protective sheath around the body’s nerve fibers due to the structural similarity between components of

Shearin v. United States

37 Cont. Cas. Fed. 76,265 · United States Court of Claims · Feb 14, 1992

. § 1915 (d) (1988). 3 The Clerk then apparently selected plaintiff from the courts qualified attorneys list. … The elements of a contract are clearly not present with respect to the district court itself. There is no evidence of mutuality of intent to contract.

Thurber v. Brown

5 Vet. App. 119 · United States Court of Appeals for Veterans Claims · May 14, 1993

diagnosis of arthritis, analysis of signs and symptoms Page 54 Synovial fluid Pages 108-110 Radiology of rheumatic diseases, ankylosing spondylitis, syno-viocytes Page 257 Structure and function of sy-noviocytes Page 287 Immune … The Supreme Court has noted that veterans benefits, entitlement to which is established by service to country at great personal risk, are “akin to Social Security benefits.” Walters v.

Irwin v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 29, 2024

Hedrick stated, “…the magnitude of an immune response to an infectious agent is different than the magnitude of an immune response to a vaccine.” Tr. 72. … When a petitioner has established that vaccination can cause a given condition and has demonstrated that the timing prong has been met, it allows the petitioner to establish that vaccination was the but-for cause of his condition

Ellis v. Commissioner

45 T.C.M. 229 · United States Tax Court · Nov 29, 1982

The evidence submitted at trial establishes that insulation costing $2,000 was installed in petitioner's home and that the insulation qualifies for the energy credit provided by section 44C. … Here, the evidence clearly establishes that one-half of the price was paid by Ms. Leach and one-half by petitioner. Accordingly, petitioner should be allowed credit at 15 percent of $1,000 or $150.

Kadillak v. Comm'r

127 T.C. 184 · United States Tax Court · Nov 7, 2006

However, it is unnecessary to reach the facts and circumstances analysis in cases where a “condition certain to occur” has not been established. … Furthermore, shares of stock clearly constitute property, and the nonvested shares were transferred to petitioner subject to a lapse provision.

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.

Ya Global Investments, LP F.K.A. Cornell Capital Partners, LP, Yorkville Advisors, GP LLC, Tax Matters Partner and Ya Global Investments, LP F.K.A. Cornell Capital Partners, LP, Yorkville Advisors, LLC, Tax Matters Partner

United States Tax Court · Nov 15, 2023

And his advice was that “they did” qualify for the safe harbor. 68 Mr. … Karst’s conclusion that the partnership qualified for the securities trading safe harbor.

Pahl v. Commissioner

67 T.C. 286 · United States Tax Court · Nov 22, 1976

This right was not qualified by any circumstances, terms, or conditions existing at the time of the receipt of those sums. … We stated as follows (49 T.C. at 648): The bylaw clearly served a business purpose of Electric since it enabled Electric to recover the amount of the "unreasonable” salary which caused it to lose the deduction.

Prioritizing and Deferring Removal of Certain Aliens Unlawfully Present in the United States

Department of Justice Office of Legal Counsel · Nov 19, 2014

These limits, however, are not clearly defined. … To begin with, the policy is based on a factor clearly “within [DHS’s] expertise.” Chaney, 470 U.S. at 831.

Godfrey v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 22, 2014

DECISION DISMISSING CASE1 On May 29, 2012, Ashton Godfrey filed a petition seeking compensation under the National Vaccine Injury Compensation Program2 alleging that he suffered from an immune mediated illness as … Further, Petitioner has not opted not to attempt to establish that his alleged injuries were vaccine-caused. In this case, Mr.

Quimba Software, Inc. v. United States

132 Fed. Cl. 676 · United States Court of Federal Claims · Jun 26, 2017

Although the Tucker Act expressly waives the sovereign immunity of the United States against such claims, it “does not create any substantive right enforceable against the United States for money damages.” … The paragraph immediately following (b)(1) establishes an exception to the presumption for cases in which the deferral was discernibly unavoidable. 7  The presumption

Blair v. Commissioner

63 T.C. 214 · United States Tax Court · Nov 18, 1974

However, such home will not be considered as the principal place of abode where the child establishes a separate habitation and only returns for periodic visits. … As an agent of the State, the county collector was likewise immune from suit. Cf. Posinski v. Chicago, M. St. P. & Pac. R. Co., 376 Ill. 346 , 33 N.E. 2d 869 (1941). State property cannot be condemned.

Schneidermann v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 15, 2026

(citing Phil Alderson, Absence of Evidence is not Evidence of Absence: We Need to Report Uncertain Results and Do it Clearly, 328 BMJ 476 (2004) (Ex. 25)).) … Regarding Althen prong two, petitioner relies on the following as “key” points: a temporal association between vaccination and onset of symptoms; the established role of cytokines in pain syndromes; “the possibility of immune

SCM Corp. v. United States

82 Cust. Ct. 351 · United States Customs Court · Jun 11, 1979

Plaintiff also maintains that the privilege against interagency advisory opinions is not absolute but qualified. … Clearly, these documents, containing opinions, deliberations, advice, and recommendations, show an evaluation by those who must advise on the advantages and disadvantages of a proposed policy decision.

Nestle Holdings, Inc. v. Commissioner

94 T.C. 803 · United States Tax Court · Jun 6, 1990

Under these principles, we observed that if the accrual method taxpayers had taken second-mortgage notes from the purchasers instead of the restricted accounts from the S&L, the notes clearly would have been includable in … Certainly, preferred stock does not qualify under this practical definition.