Case law

Jiangsu Jiasheng Photovoltaic Technology Co. v. United States

28 F. Supp. 3d 1317 · United States Court of International Trade · Nov 20, 2014

Supp. 2d 1356, 1370 (2007) (“Commerce has broad discretion to establish its own rules governing administrative procedures, including the establishment and enforcement of time limits.”) … Commerce’s instructions, received by Jiasheng seventeen days before the filing deadline, clearly stated that 1) Q&V questionnaire responses were to be filed only by using the IA ACCESS website,53 and were not to be emailed

Former Employees of Electronic Data Systems Corp. v. United States Secretary of Labor

408 F. Supp. 2d 1338 · United States Court of International Trade · Nov 14, 2005

Labor was instructed to compile more evidence about the type of work that the Plaintiffs’ firm was engaged in and “to explain and support clearly its position with respect to the characterization of the computer programs … La. 1994) (finding that switching system and data processing computer software licensed to and used by a regional telephone company qualified as “tangible personal property” subject to “municipal sales and use tax”, regardless

C. J. Tower & Sons of Buffalo, Inc. v. United States

63 Cust. Ct. 128 · United States Customs Court · Sep 18, 1969

Ct. 327 , C.D. 2002, it was found that testimony by a thoroughly qualified witness as to uses in California, Michigan, and Ohio was inadequate to meet the territorial requirement since uses in other parts of the country could … In the Eimer & Amend case [28 CCPA 10, C.A.D. 117 (1940)] cited by the Customs Court, this court had occasion to point out that the word “articles” is used hundreds of times in most tariff statutes; that Congress clearly

Cherokee Nation v. United States

73 Fed. Cl. 467 · United States Court of Federal Claims · Aug 24, 2006

The Tucker Act establishes the jurisdiction of this court. … First, typically, the rule applies to statutes where there are two or more antecedents, followed by a qualifier in which it is unclear whether the qualifier applies only to the last item in the series or to all of the items

Jet Research, Inc. v. Commissioner

60 T.C.M. 613 · United States Tax Court · Aug 28, 1990

to the tax imposed by section 11, and 2) under the authority of section 61 and section 482, Jet International's income should be taxed to Jet because Jet had not established that Jet International had a separate existence … We find nothing that indicates that Congress intended to extend the benefits of this particular provision to corporations which were not currently qualified DISC's or otherwise immunize such corporations from the reach of

The Sisseton and Wahpeton Bands or Tribes v. The United States

423 F.2d 1386 · United States Court of Claims · Apr 17, 1970

But the only matter decided in Red Lake was whether all the attorneys had rendered services in the suit, so as to qualify them for a fee, an issue which we held clearly within the jurisdiction of the Commission and this court … Jurisdiction of issues thereby raised are beyond the scope and object of the act establishing this court.

Acuity 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.

Conoco, Inc. v. United States Foreign-Trade Zones Board

855 F. Supp. 1306 · United States Court of International Trade · Jun 30, 1994

Foreign trade zone grantees may also apply to the Board for the establishment of a foreign trade subzone. See id. at - n. 3, 18 F.3d at 1582 n. 3 (citing 15 C.F.R. § 400 .-106 (1991)). … According to defendants, the record clearly indicates the Board considered a variety of factors and the input of various agencies and departments in reaching its determination. Id. at 30 .

Delverde, SrL v. United States

21 Ct. Int'l Trade 1294 · United States Court of International Trade · Dec 2, 1997

The documentation for the argument that Congress had clearly intended this provision to cover all changes in ownership, privatizations and otherwise, is equally unhelpful. … Law 46 grants are based on an amount not to exceed 50 percent of the loan the firm would have qualified for. Borden's Petition (May 12,1995), at 42-43, Ex. 10, C.R.

Orbis Sibro, Inc. v. United States

117 Fed. Cl. 446 · United States Court of Federal Claims · Jul 18, 2014

“In other words, once the task or delivery order contract itself has been obtained through full and open competition, orders made pursuant to that contract are immune from CICA’s full and open competition requirements.” … Such a stratagem attempts to evade the bar of task order bid protests clearly enunciated in Section 253j(d). But see Cmty.

Four Rivers Investments, Inc. v. United States

77 Fed. Cl. 592 · United States Court of Federal Claims · Jul 27, 2007

However, plaintiff bears the burden of establishing subject matter jurisdiction, Alder Terrace, Inc. v. United States, 161 F.3d 1372, 1377 (Fed.Cir.1998) (citing McNutt v. Gen. … The court agrees that plaintiff has not established a valid jurisdictional basis for its challenge to the tax lien-related collections by the IRS, as more fully explained below.

Appaloosa Investment Limited Partnership I 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.

A-A

20 I. & N. Dec. 492 · Board of Immigration Appeals · Jul 1, 1992

. § 208.14(c)(1) (1991) from qualifying for asylum as provided in section 208(a) of the Act, 8 U.S.C. § 1158(a) (1988). … Moreover, had Congress intended to give the definitional provision of section 7342 of the 1988 Act a similar prospective application, it clearly knew how to do so, and could have readily done, had it so desired.

Bailey v. United States

40 Fed. Cl. 449 · United States Court of Federal Claims · Feb 10, 1998

Moreover, a waiver of the traditional sovereign immunity “cannot be implied but must be unequivocally expressed.” United States v. … To establish a claim upon which relief can be granted, a plaintiff must allege the elements necessary to establish the existence of an express contract or an implied-in-fact contract. Trauma Serv. Group v.

Canadian Wheat Board v. United States

637 F. Supp. 2d 1329 · United States Court of International Trade · Sep 1, 2009

As noted, defendants made no argument that the Governments of Canada failed to qualify as permissive intervenors at the time they consented to their intervention. … Plaintiffs insist that this remedy is appropriate because “If the judgment does not clearly grant declaratory relief, Defendants may contend that the judgment has no bearing on their conduct in future proceedings, resulting

Stearns Co. v. United States

53 Fed. Cl. 446 · United States Court of Federal Claims · Aug 5, 2002

Although the government has not shown that Stearns’ rights, as established by the 1937 deed, were invalid, it suggests that at some point those rights ceased to exist, notwithstanding the fact that they were clearly preserved … Those rales clearly contemplated mining.

Langert v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 8, 2025

Simpson primarily replies upon the theory of molecular mimicry “as the most established mechanism,” as it “suggests that epitopes of a virus or vaccine, results in development of immune antibodies and/or T cells that could … At most, he offered some reliable evidence about how long the immune system maintains immunity to Tdap vaccine components.

Bagley v. Commissioner

105 T.C. 396 · United States Tax Court · Dec 11, 1995

Furthermore, it was clearly in the interest of both parties not to show an amount allocated to punitive damages. … However, clearly IBP did not want to acknowledge a payment of punitive damages.

Sargisson v. United States

12 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.

Johnson v. Commissioner

108 T.C. 448 · United States Tax Court · Jun 16, 1997

The accumulation and conservation of the trust fund was clearly a matter of concern to the dealerships. … Section 446(b) provides that if the method of accounting used by the taxpayer does not clearly reflect income, the computation of taxable income shall be made under such method as, in the Commissioner’s opinion, does clearly