Case law

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.

United States v. Duluth

7 Ct. Cust. 234 · Court of Customs and Patent Appeals · May 31, 1916

No question has been heretofore raised as to the inclusion in this immunity from duty of foreign locomotives, which enter the United States with trains of cars for the purposes mentioned. … The exemption from customs duties thus permitted should therefore be extended only in so far as it sub-serves the purpose of that and incidental local traffic, and this rule is clearly set out in the several departmental

Baltimore & Ohio Railroad v. United States

52 Ct. Cl. 468 · United States Court of Claims · Jun 14, 1917

The difference must clearly have been the amount claimed, and this was certified to be correct and was paid. … Cls., 335, 350 , that the Comptroller of the Treasury is merely an accounting officer, but the statements in that case, decided in 1880, must be qualified by the fact that the statute known as the Dockery Act, passed in 1894

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.

Dorota Von Maack v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 6, 2013

The plain language of the statute clearly provides that filing means filing in the Court of Federal Claims. … Second, the contact that Petitioner had with GlaxoSmithKline does not qualify as a defective pleading.

New York Life Insurance v. United States

41 Fed. Cl. 60 · United States Court of Federal Claims · Apr 22, 1998

BACKGROUND Plaintiff provides a group health plan for the benefit of its qualifying insurance agents. … Plaintiff contends that the inclusion of “self-employed individuals” and those “associated with the employer in a business relationship” clearly covered independent contractors as well as common law employees.

Kirwin v. Brown

8 Vet. App. 148 · United States Court of Appeals for Veterans Claims · May 10, 1995

Claims Reviewed Under “Clearly Erroneous” Standard Once a claim passes the well-groundedness hurdle and the Board adjudicates that claim, the Court reviews the Board’s findings of fact regarding the claim under a “clearly … conditions or of employment progress, income earned, and prospects of economic rehabilitation, which demonstrates affirmatively the veteran’s capacity to pursue the vocation or occupation for which the training is intended to qualify

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

Nye v. Commissioner

50 T.C. 203 · United States Tax Court · May 2, 1968

In this agreement, Thornton and Nye covenanted that they would not “establish, re-establish, re-open, become engaged in, or in any other manner become interested in, directly or indirectly, financially or otherwise, or assist … On the contrary, the evidence shows clearly that the transfers of cash and business assets and the receipt of stock and the note were inseparably related.

Yocum v. Commissioner

50 T.C.M. 906 · United States Tax Court · Aug 26, 1985

The evidence in this case clearly establishes that at least part of petitioners' tax underpayment for the years at issue was intentional and not the result of an inadvertent omission or an honest mistake. … The record clearly establishes, therefore, that petitioners understood that they were required to report income from whatever source derived, but chose to report only income subject to documentation by third parties. *193

LAIPENIEKS

18 I. & N. Dec. 433 · Board of Immigration Appeals · Jul 1, 1983

This incarceration and infliction of brutal mistreatment or even death described above clearly establishes that those objects of LPP activity imprisoned at RCP were subjected to persecution. … On the other hand, Congress has qualified certain other provisions of the Immigration and Nationality Act with an intent element.

Oakland Hills Country Club v. Commissioner

74 T.C. 35 · United States Tax Court · Apr 10, 1980

In his notice of deficiency, respondent determined that such amounts did not qualify as contributions to capital and included the amounts in petitioner’s income. … As to such payments received from nonshareholders, who had no equity in petitioner to be built up or augmented by such payments, we think the respondent is clearly correct.

MANRIQUE

21 I. & N. Dec. 58 · Board of Immigration Appeals · Jul 1, 1995

is the subject of an expungement order under subsection (c), shall be retained by the Department of Justice solely for the purpose of use by the courts in determining in any subsequent proceeding whether a person qualifies … APPLICATION OF NEW REQUIREMENTS TO THIS CASE Inasmuch as the record does not clearly establish that the respondent is eli- gible for first offender treatment under these requirements, the record must be remanded to the

J. A. Maurer, Inc. v. United States

485 F.2d 588 · United States Court of Claims · Oct 17, 1973

Sometime ago the Coast and Geodetic Survey established the fiducial line bench marks to an accuracy of approximately 1 arc second by use of a conventional theodolite. … Thus it makes no difference whether performance here was actually and literally impossible or so only in the qualified sense sanctioned in our decisions.

Stobie Creek Investments, LLC v. United States

82 Fed. Cl. 636 · United States Court of Federal Claims · Jul 31, 2008

(CCH) at 727 . *667 Defendant’s invocation of I.R.C. § 988(d)(1) is similarly unpersuasive, as defendant did not establish that the Welleses’ FXDOTs qualify as “988 hedging transactions.” … Analysis/step transaction redux Plaintiffs’ attempts to interject the Welles-es’ valid business purposes in establishing Stobie Creek do not immunize the series of transactions undertaken pursuant to the J & G strategy from

Pool v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 15, 2025

Articles like Olivieri and Arumugham establish that flu vaccines can trigger immune responses when antigens and host proteins share similar structures, and that the AChR protein in the flu vaccine resembles human AChR protein … This process is relevant even for the seronegative form of MG, where the immune response may be driven more by immune cells other than antibodies. Br. at 10-13.

Robert L. Stinson v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · Nov 24, 2025

And that is all that is required to establish eligibility for an EAJA award. A. Mr. … In conferring authority to review veterans benefits decisions to two different federal appellate courts, Congress clearly envisioned complementary but nonetheless distinct roles for this Court and the Federal Circuit.

Ordlock v. Comm'r

126 T.C. 47 · United States Tax Court · Jan 19, 2006

Under any of these definitions, a decision regarding whether a taxpayer qualifies for a refund under section 6015(g) is a determination. … Clearly, Congress knew how to craft a limitation had it wanted to do so. See, e.g., former sec. 6013(e)(5).