Case law
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78 T.C. 767 · United States Tax Court · Apr 29, 1982
The proposed bonds, thus, clearly fall within the general language of section 103(a)(1). That language is qualified, however, by other provisions of section 103. … In this connection, it should be noted that sec. 1.103-13(gXl) and (2), Income Tax Begs., is qualified by several other provisions.
Cited 1 timesPublishedCrestview Clinical Laboratory, LLC v. United States
United States Court of Federal Claims · Apr 24, 2026
a showing that the plaintiff qualifies for that payment by satisfying designated statutory or regulatory requirements.” … Such communications are clearly relevant and discoverable, and likely would make appropriate exhibits to a motion for summary judgment.
Cited 0 timesPublishedUSfalcon, Inc. v. United States
92 Fed. Cl. 436 · United States Court of Federal Claims · May 21, 2010
Tech., 316 F.3d at 1319 (finding that standing was established assuming the protester succeeds on its argued grounds); Beta Analytics Int’l, Inc. v. … A substantial chance of receiving a contract award has thus been established.
Cited 48 timesPublishedArmed Services Board of Contract Appeals · Apr 28, 2022
As a partial waiver of sovereign immunity, the EAJA is to be strictly construed in favor of the United States. Ardestani v. I.N.S., 502 U.S. 129,137 (1991). I. … This is particularly applicable here, where the established law allowed the contractor to prove standby without an explicit order; specifically, by indirect evidence. 2.
Cited 0 timesPublishedUnited States Court of Federal Claims · Mar 8, 2018
Meissner responded After a complete review of 26 USC, the IRC [Internal Revenue Code], and case law, the erroneously allege [sic] "wages" by the payer are clearly not those described in section … Cl. 54, 60 (2017) ('To establish jurisdiction, Plaintiff must establish that he filed an administrative refund claim with the IRS prior to filing suit in this Court."); Fremuth v. United States, 129 Fed.
Cited 0 timesPublished141 Ct. Cl. 486 · United States Court of Claims · Mar 5, 1958
The record in this case does not establish that his suspension was unlawful, and such a finding is not a prerequisite to his right to recover back pay under the Act of August 26, 1950. See O’Brien v. … We are of the opinion that the 1950 Act set forth a formula for the computation of the back pay which a person might receive thereunder and under that formula, as clearly indicated in the statute, a reinstated employee such
Overruled by Isidore Zeiger v. United States, 295 F.2d 915 (1961)Cited 12 timesPublishedMilliren v. Secretary of Health and Human Services
United States Court of Federal Claims · Dec 9, 2024
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. … In fact, Petitioner’s primary care physician clearly stated that he “in no way” believed that the vaccine caused Petitioner’s symptoms. Ex. 19 at 52.
Cited 0 timesUnpublishedFlensburger Dampfercompagnie v. United States
59 F.2d 464 · United States Court of Claims · Feb 8, 1932
hereafter the equality shall not be reciprocated in the ports of Prussia and her dominions, the President may issue his proclamation, declaring that fact, and thereupon the section preceding shall cease to be in force,” clearly … The plaintiff to recover must establish a right under the statutes.
Cited 1 timesPublishedEstate of Stewart v. Commissioner
52 T.C. 830 · United States Tax Court · Aug 14, 1969
The sole issue for our determination is whether the remainder interests in two trusts established by the decedent qualify for a charitable deduction pursuant to section 2055 1 because of the investment and management discretion … question is answered in the negative, then it would seem that each standard set forth in respondent’s regulations will have been met since, aside from the existence of the discretionary powers, the remainder shares are clearly
Reversed by Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal Revenue, 436 F.2d 1281 (1971)Cited 15 timesPublishedHeinze v. Secretary of Health and Human Services
United States Court of Federal Claims · Feb 25, 2015
Respondent stated that petitioners’ claim that J.H. suffers from “immune dysregulation” is unsupported by the records. Id. at 5. … Petitioners allege that the MMR vaccine caused J.H. to suffer immune dysregulation resulting in erythema multiforme. The medical records do not demonstrate that J.H. was diagnosed with immune dysregulation.
