Case law

Dakota Tribal Industries v. United States

34 Fed. Cl. 295 · United States Court of Federal Claims · Nov 3, 1995

The non-moving party bears the burden of establishing jurisdiction. Reynolds v. Army & Air Force Exch. Serv., 846 F.2d 746, 748 (Fed.Cir.1988). 2. … Relying on the “acknowledged privity of contract” upon which plaintiffs claims were clearly grounded, id. at 525, 527 , Judge Gibson concluded that an action for breach of contract would lie.

Mlb Transportation, Inc. v. United States

United States Court of Federal Claims · Oct 21, 2025

There is no evidence in the record that the VA obtained a Supplier Qualifier Report on MLB prior to contract award. … The proposal submitted by MB clearly states that it is “currently a . . . service disabled veteran company.” [ECF 20-1] at 194 (emphasis added).

Timothy J. Jordan v. Anthony J. Principi

17 Vet. App. 261 · United States Court of Appeals for Veterans Claims · Sep 24, 2003

The clearly expressed purpose of the 1943 amendment to the wartime presumption was to extend this presumption to veterans of World War II. See H.R. Rep. … § 3.304(b) (1999), as the Secretary indicates, clearly calls for the use of such medical evidence.

Koyo Seiko Co. v. United States

18 Ct. Int'l Trade 740 · United States Court of International Trade · Aug 11, 1994

It is established that U.S. selling expenses are presumed to be direct and the burden of proving otherwise is on the respondent. Timken Co. v. United States, 11 CIT 786 , 804, 673 F. … This clearly qualifies as additional material or labor and a “process of assembly.”

Micrecord Corporation v. The United States

361 F.2d 1000 · United States Court of Claims · Jun 10, 1966

In short, plaintiff has failed to establish the essential elements of either liability or damages. … The evidence, moreover, does not establish that plaintiff was in fact misled by the accused contract language.

Considine v. Commissioner

74 T.C. 955 · United States Tax Court · Aug 4, 1980

As to the portion of the $20,000 payment which was intended to repay Tabor, it “is well established that payments to an organization which qualifies as a charity are deductible as a charitable contribution under section 170 … value of the “donation” clearly exceeds the benefit received, we see no reason for denying a charitable contribution deduction for that excess amount.

Freed v. United States

34 Fed. Cl. 715 · United States Court of Federal Claims · Jan 30, 1996

If subject matter jurisdiction is questioned, the non-moving party bears the burden of establishing the court’s jurisdiction. Reynolds, 846 F.2d at 748 . … Rather, it waives the United States’ sovereign immunity when an independent substantive right exists and when certain conditions are met. United States v.

Gallagher v. Commissioner

39 T.C. 144 · United States Tax Court · Oct 17, 1962

We think it follows that the distributions made by Delaware are governed by the rules established by section 346. … obligations which are transferred to stockholders in relation to their former holdings, so as to produce, for all practical purposes, the same result as a distribution of cash earnings of equivalent value, cannot obtain tax immunity

Alamo Travel Group, LP v. United States

108 Fed. Cl. 224 · United States Court of Federal Claims · Dec 27, 2012

Even were it not waived, the plaintiff has not identified any statute or regulation that was clearly violated by the government’s actions. … For the reasons stated above, with no likelihood of success on the *235 merits established, the plaintiffs motion for a preliminary injunction is DENIED. IT IS SO ORDERED. .

Nicely v. United States

United States Court of Federal Claims · Mar 27, 2020

This Court’s jurisdiction to entertain claims and grant relief depends on the extent to which the United States has waived sovereign immunity. United States v. Testan, 424 U.S. 392, 399 (1976). … Similar qualifiers exist for the Secretaries of the Navy and Army. See 10 U.S.C. §§ 5013(a), 7013(a) (providing for appointment from “civilian life” and imposing five-year qualifier after relief from active duty).

Fisher v. United States

United States Court of Federal Claims · Dec 7, 2022

Fisher’s proposed methodologies are capable of establishing classwide harm and damages. Even if Mr. … Fisher’s expert in this case are clearly less robust than those applied by Dr. Mangum in Olean Wholesale. Whereas Dr. Mangum constructed, applied, 6 Mr.

Ciba-Geigy Corp. v. United States

178 F. Supp. 2d 1336 · United States Court of International Trade · Nov 16, 2001

Moreover, although the Publications may not inherently qualify as legislative history, since it is undisputed that the ITC was responsible for establishing the Chemical Appendix, they are nonetheless persuasive. … The parties are clearly divided as to the significance of non-color ingredients in classifying the subject color preparations.

James J. Ritter v. The United States

393 F.2d 823 · United States Court of Claims · Apr 19, 1968

At the time of plaintiff’s move, it was IBM’s established policy to reimburse its employees for certain expenses incurred when they were required by IBM to transfer from one location to another on a permanent basis. … In summary, the Home Guarantee Policy was administered in the following manner: An employee’s home would be appraised by two independent, qualified appraisers.

Marcello v. Commissioner

43 T.C. 168 · United States Tax Court · Nov 13, 1964

Three qualified experts testified during the course of the hearing with regard to the valuation of tract C. Two of the experts testified on behalf of petitioner and one expert on behalf of respondent. … This factor alone clearly shows that the notes had some fair market value.

Walt Disney, Inc. v. Commissioner

97 T.C. 221 · United States Tax Court · Aug 5, 1991

Furthermore, an ongoing “substantial interest” requirement is clearly inconsistent with the consolidated return regulation. … Even apart from the shortcomings inherent in respondent’s necessarily vague articulation of the step transaction doctrine in the instant case, we believe the record is sufficient to establish the independent significance

Ethan A. Arnold

Trademark Trial and Appeal Board · Jan 14, 2013

Because the record does not clearly indicate that the content of the two CDs is the same, we give the applicant the benefit of the doubt that they contain different content, such that Exhibit 11 constitutes a different … As before, the ultimate question is whether applicant uses the designation BLATANCY in such a manner that it functions to indicate the source of applicant’s goods, thereby qualifying as a “mark” that may be registered.

Blitzer v. United States

684 F.2d 874 · United States Court of Claims · Jul 14, 1982

A cash-basis taxpayer qualifies for a deduction only when he pays an obligation for a deductible item in cash or its equivalent. … With respect to the services not ancillary to capital acquisition the record does not establish which were attributable to 1973 alone.

Sbicca v. Commissioner

35 T.C. 96 · United States Tax Court · Oct 24, 1960

terms of decedent’s Will, being conditioned upon her being alive at the time of the entry of the Order of Final Distribution, is a terminable interest within the purview of Sections 812(e)(1)(B) and 812(e)(3) and does not qualify … establishes that under California law a gift conditioned upon survival of distribution is not an indefeasible interest.

767 Third Avenue Associates v. United States

30 Fed. Cl. 216 · United States Court of Federal Claims · Dec 21, 1993

Cl. 69 (1992), held that [i]t is well established that a takings claim cannot succeed under the Fifth Amendment if a government action, although causing economic harm, “[does] not interfere with interests that ... … The record clearly reflects that Sage was on notice of the risks that attend leasing to international tenants in 1981 as well as 1991.

Carabetta Enterprises, Inc. v. United States

68 Fed. Cl. 410 · United States Court of Federal Claims · Oct 19, 2005

If Southford Park did qualify, the question remained whether it would have received loans under Title II or Title VI. … The incentives established by LIHPRHA and ELIHPA shifted the balance of risk and opportunity toward retention of the properties.