Case law

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.

Fowler v. United States

United States Court of Federal Claims · Jul 2, 2025

Fowler has not shown that his mental health condition qualifies as a legal disability for purposes of extending the statute of limitations for filing a claim in this Court. To qualify under the exception, Mr. … Cl. at 528 (“As the [Court of Claims] explained, it is not ‘unique in federal law to have an administrative remedy immune from judicial review if issued after the period expired. . . .

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

H. Reisman Corp. v. United States

598 F.2d 586 · Court of Customs and Patent Appeals · May 24, 1979

The court also found that, although the largest quantity was sold at the $5.75 price, such price was not available to all purchasers at wholesale and, thus, could not qualify for the American selling price. … There is thus an “absence of sales” to establish “the price * * * at which such article is jreely sold * * * * * We think this is such an absence as Congress intended to bring into effect the expressly stated alternative

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.

Filo v. United States

United States Court of Federal Claims · Jun 7, 2021

Filo and in fact contemplated an additional order in its requirement of “a Qualified Domestic Relations Order to effectuate this purpose.” (Id. at 17–22). … In challenging the determinations of a military board, a plaintiff must demonstrate “by cogent and clearly convincing evidence,” Wronke v. Marsh, 787 F.2d 1569, 1576 (Fed.

Filo v. United States

United States Court of Federal Claims · Jun 7, 2021

Filo and in fact contemplated an additional order in its requirement of “a Qualified Domestic Relations Order to effectuate this purpose.” (Id. at 17–22). … In challenging the determinations of a military board, a plaintiff must demonstrate “by cogent and clearly convincing evidence,” Wronke v. Marsh, 787 F.2d 1569, 1576 (Fed.

Sothern v. United States

32 Cust. Ct. 216 · United States Customs Court · Apr 8, 1954

Since the evidence in this case clearly shows that the merchandise at bar was made from dried stalks of citronella and lemon grass, chemically treated and processed, we have no hesitation in holding that it is strawboard … The weight of the evidence in this case establishes that in two significant respects the involved paperboard does not meet the specifications for test or container board.

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.

Zaffaroni v. Commissioner

65 T.C. 982 · United States Tax Court · Feb 17, 1976

In her hands, such attributed income did not qualify for exclusion under section 911 because it was not foreign income earned by a United Statés citizen. … To the contrary, the only definitional provisions in section 871(c) on being engaged in United States business prescribe objective income limits, and the stipulated facts in the instant case clearly establish that Alejandro

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).

Shaw Constr. Co. v. Commissioner

35 T.C. 1102 · United States Tax Court · Mar 21, 1961

This certificate established the maximum loan the Veterans’ Administration would insure and the maximum selling price that each lot and house could be sold for to a qualified veteran. … reflect the income, the computation shall be made in accordance with such method as in the opinion of respondent does clearly reflect the income.

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

Kress v. United States

22 C.C.P.A. 421 · Court of Customs and Patent Appeals · Dec 3, 1934

* * * On this record the trial court, in an opinion by Sullivan, J., held that as the collector had found that the involved masks were chiefly used for the amusement of children, and as there was no evidence tending to establish … If the words “all other toys, and parts of toys” were governed by both qualifying clauses, then clearly, the provision could not be administered without completely nullifying one or the other of these two directly opposing

Rda Construction Corp. v. United States

132 Fed. Cl. 732 · United States Court of Federal Claims · Jul 27, 2017

TR at 1693 (Kelley) (“No, it’s clearly inaccurate with the date and there was also some other issues with that once we started to dig into it. . . . . … Furthermore, it is important to acknowledge that as a qualified inspector J.P.

Omaha Public Power District v. United States

44 Fed. Cl. 383 · United States Court of Federal Claims · Jul 26, 1999

The unmistakability doctrine — a principle which dictates that immunity from future legislation (here, a tax) be clearly, unmistakably incorporated into a contract with the Government in order to be *389 enforced — requires … But legitimate expectations cannot include an expectation of immunity from legislation that imposes additional costs on activities from which the plaintiff derived a prior benefit.

Mather v. Commissioner

5 T.C. 1001 · United States Tax Court · Oct 30, 1945

The question for determination is whether petitioner is taxable in 1940 and 1941 on the income of four trusts which he had previously established for the benefit of four of his infant children. … That was clearly brought out by the court in its opinion in the Chandler case, supra.

Jerry Hodges v. Department of Justice

2014 MSPB 54 · Merit Systems Protection Board · Jul 17, 2014

In response to the appellant’s reasonable accommodation request, both the agency and the appellant looked for a number of jobs for which he might qualify in the Department of Justice (not just in the Bureau … Their efforts were clearly stymied by their attempts to follow the ambiguous and contradictory medical evidence provided by Dr.