Cited 0 timesUnpublished46 Fed. Cl. 126 · United States Court of Federal Claims · Oct 21, 1999
the actions of the United States in awarding the contract were: *130 (A) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; (B) contrary to constitutional right, power, privilege, or immunity … The United States maintains that the Administrative Record clearly shows what the CO did.
Cited 17 timesPublishedOwl Creek Asia I, L.P v. United States
United States Court of Federal Claims · Jun 8, 2020
That gap is too much in light of the court’s obligation to narrowly construe the Tucker Act’s waiver of sovereign immunity. … Second, plaintiffs have not asserted claims that qualify as both direct and derivative based on the dual-nature exception.
Cited 0 timesPublishedPenn Yan Agway Cooperative, Inc. v. The United States
417 F.2d 1372 · United States Court of Claims · Nov 14, 1969
. § 1134d (a) (3), to qualify plaintiff cooperative to borrow from the bank. Obviously, plaintiff had not acquired any of such stock previously. … The Committee reports expressly stated that “Viewed from such a taxpayer’s standpoint, the excess appears clearly to be expenditures which he must incur in order to sell the mortgage paper he holds.”
Cited 10 timesPublished12 Cl. Ct. 539 · United States Court of Claims · Jun 19, 1987
Plaintiff’s separation was effective on June 27,1975, upon which he enlisted and served until completing twenty years of qualifying active service for retirement, and retired at the grade of major. … The ROSB clearly acted within its authority to release reserve officers from active duty pursuant to 10 U.S.C. § 681 (a) (1982), in an effort to eliminate surplus manpower.
Cited 3 timesPublished30 B.T.A. 133 · United States Board of Tax Appeals · Mar 20, 1934
Eogers, died in 1908, devising his plantation in Texas to the Texas Guarantee & Trust Co. in trust, which company declined to qualify and the petitioner, John D. … This is fully and clearly shown in our findings of fact.
Cited 0 timesPublishedRhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner
114 T.C. 533 · United States Tax Court · Jun 29, 2000
In holding that section 6229 provides nothing more than a “minimum period” of limitations as an alternative to the section 6501 limitations period, the majority abandons our own precedent that section 6229(a) establishes … Clearly, there can be no partnership proceedings to adjust or modify the partnership items as reported * * * .[ 1 ] Sections 6229 and 6501 provide parallel but independent statutes of limitation.
Cited 118 timesPublished518 F.2d 556 · United States Court of Claims · Jun 25, 1975
To qualify for treatment under “joint and amicable” occupancy, the relationship of the Indian groups must be extremely close. We described just such a relationship in Sac & Fox Tribe v. United States, 179 Ct. … These standards were clearly summarized in Miami Tribe v. United States, 146 Ct. Cl. 421, 439 , 175 F.
Cited 27 timesPublishedAcuity Edge, Inc. v. United States
United States Court of Federal Claims · Oct 24, 2024
However, the solicitation’s carve-out clearly allows for proposal revisions in order to enable “eligibility requirements [to] be made acceptable to the Government.” AR 1153. … First, Summit also effectively proposed a incumbency capture rate: “We capture all qualified incumbents and provide the PM from Summit’s own workforce.
Cited 0 timesPublished13 Vet. App. 151 · United States Court of Appeals for Veterans Claims · Nov 15, 1999
The burden of establishing the mailing of the decision to the veteran’s representative in accordance with section 7104(e) fell upon the Secretary. Id. … The Court rejected that argument stating that it “has applied Kamas to changes in process or procedures established by statute.” Dippel, 12 Vet.App. at 473 .
Cited 2 timesPublishedStapp Towing Inc. v. United States
40 Cont. Cas. Fed. 76,839 · United States Court of Federal Claims · Sep 27, 1995
However, the obligation timely and clearly to establish a contractor’s capability to perform a contract lies with the offeror. 48 C.F.R. § 9.103 (e) (1994). … Abdnor, 933 F.2d 261, 264 (5th Cir.1990) (according great deference to SBA’s interpretation and application of its regulation on qualifying as small business); C & G Excavating, Inc. v.
Cited 46 timesPublished
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