Case law

Board of Supervisors of Issaquena County, Mississippi v. United States

United States Court of Federal Claims · Dec 3, 2024

Thus, accrual begins on the date in “which the plaintiff's land has been clearly and permanently taken,” Boling, 220 F.3d at 1370, according to an “objective” reasonable person in plaintiff’s position, see Grass Valley Terrace … of sovereign immunity, are jurisdictional in nature.”); see also John R.

Dees v. Comm'r

113 T.C.M. 3905 · United States Tax Court · Feb 2, 2017

There, the taxpayer, in seeking to establish jurisdiction, established that it was not misled. Likewise in Wilkens & Lange v. … Judge Ashford acknowledges that a purported notice of deficiency “might” be undone if it contained “a clearly contradictory statement”, see Ashford op. note 10; but nothing could more clearly contradict a notice of a “deficiency

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.

Armstrong v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 10, 2026

To establish entitlement to compensation under the Program, a petitioner is required to establish each of the three prongs of Althen by a preponderance of the evidence. Id. … I am not qualified to, nor am I mandated with the task of diagnosing Petitioner. I am inclined to afford considerable deference to Petitioner’s treaters, despite Dr. Roos’ critique of their comprehensiveness.

Atkinson v. Comm'r

110 T.C.M. 550 · United States Tax Court · Dec 9, 2015

Neither party presented expert testimony to establish whether the easement areas serve the purpose of preserving open space pursuant to section 170(h)(4)(A), either for scenic enjoyment or pursuant to a clearly delineated … Petitioners have failed to establish any clearly delineated governmental policies that apply to either easement area.

Beloit Corp. v. United States

18 Ct. Int'l Trade 67 · United States Court of International Trade · Feb 2, 1994

for making paper or paperboard * * Because a “Yankee dryer cylinder is a component of a papermaking machine used to dry and finish, by creping and glazing, various grades of paper[,] ” 5 the merchandise would appear to qualify … The legislative history of items 912.06 and 668.05, TSUS, clearly demonstrates Congress’ intent to provide duty-free treatment for Yankee dryer cylinders.

Navarro Research & Engineering, Inc. v. United States

94 Fed. Cl. 224 · United States Court of Federal Claims · Aug 16, 2010

The government, however, argues that Navarro does not qualify as an interested party and thus lacks standing. … The RFQ issued here, however, was issued under the authority found in Title 40, which establishes the GSA FSS.

MAZARD

16 I. & N. Dec. 662 · Board of Immigration Appeals · Jul 1, 1979

Consequently, the petitioner in the present case, having adopted the beneficiary at the age of 12years, is not precluded from establishing that the beneficiary qualifies as his adopted child under section 101(b)(1)(E) of … We note also that the document submitted by the peti- tioner as evidence of the beneficiary's adoption does not clearly indicate that it is a final court judgment.

Aclr, LLC v. United States

United States Court of Federal Claims · Dec 15, 2021

In context, it is clear that the qualifiers plaintiff asserts exist on the payment of interest do not actually apply. … The prohibition on the payment of interest on borrowings stands alone in this list; it is not qualified in any way. See id.

Mulvaney v. Commissioner

52 T.C.M. 831 · United States Tax Court · Oct 20, 1986

In order to sustain their burden of proof with respect to the disputed charitable contribution, petitioners must establish, inter alia, that such contribution was made to an organization qualified under section 170(c)(2). … The record clearly indicates that petitioners did not ascertain the status of the Freedom Church as a qualified charitable organization prior to claiming the deduction here in dispute.

Allots & Chemicals Co. v. United States

54 C.C.P.A. 84 · Court of Customs and Patent Appeals · May 11, 1967

We are not at liberty to “supply from our imagination what should have been established by competent proof.” … With reference to the second requirement of section 1(b) of Public Law 81-869 that the merchandise be “fit only to be remanufactured,” the laboratory analysis relating to every contested entry clearly establishes that the

La Strada Inn, Inc. v. United States

34 Cont. Cas. Fed. 75,246 · United States Court of Claims · Mar 31, 1987

This court clearly has no power to assert injunctive powers that it has not been given by statute. … But, if these qualifying conditions do not exist, then plaintiff’s claim must fail.

Lester v. Commissioner

40 T.C. 947 · United States Tax Court · Sep 12, 1963

Respondent’s first argument is that General Auto’s business prior to the distribution was a single integrated business and that, while the statute is silent on the point, the regulations clearly require that there be more … Here we find that both activities conducted by General Auto qualify as business activities.

Read v. Commissioner

114 T.C. 14 · United States Tax Court · Feb 4, 2000

The judicially created primary-and-unconditional- obligation standard is well established in the tax law. … Blatt could have established that she made a transfer of property to a third party on behalf of Mr.

Lorenzano v. Brown

4 Vet. App. 446 · United States Court of Appeals for Veterans Claims · Mar 30, 1993

However, qualifying service is limited to actual voyages (see DVB Circular 21-88-7, Par. 5a), which are certified as February 18 to May 10 and June 12 to 22,1945. … This diagnosis was clearly not during a period of active service.

First Nat'l Bank v. Commissioner

88 T.C. 1069 · United States Tax Court · Apr 28, 1987

’s opinion, does clearly reflect income. … is to be on such basis as the Commissioner may prescribe as conforming to the best accounting practice in the trade or business and as most clearly reflecting income. 18 It is well established that section 446(b) and section

Gibson v. United States

29 Ct. Cl. 18 · United States Court of Claims · Jan 29, 1894

It is not alleged, nor is it established by the evidence, that the defendants were guilty of negligence or unskillfulness in the mode of construction; but that, in mere consequence of the location and erection of the improvement … Actions ex contractu and actions ex delicto are the well-recognized divisions of the law of pleading, and. all* common-law *25 proceedings fall witbin the clearly defined boundaries of those two forms.

Scope of Exemption Under Federal Lottery Statutes for Lotteries Conducted by a State Acting Under the Authority of State Law

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

Under the terms of these proposed arrangements, the private manage- ment company would operate the lottery business under standards established by the state, would make a fixed upfront or annual payment to the state representing … Ann. §§ 565.01 to 565.50 (West 2006). 4 Such a lottery would not appear to qualify under any other exemption to the federal lottery stat- utes.

Bank United v. United States

49 Fed. Cl. 1 · United States Court of Federal Claims · Mar 19, 1999

Plaintiffs made an offer, which was accepted, and the intention of the parties to settle the dispute is clearly demonstrated in Mr. … Just as one cannot turn iron into gold, one cannot turn facts that flatly contradict the existence of an accord and satisfaction into facts that establish one.

Jiangsu Senmao Bamboo & Wood Indus. Co. v. United States

322 F. Supp. 3d 1308 · United States Court of International Trade · Jun 8, 2018

Under the Department’s practice, the separate-rate respondents would qualify for a rate different than the rate Commerce would assign to exporters/producers who had failed to establish independence from government control … Section 782(a)(2) provided Commerce discretion to deny a qualifying voluntary respondent request in certain circumstances. Consol.