Case law

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.

KALAJDZIC v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Oct 18, 2024

Ahmed also tried to establish disease-causation. … Cir. 1991) (holding that “reversible error is extremely difficult to establish.”).

Fort Howard Corp. v. Commissioner

103 T.C. 345 · United States Tax Court · Aug 24, 1994

established that the payment does not represent consideration for the stock or expenses related to its acquisition * * *. … Despite this, the statute clearly requires such treatment in contravention of petitioner’s theory.

American Metal Products Corp. v. Commissioner

34 T.C. 89 · United States Tax Court · Apr 21, 1960

In order to establish their intent to expand, petitioners heavily rely on their corporate minutes of January 1947. These minutes, however, clearly lack the requisite specificity. … The evidence clearly establishes, and we so hold, that Adler Corporation was availed of during each of the years 1952 and 1954, and American Corporation was availed of during each of the years 1952, 1953, and 1954, for the

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.

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.

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

Hospital Corp. of Am. v. Commissioner

107 T.C. 116 · United States Tax Court · Sep 17, 1996

Does the Legislative History Clearly Reveal Congressional Intent as to the Formula To Apply ? … Consequently, we do not find the legislative history to clearly reveal Congress’ intent as to the method of calculating the uncollectible amount.

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

Van Leer-Greenberg v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 15, 2023

tests revealed [that the child] had no lingering symptoms or recurrence of thrombocytopenic purpura[;]” and because “there [was] no showing or argument that [the testing] was detrimental to B.W.’s health such that it might qualify … Thus, if Petitioner were required to establish that H.V.L.’s injury lasted for six months after injury onset, he would need to establish that H.V.L.’s injury lasted through late March of 2019.

Margaret Laska v. Denis McDonough

United States Court of Appeals for Veterans Claims · Sep 6, 2024

The Board's determinations as to the appropriate degree of disability, including entitlement to SMC, are findings of fact subject to the "clearly erroneous" standard of review. 38 U.S.C. § 7261(a)(4); see Breniser v. … The foregoing establishes three basic eligibility requirements for SMC(t): a veteran must (1) need regular aid and attendance for the residuals of service-connected TBI, (2) be ineligible for SMC(r)(2), and (3) need some

Colonial Surety Co. v. United States

147 Ct. Cl. 643 · United States Court of Claims · Dec 2, 1959

All of its outstanding stock (except Directors’ qualifying shares) is owned by The First Pennsylvania Banking and Trust Company. *648 2. … The 10 percent was reported as income to the extent currently earned, and a reserve established for the unearned portion.

McNichol v. Commissioner

29 T.C. 1179 · United States Tax Court · Mar 28, 1958

Section 811 (c) (1) and (2), which are here involved,, are set forth in the margin. 1 Section 811 (c) (2), upon which petitioner relies, only qualifies and limits the application of section 811 (c) (1) (C). … Under the clearly apparent facts in this case the decedent retained what amounted to a life interest in the property, and the property falls within his gross estate under the provisions of Title 26, U. S. O. A.

Lazisky v. Commissioner

72 T.C. 495 · United States Tax Court · Jun 14, 1979

Such an asset is clearly amortizable over its life. Sec. 1.167(a)-3, Income Tax Regs. … In that case the parties had failed to provide a specific allocation of part of the purchase price to the covenants — which clearly possessed some value.

Tallman v. Brown

7 Vet. App. 453 · United States Court of Appeals for Veterans Claims · Mar 17, 1995

Speaker, since the intent of Congress was clearly to protect the existing benefits of those presently in, or committed to the armed services, the academy classes of 1977 and 1978 should clearly be included and I ask all our … Speaker, since the intent of Congress was clearly to protect the existing benefits of those in, or committed to, the Armed Services, as of December 31, 1976, the academy classes of 1977 and 1978 should clearly be included

K.L v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 10, 2018

“‘Clearly it is not then the role of this court to reweigh the factual evidence, or to assess whether the special master correctly evaluated the evidence. … Engstrand to even testify concerning her medical theory because she did not have ‘specialized expertise in the condition of epilepsy’ even though she is a highly qualified and experienced neurologist.”

Gulf Oil Corp. v. Commissioner

87 T.C. 324 · United States Tax Court · Aug 11, 1986

The application of the IDC election for platforms must be consistent with the depreciation regulations because if the platforms do not qualify for IDC they do qualify for depreciation. … Commissioner, 77 T.C. at 399 ), a view which the District Court in Texaco notes “reconciles clearly with the Harper Oil analysis.” Texaco, Inc. v. United States, supra at 1175.

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.

Isaac Industries, Inc. v. United States

780 F. Supp. 2d 1372 · United States Court of International Trade · Aug 2, 2011

Plaintiff, “[the] party seeking the exercise of jurisdiction in its favor[,] has the burden of establishing that . . . jurisdiction exists.” Rocovich v. United States, 933 F.2d 991, 993 (Fed. … Clearly, the closure of a port’s drawback office would qualify as such a necessary situation. Court No. 07-00178 Page 10 29, 2005. Pl.’s Mem. Opp. Def.’s Mot. Summ.

Paul L. Ollis v. Robert A. McDonald

27 Vet. App. 405 · United States Court of Appeals for Veterans Claims · Oct 28, 2015

Based on the ROP, the Board’s finding is plausible and not clearly erroneous. See Gilbert v. … See id. at 1297 (noting “an absolute right of benefits, to qualified individuals” (emphasis added)); see also Town of Castle Rock, Colo. v.