Case law

Estate of Goldwater v. Comm'r

64 T.C. 540 · United States Tax Court · Jul 8, 1975

Lipkowitz, the petitioners herein who are still qualified and acting as such executors. … Clearly this section grants to the divorced spouse the right to contest the validity of such decree.

Levien v. Commissioner

103 T.C. 120 · United States Tax Court · Aug 2, 1994

Based on the facts presented, P has not established that there was any realistic possibility that he would be subject to economic *56 loss as a result of his long-term purchaser note. 2. … Section 465 clearly contemplates *82 that an investor may be at risk with respect to equity capital. Compare sec. 465(b)(1)(A) with (B).

Foreign Medical Service Corp.

50 Pa. D. & C. 302 · Pennsylvania Department of Justice · Jul 18, 1944

The purpose and intent of the legislature set forth in section 19, as amended, 15 PS §2851-1519, were “to authorize qualified persons to provide adequate medical service for residents of this State who are unable to provide … The special procedure and special limitation set up by the legislature under the Nonprofit Corporation Law and the Nonprofit Medical Service Corporation Act, along with the purposes as expressed in these acts, demonstrate clearly

Daniel J. Quirk, Inc. v. Village Car Company

Trademark Trial and Appeal Board · Sep 27, 2016

We find that Petitioner has failed to prove all the elements of its fraud claim. 12 Superior rights in this context can be shown to be so by prior use, or by being clearly established e.g., by court decree or … It has been stated that unsigned and unverified answers to interrogatories do not qualify as answers under Fed. R. Civ. P. 33. Cabales v.

Worldtravelservice v. United States

49 Fed. Cl. 431 · United States Court of Federal Claims · May 21, 2001

NIH sent the solicitation to thirty-four firms, and six qualifying offers were submitted to the agency. After reviewing these six proposals, NIH awarded the contract to the incumbent, WTS, on November 10, 1999. … NIH’s description of Omega’s offer clearly indicates that NIH reached that conclusion.

Koehl v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 3, 2025

When Petitioner was seen at OSF OH on March 28, 2018, the records “clearly state[] . . . that he’s been having problems with the back of his hands bilaterally with thinning of the skin . . . and that those problems began … Possibilities are not sufficient to establish causation. See, e.g., Waterman, 123 Fed.

David L. Hornick v. Eric K. Shinseki

24 Vet. App. 50 · United States Court of Appeals for Veterans Claims · Aug 20, 2010

Principi, this Court considered whether a veteran qualified for chapter 19 life insurance benefits based on his receipt of section 1151 compensation. 16 Vet.App. 253 (2002), aff'd, 349 F.3d 1368 (Fed. Cir. 2003). … Testimony preceding the passage of the 1924 Act established the drafters' intent to compensate disabled veterans who suffered a harm that was not service connected to ensure that veterans were receiving all benefits to which

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

Pledger v. Commissioner

71 T.C. 618 · United States Tax Court · Jan 23, 1979

On their joint Federal income tax return for the taxable year 1971 the Pledgers reported $195,363 as income described as “compensation factor of non-qualified stock option.” … Burnup & Sims and moved to Puerto Rico where he became vice president of Call, Burnup & Sims, Inc., of Puerto Rico. 7 He was a resident of Puerto Rico until April 1972 at which time he returned to the United States and established

Mirman v. Reconstruction Finance Corp

194 F.2d 290 · Emergency Court of Appeals · Feb 7, 1952

The "new" quotas were merely the sum total of the former individual quotas. 3 Although the partnership had no authorization to slaughter or to qualify for subsidies until June 18, 1946, a claim for payments for the month … Applying to these figures were the percentages established by Amendment 4 to Supplement 1 of Control Order No. 2, 11 Fed. Reg. 9691 , i. e. 90% for each species.

Housing Authority of the City of New Haven v. United States

United States Court of Federal Claims · Dec 10, 2018

“The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. Sherwood, 312 U.S. 584, 586 (1941). The waiver of immunity “cannot be implied but must be unequivocally expressed.” … Here, as in Holmes, plaintiffs rely on an express contract—in the instant case, the standard MTW agreement—to establish Tucker Act jurisdiction.

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.

International Bldg. Co. v. Commissioner

21 B.T.A. 617 · United States Board of Tax Appeals · Dec 10, 1930

A few of the shares of stock owned by Chouteau are of record in the names of two directors for qualifying purposes. … We find no difficulty whatever in agreeing with the petitioner that his services were clearly of value to the petitioner.

Beta Analytics International, Inc. v. United States

67 Fed. Cl. 384 · United States Court of Federal Claims · Jul 29, 2005

R. at 1004, this does not establish that they met together to sign the document or, even if they did, that such meeting involved any discussions. … Gartrell’s score was clearly erroneous.

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

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.

Schweitzer v. United States

82 Fed. Cl. 592 · United States Court of Federal Claims · Jul 18, 2008

“[A] statute creates a right capable of grounding a claim within the waiver of sovereign immunity if, but only if, it ‘can fairly be interpreted as mandating compensation by the Federal Government for the damage sustained … Schweitzer entered with the government do not indicate that the agreements “clearly and unmistakably” subjected the government to any monetary liability whatsoever for any breach, as required for the Court of Federal Claims

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.

Bp America Production Company v. United States

United States Court of Federal Claims · Apr 1, 2019

Money-Mandating Source of Law Having established that BP’s claims fall within the ambit of the Tucker Act, the Court turns its attention to the second requirement for establishing subject-matter jurisdiction: whether … And forcing BP to seek an administrative remedy would cause undue prejudice because it would be clearly inadequate. B.

OBEYA

26 I. & N. Dec. 856 · Board of Immigration Appeals · Jul 1, 2016

According to 2 The Immigration Judge did not clearly err in finding that the respondent’s relevant date of admission is August 12, 2004, and that his conviction is based on conduct that occurred within 5 years after that … A temporary taking will not establish the larcenous intent.”).