Case law

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.

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).

Cushman v. Commissioner

40 B.T.A. 948 · United States Board of Tax Appeals · Nov 24, 1939

We think that the evidence shows very clearly that contemplation of death was not a motive for the creation of the trust. … Such clearly was one of the purposes which Mary W. Cushman had in the creation of the trust estate.

Cheng Shin Rubber Ind. Co. v. United States

2023 CIT 16 · United States Court of International Trade · Feb 13, 2023

(quoting plaintiffs’ briefing). 4 The Tire and Rim Association is an American organization that establishes and promulgates “interchangeability standards for tires, rims and allied parts for the guidance of manufacturers … But Commerce’s interpretation of the load capacity chart as permitting the tires to have a dual-use was not clearly erroneous based on the record before it.

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.

Livesay v. Principi

15 Vet. App. 165 · United States Court of Appeals for Veterans Claims · Aug 30, 2001

Therefore, in the view of NOVA, the effective date of claims “reopened after final adjudication” or “for increase of compensation ... shall be fixed in accordance with the facts found,” and is not subject to the qualifying … See Fugo, supra; see also Cook, supra (to establish CUE, it is incumbent on the veteran to establish entitlement to benefits as of the date of the claim being challenged as CUE); Bustos v.

Songero v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 28, 2025

In ADEM, a related condition, “the presumptive mechanism is immune-mediated demyelination although immune- complex mediated vasculopathy has also been postulated.” Id.; Pet. Ex. 19 at 1-2. 19 Dr. … “[I]nteractions of the immune cells and the potential for a negative cascade of auto- immunity have led to postulation of what is termed the ‘fertile field’ model.” Id.

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.

Toyota Town, Inc. v. Commissioner

79 T.C.M. 1457 · United States Tax Court · Feb 8, 2000

Rather, the Commissioner, relying upon his authority under section 446(b), administratively established in Rev. … Where the taxpayer has used a method of accounting that does not clearly reflect income, the Commissioner has considerable discretion to determine a method clearly reflecting income that the taxpayer must use.

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.

Arnold v. United States

19 Cl. Ct. 521 · United States Court of Claims · Feb 20, 1990

Plaintiff argues that his business expenses qualify as deductible employee business expenses under the applicable regulations. The third ground disputes a $174.72 negligence assessment by the IRS. … In any event, a claim seeking a refund for a single year on a specified ground is insufficient to establish an informal, much less a formal, claim for a refund on that same ground for a different tax year.

Herbert v. United States

32 Fed. Cl. 293 · United States Court of Federal Claims · Nov 15, 1994

. § 1498 (b), which waives sovereign immunity for copyright infringement actions filed against the United States. … The parties’ intentions are clearly issues of fact material to the outcome of this case. CONCLUSION Defendant has not met its burden of establishing that it is entitled to judgment as a matter of law.

Strout v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 31, 2026

Although clearly easier to meet than the preponderant standard required for compensation, “courts have struggled with the nature and quantum of evidence necessary to establish a reasonable basis.” Wirtshafter v. … of the petitioner’s immune system that led to a rapid onset of GBS and thus a 1-day onset was appropriate).

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.

Lizarraga Customs Broker v. United States Bureau of Customs & Border Prot.

2011 CIT 128 · United States Court of International Trade · Oct 17, 2011

A briefing schedule was established, which was subsequently modified by the parties. … Lizarraga clearly prevailed in ultimately securing this permanent guarantee from the defendants.

AGOUR

26 I. & N. Dec. 566 · Board of Immigration Appeals · Jul 1, 2015

Clearly, the language of these two statutes is different, in part because the waiver provision has changed substantially as a result of various amendments to the Act.12 B. … Consequently, the fraud waiver was interpreted to be available to any qualifying alien who used fraud to gain admission.

Mullins v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 4, 2024

K.M. was unable to communicate her symptoms clearly given her age, but was not acting as she normally would according to her parents. Id. … F, Tab 4 at 3 (“[L]eukodystrophies are genetic leukoencephalopathies, but not all genetic leukoencephalopathies qualify as leukodystrophies.”).

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.

Clinton Deckard v. Commissioner

155 T.C. No. 8 · United States Tax Court · Sep 17, 2020

The prohibition on the distribution of profits is clearly embodied in the Act, which governs the formation, operation, and dissolution of nonstock, nonprofit corporations in Kentucky.7 A corporation subject to the provisions … - 20 - its dissolution, its assets shall be distributed for exempt purposes within the meaning of section 501(c)(3) or shall be distributed to an entity established for public

Baldi Bros, Inc. v. United States

United States Court of Federal Claims · May 12, 2023

It argues that Baldi cannot prevail on its constructive change claim in Allegation 4 because “the contract requirements clearly establish that both the Soil Tracking Form and the Travis [AFB] Environmental Plan are required … Also, there is no evidence that demonstrates that the Soil Management Procedures Manual qualifies as a base regulation.