Case law

Bass v. Commissioner

50 T.C. 595 · United States Tax Court · Jul 22, 1968

Similarly, a corporation otherwise qualified should not be disregarded merely because It was purposely created and operated to obtain the benefits of the united States-Swiss Confederation Income Tas Convention. … Stantus had significant flesh on its bones, with the result that these cases are clearly distinguishable. As explained in National Investors Corp. v.

NOAA Corps Eligibility for Professional Liability Insurance Costs Reimbursement

Department of Justice Office of Legal Counsel · Jan 19, 2001

sometimes be appropriate to fill in the definitional gaps of statutes dealing with federal personnel matters by “borrowing” the appropriate title 5 definition on the reasonable assumption that Congress clearly … It further defined the term “agency” by reference to the title 5 definitions of executive departments, Government corporations, and independent establishments in the Executive Branch. See id. at 152.

American Stores Co. v. Commissioner

114 T.C. 458 · United States Tax Court · May 26, 2000

Income tax deductions are a matter of legislative grace, and the burden of clearly showing the right to the claimed deduction is on the taxpayer. See Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992). … American Stores was not defending an existing business structure from attack; rather it was attempting to establish its right to create such a structure.

Harkcon, Inc. v. United States

133 Fed. Cl. 441 · United States Court of Federal Claims · Jul 28, 2017

Further, the RFP contained specifications that the contract awardee “shall provide qualified personnel . . . in task orders under this Contract,” id. at 260 (emphasis added), and agreed to “assign only personnel who are qualified … Harkcon was not entitled to unilaterally reframe the educational requirements for key personnel that were clearly described in the RFP at issue.

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.

Application of the Anti-Nepotism Statute to a Presidential Appointment in the White House Office

Department of Justice Office of Legal Counsel · Jan 20, 2017

establishment, as it uses that term.”). … We determined that the Mental Health Commission, which would be established by executive order and assigned specific authorities, would “clearly” qualify as an independent 10  Application

Coutts v. United States

47 Fed. Cl. 118 · United States Court of Federal Claims · Jun 30, 2000

The language of this statute is clearly discretionary through the use of the word “may.” … In this case, NHTSA was acting under the clearly discretionary language of FWRA when establishing the conditions under which buyouts would be granted to insure the agency’s ability to carry out its mission.

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

Crane v. United States

44 Ct. Cl. 324 · United States Court of Claims · Feb 15, 1909

Perry alone qualified as executor of his estate. … Ward for the assertion of her claim, and suits to quiet title or. in ejectment were clearly maintainable. (Carr v. United States, supra.) No such proceedings were commenced by Mrs.

In re Bass

474 F.2d 1276 · Court of Customs and Patent Appeals · Mar 15, 1973

Clearly it was taking the two sections together as a basis for decision. … in view of the prior invention thus established.

Nichols v. United States

158 Ct. Cl. 412 · United States Court of Claims · Jul 18, 1962

Because at that time he was nearing the age of 60 years, when he would qualify for longevity retirement, he was given a pre-retirement physical examination in 1953. … Naval Hospital at Corona, California, clearly indicates that: 1. The blood pressure and a funduscopic examination confirm the findings of a Grade II hypertensive re-tinopathy. 2.

Pacific Cigar, Co. v. United States

350 F. Supp. 2d 1248 · United States Court of International Trade · Nov 10, 2004

The parties neither admit nor deny that Pacific qualifies or is otherwise entitled to any such award.” … Defendant responds in its Opposition that Plaintiff failed to establish that it was a prevailing party.

Board of Trade v. Commissioner

106 T.C. 369 · United States Tax Court · May 29, 1996

partner or employee to another qualified individual in the firm. … The court said that Pinehurst was probably at the clearly qualified end of the scale of acceptable earmarking, stating that “Although earmarking was not in question in that case, the earmarking which did occur and which was

Robert E. Landweer & Co. v. United States

52 Cust. Ct. 122 · United States Customs Court · Apr 27, 1964

been qualified with respect to textile manufactures. … The use of a comma after “fibrous structure,” in conjunction with the word “and,” and the placing of the phrase in parentheses clearly evidence the intent of Congress to include within the scope of the provision any band

McNabb v. United States

54 Fed. Cl. 759 · United States Court of Federal Claims · Dec 10, 2002

Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 . … However, plaintiffs do not clearly address their claim as a standard taking claim in their response.

Seder v. Commissioner

60 T.C. 49 · United States Tax Court · Apr 5, 1973

The fund was, at all times pertinent herein, a charitable organization qualifying under section 170(c) of the Internal Revenue Code of 1954. 1 After the 3-year period, the net income was to be paid to the petitioner Frances … In Rosen, the settlors established a trust providing that the income should be paid to their children and the corpus should be distributed to the children in the future.

Fishkis v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 2, 2016

Secondary amenorrhea is “cessation of menstruation after it has once been established at puberty.” Secondary Amenorrhea, Dorland’s. 20 Menarche is “the establishment or beginning of menstruation.” Menarche, Dorland’s. … Fishkis’] POI symptoms began, but it would be reasonable to conclude that at the time of her elevated FSH … the process was clearly established, and so I would use that April 2012 [sic] as the date from which to establish

Baker v. United States

34 Fed. Cl. 645 · United States Court of Federal Claims · Dec 12, 1995

The section of the Charge establishing the criteria to be applied in considering women and minorities reads: Your evaluation of minority and women officers must clearly afford them fair and equitable consideration. … In order to ensure fairness, DOD Directive 1332.32(e)(1) establishes a right to a centralized process of SERB selection.

Thomas v. United States

56 Fed. Cl. 112 · United States Court of Federal Claims · Apr 7, 2003

If the provision is found to be “money-mandating,” the party need not rely upon a waiver of sovereign immunity beyond the Tucker Act. See Huston v. … However, the IRS documents indicate that plaintiff filed his claim too late to qualify as a timely refund. The records state that Mr.

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.