Case law

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.

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.

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.

Fiorentino v. United States

607 F.2d 963 · United States Court of Claims · Oct 17, 1979

It purports to "establish a departmental policy on the acquisition of permanent tenure by attorneys.” It tells how an attorney can by length of service acquire "permanent tenure.” … The question of sovereign immunity entered strongly into this and justified a difference from the case of discrimination by a private employer.

City of Wilmington, Delaware v. United States

United States Court of Federal Claims · Jun 8, 2021

PX 1, a DNREC-issued Water Quality Certificate, clearly identifies DNREC’s action – permitting the Army Corps of Engineers to dredge the federal properties subject to certain conditions – and the government does not contest … Third, although the portions of PX 4 that Wilmington now seeks to admit, see supra n. 3, may not qualify as a public record, what remains at issue is a series of documents that the Army Corps of Engineers submitted to DNREC

Avedon Corp. v. United States

35 Cont. Cas. Fed. 75,592 · United States Court of Claims · Nov 17, 1988

The only mention of fireproofing was in detail D/A12, which clearly did not apply to all the structural steel. … Yet plaintiff would have the court believe that it, a qualified or at least somewhat experienced contractor, would actually plan to deliver unprotected steel to the site.

Authority of the Department of Defense to Use Appropriations for Travel by Service Members and Dependents to Obtain Abortions

Department of Justice Office of Legal Counsel · Oct 3, 2022

that the prohibition on expending funds “for any abortion” is limited to the direct provision of abortions and would not apply to trans- portation. 2 More generally, the amendment suggests that when Congress has wanted to clearly … You have repre- sented that “DoD also has an important interest in recruiting and main- taining the most qualified Service members.” DoD Memo at 8.

Metters Industries, Inc. v. United States

109 Fed. Cl. 444 · United States Court of Federal Claims · Feb 27, 2013

But Metters cites the SBA regulation which provides that “[a] concern that qualified as a small business at the time it receives a contract is considered a small business throughout the life of that contract,” 13 C.F.R. § … Clearly, the plaintiff has proven it would suffer irreparable injury if the agency were not enjoined and the task order were awarded to another offeror.

Schubel v. Commissioner

77 T.C. 701 · United States Tax Court · Sep 28, 1981

The 2-percent discount fee is an established practice in the Tampa area and is the amount generally charged in that area. … L. 94-455, 90 Stat. 1520, 1541), considerable confusion surrounded the deductibility of prepaid interest and a case-by-case analysis, to determine whether the deduction of prepaid interest materially distorted or clearly

Pastene v. Commissioner

52 T.C. 647 · United States Tax Court · Jul 22, 1969

The only established liabilities of Norwich as of October 31, 1964, were as follows: FICA taxes $ 32.80 Accounting fees 174.00 Legal fees 1,036.25 Total 1,243.05 Norwich filed Treasury Form 966, Return of Information, to … The record contains the following documents: Minutes of *654 a meeting of the directors of Norwich dated November 1, 1963, which clearly outline a plan for complete liquidation to be completed no later than October 30, 1964

Dove v. United States

161 Ct. Cl. 768 · United States Court of Claims · May 10, 1963

It is the determination of the Board that it is not established that Mr. … It is the determination of the Board that it is not established that Mr.

N-J-B

22 I. & N. Dec. 1057 · Board of Immigration Appeals · Jul 1, 1999

I am remanding the case to the BIA to determine whether the respondent is clearly ineligible for relief under NACARA. … This dissatisfaction evidently led Congress to direct that the accrual of qualifying time would stop with the issuance of the notice to appear. See H.R. Rep.

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.

George D. Prewitt, Jr. v. Denis McDonough

United States Court of Appeals for Veterans Claims · Dec 5, 2022

Stern, supra at 1062; accord id. at 1062 ("Deciding whom to prosecute, what taxes to assess, what grants to disburse, which veterans qualify for benefits—these, and perhaps most, decisions of the executive require applying … One Representative supported the compromise bill to "guarantee the veteran actual judicial review of all VA decisions" and guarantee accountability in that the "Constitution clearly defined the role of the three branches

Ground Improvement Techniques, Inc. v. United States

108 Fed. Cl. 162 · United States Court of Federal Claims · Dec 5, 2012

court’s discussion of the “otherwise in privity” factors in a section titled “Intent of the Parties”); Lockheed Martin I, 50 Fed.Cl. at 566 (“[For] the central Johnson Controls analysis[,] [because waivers of sovereign immunity … Thus, the second “otherwise in privity” factor does not clearly weigh against plaintiffs’ allegation that GIT and the United States are in privity.

Warrior Service Company, LLC v. United States

United States Court of Federal Claims · Aug 13, 2020

“To be eligible for award, an offeror must be rated no less than SATISFACTORY based on established evaluation criteria in the non-price factors.” … In the absence of information clearly indicating that the prospective contractor is responsible, the contracting officer shall make a determination of nonresponsibility.” FAR 9.103(b).

Cook v. United States

32 Fed. Cl. 170 · United States Court of Federal Claims · Sep 30, 1994

[T]o be valid, exemptions to tax laws should be clearly expressed.” Capoeman, 351 U.S. at 6 , 76 S.Ct. at 615 . … However, plaintiffs do not qualify for this exemption because 1) they are neither an Indian tribal government nor a subdivision thereof, 2) the sale of fuel by plaintiffs did not involve a State or a political subdivision

Standard Oil Co. v. Commissioner

68 T.C. 325 · United States Tax Court · Jun 7, 1977

Respondent’s position with respect to each of the 20 wells in question is that petitioner has not satisfied its burden of establishing that the expenditures come within the option provided by section 263(c), 7 I.R.C. 1954 … Similarly, any deduction for the cost of dry holes might be postponed until the property is disposed of or abandoned, clearly contrary to prevailing practice.

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.

Southern California Edison Co. v. Commissioner

19 T.C. 935 · United States Tax Court · Mar 4, 1953

If, in order to qualify under (b) (2), it establishes that the increase in sales to others after the cities’ shift to Boulder power was merely a replacement of the cities’ business and that it therefore satisfies the “temporary … In this, we consider petitioner to be clearly wrong, because it seeks improperly to go beyond the base period in ascertaining normal earnings.