Case law

360Training.com, Inc. v. United States

104 Fed. Cl. 575 · United States Court of Federal Claims · Apr 26, 2012

OSHA was seeking to authorize qualified vendors to provide online OSHA Outreach Training Program courses (“outreach courses”) and successful applicants would be awarded a nonfinaneial “cooperative agreement.” … One of the FGCAA’s purposes was to promote uniformity in the use of the instruments and to more clearly define the relationships and corresponding responsibilities associated with each instrument. 31 U.S.C. § 6301 (2).

Eaton Manufacturing Co. v. United States

66 Cust. Ct. 293 · United States Customs Court · Apr 26, 1971

Headnote 3 clearly does not provide for classification of the machine with the power unit with which the machine is imported — the converse of the proposition described in the headnote. … The fact of the matter is, however, that item 696.15 is a qualified provision for parts of yachts or pleasure boats — qualified by the language of the superior heading above it, as amplified by subpart D headnotes and General

Tweeddale v. Commissioner

92 T.C. 501 · United States Tax Court · Mar 22, 1989

However, the Seventh Circuit nevertheless held: under the broad language of sec. 6700, there is nothing to prevent a tax protest group from qualifying as an “abusive tax shelter.” … The words “any other plan or arrangement” are clearly broad enough to include a tax protestor group. * * * [ 827 F.2d at 1148 .] We agree.

Pep Boys, Manny, Moe & Jack v. Fisher Bros.

94 F.2d 204 · Court of Customs and Patent Appeals · Jan 24, 1938

On November 5, 1935, the Examiner of Interferences rendered his decision, holding that the mark “CAN O’ GOLD” was not descriptive of motor lubricating oils, and that opposer “cannot here qualify under this clause.” … It is clearly sufficient if it appears from the notice that he relies upon confusion in trade under the Trade-mark Act of February 20, 1905 as one of his grounds of opposition.

United States v. C. J. Tower & Sons

38 C.C.P.A. 131 · Court of Customs and Patent Appeals · Mar 6, 1951

The findings of fact in the case at bar are fully supported by the testimony of eminently qualified witnesses; including the finding that the merchandise is.unsuitable for use in its imported' condition. … not be disturbed, especially upon issues which turn upon the intelligence and credibility of witnesses, unless such findings are without evidence in the record to support them or are clearly contrary to the weight of such

La Crosse Technology, Ltd. v. United States

826 F. Supp. 2d 1349 · United States Court of International Trade · Feb 29, 2012

The subject merchandise base units qualify as composite goods because they include both clock and weather components. … Customs has summarized the particular need/specific activity requirement as requiring “a relationship between the articles contained in a group, and such relationship must establish that the articles are clearly intended

Spellissy v. United States

103 Fed. Cl. 274 · United States Court of Federal Claims · Feb 2, 2012

“The actions for which the Tucker Act waives sovereign immunity are actions pursuant to contracts with the United States, actions to recover illegal exactions of money by the United States, and actions brought pursuant to … Plaintiff has failed to show by “cogent and clearly convincing evidence” that the board’s decision was arbitrary, capricious, contrary to law, or unsupported by substantial evidence.

Parsons v. Secretary of Health and Human Services

United States Court of Federal Claims · May 23, 2024

[A]fter immunization for flu….” An MRI performed on February 15, 2019, showed partial thickness supraspinatus tendon tear, mild to moderate degenerative arthritis, mild subacromial bursitis, and marrow edema. … but qualifying for a limited exception; suffered the residual effects of her injury for more than six months, died from her injury, or underwent a surgical intervention during an inpatient hospitalization; and has not filed

Baratt v. United States

585 F.2d 1041 · United States Court of Claims · Oct 18, 1978

It led to the establishment of a pay formula for GPO supervisory personnel based upon the "basic journeyman pay of the journeymen supervised.” … None of plaintiffs’ assertions clearly demonstrates that the BEP, with Department of Treasury approval, is not paying plaintiffs the prevailing rate, as established in a good faith adminstrative determination, for the supervisory

Application of Janis Robins

429 F.2d 452 · Court of Customs and Patent Appeals · Aug 13, 1970

Mention of representative compounds encompassed by generic claim language clearly is not required by § 112 or any other provision of the statute. … In its second opinion, the board noted that appellant’s use of the phrase “having a single carbon to mercury valence bond” in some of the claims to qualify the expression “monoorgano mercuric compound” creates somewhat of

United States v. Ohio

487 F.2d 936 · Temporary Emergency Court of Appeals · Oct 25, 1973

Judge Hastings, speaking for this court, clearly sets out the reasoning and the authority upon which our decision is based. What is said in that case equally applies to our present case. … The State is placed in the same position as private employers with whom the State competes for qualified employees. State expenditures are decreased rather than increased and thus no additional revenue need be raised.

