Case law

Koninklijke Philips Electronics N.V.

Trademark Trial and Appeal Board · Sep 26, 2014

Section 2(f) permits registration of marks that, despite not qualifying for registration in light of Section 2(e), have nevertheless “become distinctive of the applicant’s goods in commerce.” … This is evident by the fact that the product packaging clearly touts the ability of the competitors’ own toothbrush replacement parts to serve as product substitutes for Applicant’s base assembly product (“Compare to Philips

D-STAR Engineering Corporation

Armed Services Board of Contract Appeals · Oct 14, 2021

Having done so, however, we conclude that appellant has failed to meet its burden of establishing the Board’s jurisdiction. … Cl. 369, 382 (2010) (“The United States has not waived sovereign immunity with regard to punitive damages.”). The CDA, under which we derive our jurisdiction, does not contain such a waiver.

United States v. Optrex America, Inc.

560 F. Supp. 2d 1326 · United States Court of International Trade · Jun 9, 2008

To establish a defense of reasonable care, the Committee believes that an importer should consider utilization of one or more of the following aids to establish evidence of proper compliance: seeking guidance from the Customs … While in this case Optrex is assigned the lowest level of culpability under § 1592(a), for the benefit of the trade community it is .important to clearly define conduct that is negligent.

Huntington Nat'l Bank v. Commissioner

13 T.C. 760 · United States Tax Court · Nov 21, 1949

C. 387 , that the use of established mortality tables, which are evidentiary only, must give way to the proven facts which show a less life expectancy. … Although he states in his brief that such bank would necessarily have to be reinstated by the probate court in order to qualify for further administration of the estate, he also states that the fact that Huntington National

Masai Technologies Corp. v. United States

79 Fed. Cl. 433 · United States Court of Federal Claims · Nov 14, 2007

Amendment 0003, issued on March 14, 2007, re-established the RFQ, clarified the travel requirement of the PWS, and established a new closing date of March 16, 2007 for receipt of revised proposals. AR 139. … Denny, President of Denysys, responded that CompQSoft did not provide any information and only provided two qualified personnel candidates ____ AR 744.

Moscahlades Bros., Inc. v. United States

39 Cust. Ct. 127 · United States Customs Court · Sep 26, 1957

This rule has not since been stated more clearly than it then was. * * * The object of the duty laws is to raise revenue, and for this purpose, to class substances according to the general usage and known denominations of … Other witnesses stated they were not qualified to answer as to whether Kalamata and Salona olives were acceptable in the olive trade as ripe olives.

Melson v. United States

United States Court of Federal Claims · Oct 18, 2022

The burden is on the plaintiff to show “by ‘cogent and clearly convincing evidence’ that the decision of the military correction board fails this [substantial evidence] standard.” Watson v. United States, 113 Fed. … Because the standards are different, the finding that Melson was not fit for appointment as a commissioned officer does not establish that he was unfit to perform his duties.

Rice v. Commissioner

7 T.C. 223 · United States Tax Court · Jun 26, 1946

This situation clearly leads to the conclusion that George Rice waived his right to the payment of $ 54,500 loan due from Adele Stern Rice's estate. … The specific items in question were properly identified as a part of her estate, were not used to pay the decedent's debt, and their value at the date of her death has been established to have been $ 72,518.12.

Mannheimer Charitable Trust v. Commissioner

93 T.C. 35 · United States Tax Court · Jul 12, 1989

The agreement must also clearly specify the purposes of the grant. … Mannheimer, established for the purpose of promoting his interests in what could plainly qualify as tax-exempt fields.

SOSA VENTURA

25 I. & N. Dec. 391 · Board of Immigration Appeals · Jul 1, 2010

The Act permits TPS to be granted despite an alien’s inadmissibility, but it requires a waiver of the grounds of inadmissibility in order to qualify for TPS. … It was premised upon the recognition that individuals fleeing life-threatening natural disasters, such as drought or famine, or “the existence of a generalized state of violence within a country” did not establish a basis

Vargas v. United States

114 Fed. Cl. 226 · United States Court of Federal Claims · Jan 27, 2014

The Tucker Act waives the sovereign immunity of the United States to allow a suit for money damages, United States v. … Hurtado clearly alleges in her complaint that she dealt with officials with such authority.

