Case law

Wilson v. Commissioner

39 T.C. 362 · United States Tax Court · Nov 6, 1962

Triad did not have a “qualified” retirement plan, and the annuity was “nonqualified” within the meaning of section 403,1.R.C. 1954. OPINION. … That the result is severe may pain us, but it cannot alter our decision where unconstitutionality has not been clearly demonstrated. Decision will be entered for the respondent.

Marathon Targets, Inc. v. United States

United States Court of Federal Claims · Nov 21, 2025

Brooks had “clearly manufactured” the evidence to support his company’s use of the protected information to challenge the TMIT award. See AR 3464. … The Government and MVP respond that the requirements are clearly laid out in the PWS. See ECF No. 49 at 31; ECF No. 50 at 38–39.

Brozik v. United States

180 Ct. Cl. 546 · United States Court of Claims · Jun 9, 1967

Web-ber clearly indicated that the prior opinion he expressed as a member of the Medical Board, which unanimously recommended permanent retirement from active duty, remains unchanged. A PEB was convened on May 31, 1963. … In this claim it has been clearly established that we are considering chronic, permanent disabilities which warrant the assignment of percentage ratings far in excess of 30 percent.

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.

J-B-N- & S-M

24 I. & N. Dec. 208 · Board of Immigration Appeals · Jul 1, 2007

The respondents’ lack of connections to power occurred because they previously lived in Burundi and therefore had not been in Rwanda long enough to establish ties or connections that could rival those established by his aunt … The respondents therefore cannot qualify for the relief of asylum or withholding of removal.

Washington v. Comm'r

120 T.C. 137 · United States Tax Court · Apr 21, 2003

But here, the divorce decree did not establish whose (petitioner’s or Mr. Washington’s) obligation it was to pay the unpaid 1989 tax liability. Therefore, this is a neutral factor. 2. … That language clearly relieves the spouse of all liability for the taxable year attributable to the understatement; it suggests that Congress intended that the provision “should apply to the entire taxable year and the entire

HowardLeight Industries, LLC

Trademark Trial and Appeal Board · Jul 5, 2006

Applicant’s earplug shape clearly is one of but few possible alternative designs which provide these features and serve these functions. … The burden of establishing acquired distinctiveness is on the applicant, who must establish acquired distinctiveness by a preponderance of the evidence.

H-M

20 I. & N. Dec. 683 · Board of Immigration Appeals · Jul 1, 1993

Pursuant to section 208(a) of the Act, the Attorney General may, in the exercise of her discretion, grant asylum to an alien who qualifies as a "refugee" within the meaning of section 101(aX42)(A) of the Act R U.S.C. § 1101 … A reasonable person may well fear persecution even where its likelihood is significantly less than clearly probable. Id. However, there must be a reasonable possibility of actually suffering such persecution.

F. W. Myers & Co. v. United States

4 Cust. Ct. 197 · United States Customs Court · Apr 17, 1940

recover certain sums of money claimed to have been illegally exacted by the collector of customs at Rouses Point, New York, on importations of merchandise designated in the invoices as Vim Oat Mill Feed, sometimes with other qualifying … The record clearly shows that the merchandise is something more than oat hulls ground. Plaintiff’s witness Thomas T.

Nielsen-Dillingham Builders, J.V. v. United States

43 Fed. Cl. 5 · United States Court of Federal Claims · Jan 6, 1999

Reference to manufacturers and suppliers is intended to establish the standards of performance and quality.” 1 The paragraphs that follow the *8 foregoing mandate establish the technical and performance standards for “Workstation … A fact qualifies as material if it would affect the outcome of the case. See id. at 248 , 106 S.Ct. 2505 .

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

Circle Line-Statue of Liberty Ferry, Inc. v. United States

76 Fed. Cl. 490 · United States Court of Federal Claims · May 14, 2007

In plaintiffs view, a contract term is implied if it was “clearly in the contemplation of the parties” at the time they negotiated the contract, even if the parties “deemed it unnecessary” to place the term in the contract … But where, as here, a plaintiff seeks to enforce a contract right and has an established history of operation, any remedy would be in contract and any damages would be readily provable.

Citizens Federal Bank, FSB v. United States

59 Fed. Cl. 507 · United States Court of Federal Claims · Jan 23, 2004

(“There is sufficient evidence to establish that FIRREA was at least a substantial factor in plaintiffs increased costs. … The Court reaffirmed in LaSalle, “if a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery.” LaSalle, 317 F.3d at 1374 (Fed.Cir.2003).

Medical Devices of Fall River, Inc. v. United States

36 Cont. Cas. Fed. 75,768 · United States Court of Claims · Dec 15, 1989

such organization, experience, controls, and skills; (F) has the necessary production, construction, and technical equipment and facilities, or the ability to obtain such equipment and facilities; and *82 (G) is otherwise qualified … However, in order to establish such a valid pre-award contract claim, plaintiff must set forth a clear and prejudicial violation of a procurement statute or regulation. CACI Field Services, Inc. v.

J. T. S. Brown's Son Co. v. Commissioner

10 T.C. 840 · United States Tax Court · May 17, 1948

The facts clearly show, we think, that Creel Brown, Jr., and his wife Lelia sold their stock outright late in December 1942 to Favret. … Hogan, but these shares were qualifying shares and were beneficially owned by Favret.

GALVAN

14 I. & N. Dec. 518 · Board of Immigration Appeals · Jul 1, 1974

The regulation clearly is designed to invalidate the Form 1-151 when presented for the purpose of allowing an alien to return to work at a place where the alien accepted employment subsequent to a determination by the Secretary … That provi- sion does not apply to aliens who qualify as returning resident immigrants under section 101(a)(27)(B) and who thus may be admitted under the less stringent documentary requirements established for returning residents

Reid v. United States

United States Court of Federal Claims · Jun 14, 2019

and IV of the amended complaint upon the grounds that: (1) the Court does not possess subject-matter jurisdiction to consider plaintiff’s quantum meruit claim and (2) the Tucker Act’s waiver of the government’s sovereign immunity … And so, the Court does not find the MSC’s actions to be clearly wrong or run afoul of the requirements of Section 5348, as plaintiff suggests.

Alloys & Chemicals Co. v. United States

56 Cust. Ct. 38 · United States Customs Court · Jan 10, 1966

Although, in our opinion, the evidence offered in said Gallagher & Ascher case is clearly distinguishable from that at bar, the court is inclined to accept defendant’s concession with respect thereto insofar as the merchandise … Ct. 440 , Abstract 64128, we were led to say— In the case at bar, aside from the testimony that the instant merchandise was bought as scrap and sold as scrap, there is not a scintilla of proof from any qualified witness to

Robert Charles Dowling v. The United States

298 F.2d 941 · United States Court of Claims · Apr 4, 1962

This clearly appears from an examination of section 502(b) ** which governs here and which provided the times at which each eligible veteran should receive the designated sums. … Plaintiff’s appointment was pursuant to 61 Stat. 795 , 907, § 515, which provides •’ in part: “(e) In time of emergency declared by the President, or by the Congress, and in time of war, the President is authorized to appoint qualified