Case law

Charles McCandless Tile Service v. The United States

422 F.2d 1336 · United States Court of Claims · Mar 20, 1970

At various times courts have looked to such things as the amounts paid by similar enterprises for services of a like character; the type and extent of services rendered by the employee; the scarcity of qualified employees … It is also well established that the burden of proof in each case regarding the extent to which purported salary payments constitute reasonable compensation for services performed rests upon the taxpayer.

Orr v. Commissioner

78 T.C. 1059 · United States Tax Court · Jun 17, 1982

Moreover, the record clearly reveals that after ST was incorporated, ST, Inc., carried on the same business that had been carried on by ST. … The customer deposit liabilities at issue in the instant case, however, are clearly distinguishable from the accounts payable in Focht.

Golden Dragon Precise Copper Tube Grp., Inc. v. United States

2015 CIT 89 · United States Court of International Trade · Aug 19, 2015

” with respect to the price that is thereby and thereon established. … The record documentation of the two tariffs Commerce selected provides pages headed “Rate Detail” and “Tariff Detail” under which the “organization” and “tariff” are clearly indicated as pertaining to “ROUND-THE-WORLD

Cummins Inc. v. United States

377 F. Supp. 2d 1365 · United States Court of International Trade · May 17, 2005

This description clearly demonstrates that the crankshafts are “formed” and “shaped” after forging. … Thus, the goods did not qualify as goods originating in the territory of a NAFTA party.

Herms v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 29, 2024

Brawer opined the assessments “clearly excluded a multiple of other potential causes for [Petitioner’s] hearing loss.” Id. at 1-2. Dr. … Standards for Adjudication The Vaccine Act was established to compensate vaccine-related injuries and deaths. § 10(a).

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

United States Court of Federal Claims · Apr 22, 2026

First, the Federal Circuit asked the Court to address whether the Induced Surcharges qualify as a temporary taking. Id. … In this case, where defendant is culpable for creating conditions it believes constituted an emergency, “the government immunity from liability under the necessity doctrine would stretch the doctrine too far.”

Roche Vitamins, Inc. v. United States

750 F. Supp. 2d 1367 · United States Court of International Trade · Dec 23, 2010

clearly contemplates that products within the scope of the subheading would be beta-carotene or other carotenoid colorants of a particular kind or for a particular purpose.” Id. at 691. … Defendant’s expert is highly qualified and has extensive experience researching carotenoids. See id. at 1-4.

Sacred Heart Hospital v. United States

616 F.2d 477 · United States Court of Claims · Feb 20, 1980

The results of that survey clearly show that plaintiff administered over four times as much therapy as its closest competitor. See *398 note 6, supra. … Such a procedure was clearly contemplated by the statutory provisions, 42 U.S.C. § 1395x(v), and is within the plain meaning of the regulations.

Watanabe Group v. United States

34 Ct. Int'l Trade 1545 · United States Court of International Trade · Dec 22, 2010

Additionally, Watanabe’s sales were not individually examined by Commerce in the prior review because Watanabe was neither a voluntary nor a mandatory respondent in that review, although it qualified for a separate rate … This misreads Gallant, a separate AFA rate case, which clearly states that an “AFA rate must be a reasonably accurate estimate of the respondent’s actual rate.”

Supplementary Discussion of the President's Powers Relating to the Seizure of the American Embassy in Iran

Department of Justice Office of Legal Counsel · Nov 11, 1979

he President in every possible instance shall consult with Congress before introducing United States Arm ed Forces into hostilities or into situations w here imminent involvem ent in hostilities is clearly … N either A ct has been invoked before, although there are well-established precedents for employing such controls under similar prior authority. E.g., Sardino v.

The Public Warehousing Company

Armed Services Board of Contract Appeals · Aug 5, 2015

In moving for summary judgment, the government contended that the appeal turned on the interpretation of Mod. 27 which "clearly addressed the Government's liability for transportation fees in Iraq," and which "clearly established … The Government will not pay transportation fees beyond this established maximum."

Eaton v. United States

49 Ct. Cl. 125 · United States Court of Claims · Dec 1, 1913

In the Juno, Howry, J., speaking for the court, said, “No one of the persons qualifying * * * professes to have any personal knowledge of the capture or of the illegality of the alleged acts,” and in rejecting a newspaper … But no matter what was said in argument, the fact remains that this neutral was not a cartel ship; and because it was not, the unneutral conduct of the vessel more clearly appears.

Irving W. Rice & Co. v. United States

65 Cust. Ct. 125 · United States Customs Court · Aug 20, 1970

Paragraph 280(b), Tariff Act of 1930, was qualified by a “not specially provided for” clause. … Absent such a specific competing provision, the language “with or without frames or cases” may be said to establish a contrary context within the meaning of General Headnote 9 (f) (i).

United States v. Frank Samuel & Co.

26 C.C.P.A. 22 · Court of Customs and Patent Appeals · Apr 25, 1938

It clearly appears from the record that the imported merchandise contains more than 1 per centum of carbon and less than 30 per centum of manganese. … The witness Furness, eminently qualified to speak authoritatively on the subject of alloys used in the manufacture of iron and steel, said that silico-spiegel is an iron silicon manganese alloy; that its minimum silicon content

Liddle v. Commissioner

103 T.C. 285 · United States Tax Court · Aug 22, 1994

Wear and tear clearly are factors to be considered in fixing or determining the useful life of property. See sec. 1.167(a)-l(b), Income Tax Regs. … Memo. 1990-459 (petitioner failed to establish that painting had determinable useful life); Rev. Rul. 68-232, 1968- 1 C.B. 79 .

Mattoon & Co. v. United States

30 Cust. Ct. 228 · United States Customs Court · May 20, 1953

Opposed to this testimony, defendant offered the testimony of three qualified witnesses, all with many years’ experience in dealing in and handling waste materials. … D. 43976 (1930), the Court of Customs and Patent Appeals said: The term “woolen rags” in paragraph 1105 [of the Tariff Act of 1922] clearly includes all woolen rags, old and new. In E. A. Stone & Co. v.

Easley v. United States

31 Fed. Cl. 129 · United States Court of Federal Claims · Apr 28, 1994

This court will overturn such determinations only if “the [plaintiff] shows by cogent and clearly convincing evidence that such determinations are arbitrary, capricious or not supported by substantial evidence.” Finn v. … The New York Heart Association has established four classes of heart disease according to the extent of a patient’s functional capacity. Class 3 heart disease involves "[m]arked limitation of physical activity.

Armantrout v. Commissioner

67 T.C. 996 · United States Tax Court · Mar 23, 1977

Hamlin, Inc., established and funded an educational trust arrangement providing for the payment of the education expenses of the children of its key employees. … Typically, payments of the children's expenses were made directly to the school or creditor providing the service which qualified under the Educo plan.

Ammex, Inc. v. United States

288 F. Supp. 2d 1375 · United States Court of International Trade · Oct 30, 2003

. § 4081, cannot qualify as duty-free under 19 U.S.C. § 1555(b)(8)(E) (2000) and 19 C.F.R. §§ 19.35(a) and 19.36(e) (2001).2 Id. ¶¶ 1, 22. By leave of the court, Ammex amended its complaint. … [the] protest shall clearly so state on its face.” 19 C.F.R. § 174.21(b).

WECC, Inc.

Armed Services Board of Contract Appeals · Apr 13, 2022

To receive an award, WECC must qualify as a party as defined by EAJA. … See Job Options, 11-1 BCA ¶ 34,663 at 170,761 (noting the Board has denied EAJA recovery when there were close factual questions that were not clearly established until after the hearing).