United States v. National Aniline & Chemical Co.

3 Ct. Cust. 10 · Court of Customs and Patent Appeals · Feb 17, 1912

Mummenhoff, vice consul general of the United States of America at Hamburg, Germany, duly commissioned and qualified, do hereby certify that on •this 6th day of October, 1909, before me personally appeared A. W. … We have already held that questions of fact presented by the record may be here reviewed, and when a finding is wholly without evidence to support it or is clearly contrary to the weight of evidence it may be reversed.

Soeken v. United States

47 Fed. Cl. 430 · United States Court of Federal Claims · Aug 29, 2000

The court’s determination of whether a specific resignation or retirement qualifies as voluntary requires an examination of all the facts and circumstances. See Covington v. … Clearly circumstances permitted plaintiff more than one option, and plaintiffs written communications demonstrate the voluntariness of his decision to retire.

International Graphics, Division of Moore Business Forms, Inc. v. United States

31 Cont. Cas. Fed. 71,963 · United States Court of Claims · Dec 23, 1983

Defendant is likewise correct in its assertion that Congress’s waiver of sovereign immunity in § 1491(a)(3) is to be strictly construed and may not be expanded by implication. Speco Corp. v. … subsequent agency action from divesting this court of jurisdiction, once jurisdiction is established. 715 F.2d at 1481 .

Constitutionality of Federal Government Efforts in Contracting With Women-Owned Businesses

Department of Justice Office of Legal Counsel · Jan 16, 2008

agencies that employ such set-asides in their contract- ing programs must engage in gender discrimination among potential contract recipients because the set-asides require the contracting agencies to exclude otherwise qualified … not generally distinguish between the evidence required to satisfy strict versus intermediate scrutiny in a way that readily allows the government to determine that a particular study or other evidence of discrimi- nation clearly

Willis v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 2, 2025

A.W. was referred to a neurologist and advised to refrain from immunizations until the neurology evaluation was completed. Id. When Dr. … It is clearly established that secretarial work “should be considered as normal overhead office costs included within the attorneys’ fee rates.” Rochester v. U.S., 18 Cl. Ct. 379, 387 (1989); Dingle v.

Engle v. Commissioner

76 T.C. 915 · United States Tax Court · Jun 8, 1981

Goffe, J., concurring: I wholeheartedly concur, not only in the result, but also in the rationale of the majority opinion, which, contrary to the complaint in Judge Fay’s dissent, clearly explains why percentage depletion … The majority clearly holds that the intent of the statute is to allow the percentage depletion deduction for hydrocarbons “produced.” “Production” means extraction.

Johns Manville Corporation v. United States

United States Court of Federal Claims · Jun 30, 2025

Cir. 1994) (“The Tucker Act is a general waiver of sovereign immunity for monetary claims against the United States.”); see Ont. … But the majority opinion specifically rejects that interpretation: “The dissent attempts, in various additional ways, to cabin, qualify, or contradict our analysis, including by wrongly suggesting that it rests on the party

Raich v. Commissioner

46 T.C. 604 · United States Tax Court · Aug 12, 1966

In applying section 357 (c) to the facts herein, we are not unmindful that the result reached may conflict with the well established intent of Congress to foster tax-free business reorganizations. … However, in the absence of a clearly expressed congressional intent, we decline to adopt a construction of section 357 (c) which is supported neither by its language nor its legislative history.

Clark v. United States

93 Fed. Cl. 756 · United States Court of Federal Claims · Aug 13, 2010

duties,” qualify for payment under Section 206(a)(2). … The regulation provides that training is also authorized “[t]o fully qualify members in the authorized grade and position to which they are assigned” and “[t]o establish a continuing training program designed to provide the