June B. Pitt, of the Estate of Bruce Wilson, Deceased v. The United States

420 F.2d 1028 · United States Court of Claims · Jan 23, 1970

Thus apprised, he gave no indication that he regarded his resignation as qualified or conditional. … Viewed on the evidence as a whole it clearly does not establish a breach of the liability standard for medical care announced in Booth, supra.

National Polychemicals, Inc. v. United States

62 Cust. Ct. 453 · United States Customs Court · Apr 23, 1969

And, by examining this structure in two dimensions at a time, you can clearly see two hexagons as part of the molecular structure of this model [E. 80]. Dr. … [R. 35-36.] *462 The testimony in this case establishes that triazine rings exist in various forms. Dr.

CAZARES

21 I. & N. Dec. 188 · Board of Immigration Appeals · Jul 1, 1996

INS, supra, the court clearly held that tem- porary resident status acquired pursuant to the provisions of section 245A of the Act qualifies as lawful domicile for section 212(c) purposes. … That clearly would have placed the matter in a different light, as the court would have been obliged to invalidate the regulation, assuming it had concluded that the regulation was in conflict with its interpretation of domi

Estate of Roberts v. Commissioner

59 T.C. 128 · United States Tax Court · Oct 19, 1972

Ray Roberts (hereinafter referred to as the petitioner) was appointed executor of her estate on June 14,1966, and duly qualified as such, within the time and manner prescribed by law. … At the time of her death, decedent owned no right, title, or interest, or a privilege or a benefit in, to, or incidental to said mineral estate other than that created, established, and provided for under, by virtue of, and

Scarseth v. United States

52 Fed. Cl. 458 · United States Court of Federal Claims · Apr 30, 2002

The language of plaintiffs request to withdraw his resignation clearly addresses a resignation which had been previously submitted to the Army. … The Ad Hoc Review Board documents in the record clearly indicate that the Board was reviewing plaintiffs resignation after June 7, 1994.

Carlisle Tire & Rubber Co. v. United States

517 F. Supp. 704 · United States Court of International Trade · Jun 19, 1981

However, Article 10 of the Taiwanese Statute for Encouragement of Investment placed a limit on the tax rate to be applied to the income of qualifying firms. … Thus a mere showing of reasonableness on the part of the defendant does not suffice to establish the correctness of the Secretary’s determination.

Couzens v. Commissioner

11 B.T.A. 1040 · United States Board of Tax Appeals · May 5, 1928

A. 817, or from gnaeraippmipns-of qualified witnesses, or from book value, or from recognized m'arket quotations o.r other data, must depend upon the nature of the property under consideration and the extent to which such … Clearly opinions might differ as to such price. .A common figure must be agreed up.on.

Mutava v. United States

United States Court of Federal Claims · Sep 22, 2025

Because Plaintiff seeks to proceed in forma pauperis, ECF No. 2, the court must review the complaint to determine if it states a claim or seeks damages from one that is immune. 28 U.S.C. § 1915. … And this court’s rules clearly state that a pro se plaintiff wishing to file a complaint in this court via email must send that complaint to prose_case_filings@cfc.uscourts.gov. RCFC App’x E ¶ 9(b)(i).

Anderson v. Commissioner

56 T.C. 1370 · United States Tax Court · Sep 27, 1971

a two-pronged argument for the proposition that petitioner is entitled only to treat the payment as a long-term capital loss: (1) Petitioner has not satisfied the requirement of section 162(a), in that he has failed to establish … reversing 48 T.C. 815 (1967), involved the question of whether payment for an item which had been deducted as an expense in an earlier year, represented the “recovery” of an amount previously deducted or the proceeds of a qualifying