Case law

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.

Hugh D. Cox, Jr. v. Denis McDonough

United States Court of Appeals for Veterans Claims · May 12, 2021

The Statutory and Regulatory Framework Well-established principles govern how we determine the meaning of statutes and regulations. … Here, section 5904 creates a public right in the form of the direct payment of attorney's fees and spells out various conditions required to qualify for such entitlement.

Chicago Stock Yards Co. v. Commissioner

41 B.T.A. 590 · United States Board of Tax Appeals · Mar 20, 1940

We consider first the question whether the evidence establishes the fact that the petitioner is a “mere holding or investment company.” … Clearly, there was no reasonable need for the petitioner to acquire the balance of the common stock and the outstanding preferred shares *620 of the Jersey Co.

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.

Jennifer Lanclos v. United States

133 Fed. Cl. 113 · United States Court of Federal Claims · Jul 12, 2017

The specific language of the agreement at issue in the present matter clearly and unambiguously indicates that the government agreed, by basic grammatical function of the terms in the agreement, to guarantee payments to plaintiff … According to defendant, the “authorized amount was insufficient to make or guarantee each future payment, conclusively establishing that plaintiff’s interpretation of the settlement should be rejected.” Id.

Humboldt Shelby Holding Corp. v. Comm'r

2014 T.C. Memo. 47 · United States Tax Court · Mar 18, 2014

Haber’s request for immunity. Consequently, Mr. … Haber had been available to testify, it could have established that it had nontax reasons for engaging in the option transaction. We find this unlikely.

Booth v. United States

155 F. Supp. 235 · United States Court of Claims · Oct 9, 1957

Upon examination he was found by the Army medical personnel to be physically and mentally qualified for overseas service. … That was clearly one of the terms of the employment contract entered into between such employees and the United States.

Favor Techconsulting, LLC v. United States

132 Fed. Cl. 292 · United States Court of Federal Claims · May 31, 2017

Since FTC has established that it is a “prevailing party,” the burden then shifts to the Government to establish that its position was not “substantially justified.” Pl. Mot. at 6. … FTC replies that the Government has not met the burden to establish that its position was “substantially justified,” or “clearly reasonable” in law and fact. Pl. Reply at 2.

Donovan v. Gober

10 Vet. App. 404 · United States Court of Appeals for Veterans Claims · Sep 29, 1997

By its action today, the Court effectively grants a license to the BVA that permits it, by merely stating that it has reviewed all the evidence of record and decided a claim de novo, to immunize from review for CUE a prior … that RO decision, one made without the participation of the claimant and without his having been advised of the implication of that action. 11 This is exactly the kind of unilateral Board action that the fair-process rules established

Charles T. Parker Construction Company and Pacific Concrete Company v. The United States

433 F.2d 771 · United States Court of Claims · Nov 13, 1970

As its expert witness, plaintiffs presented a well qualified geologist, Dr. *776 Bates McKee. … A Government construction contractor seeking to establish a “category two” changed condition is confronted with a relatively heavy burden of proof.

Van Cleave v. United States

66 Fed. Cl. 133 · United States Court of Federal Claims · Jun 24, 2005

Van Cleave’s medical records establish that he suffered attacks more frequently than once a month. … Van Cleave qualified for a thirty percent disability rating based on headache frequency alone.

Zavislak v. United States

29 Fed. Cl. 525 · United States Court of Federal Claims · Sep 27, 1993

The moving party bears the burden of establishing an absence of evidence to support the nonmovant’s case. Adickes v. S.H. Kress and Co., 398 U.S. 144, 157 , 90 S.Ct. 1598, 1608 , 26 L.Ed.2d 142 (1970). … Clearly, an immediacy requirement exists for this category of person because the enlisted man must be “dis *531 charged to accept a commission.” The Senate never considered personnel in Mr.

Sea-Land Service, Inc. v. United States

735 F. Supp. 1059 · United States Court of International Trade · Apr 2, 1990

Discussion It is a well established principle that the United States Government, as sovereign, is immune from suit except as it consents to be sued. United States v. … Second, the Court had to establish whether tolling was consistent with the legislative purpose of 28 U.S.C. § 2636 . Id.

Selectile Co. v. United States

54 Cust. Ct. 30 · United States Customs Court · Jan 13, 1965

That case is clearly distinguishable from the one before us now. There, 90 per cent of the importations were sold to furniture manufacturers who used them as table tops in their imported condition. … here involved as tabletops without further processing and that such slabs are dedicated to use as tabletops (E. 40-42), he agreed that slabs such as here imported could be used for other things, but stated that he was not qualified

National Steel Corporation v. The United States

409 F.2d 571 · United States Court of Claims · Apr 11, 1969

Taxpayer’s belief that section 3771(g) establishes an absolute starting date for the running of interest is clearly erroneous in light, of the bare terms of the statute as well as the legislative history leading to its enactment … Because plaintiff did not overpay its taxes for 1942 and 1943 until 1960, it did not qualify for interest prior to that date with respect to such years.

Zychinski v. Commissioner

60 T.C. 950 · United States Tax Court · Sep 20, 1973

“Making a market” in such securities meant that the company, as a qualified securities dealer, in accordance with the practices of the securities industry, had published and advertised in trade circles that it would buy or … We conclude that the test established is one which requires us to look only to the plain meaning of the words used to define the income, not to the activity required to produce it. * * * Petitioner also argues that, granted

Global Military Marketing, Inc. v. United States

118 Fed. Cl. 624 · United States Court of Federal Claims · Sep 29, 2014

United States for the proposition that “the opportunity to qualify either as an actual or a prospective bidder ends when the proposal period ends.” 878 F.2d at 365. … Here, in contrast, Plaintiff clearly did expect to submit a proposal prior to the closing date and attempted to do so but was thwarted by weather-caused delays.

Corkrey v. Commissioner

115 T.C. 366 · United States Tax Court · Oct 24, 2000

On November 30, 1990, the center established an account for petitioner for bis 1988 taxable year by preparing a substitute for return. … MacKay information clearly showing the discrepancy in wage income from the school. For nearly 4 years thereafter petitioner took no action to remedy the situation.

Galvan v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 31, 2020

However, the Stavridis special master was concerned that “[i]f petitioner’s cobbled-together definition were accepted, it seems a great number of minor procedures would qualify as surgical intervention.” Id. at *4. … Accordingly, there is a well-established practice of special masters entertaining motions to dismiss in the context of RCFC 12(b)(6), which allows the defense of “failure to state a claim upon which relief can be granted”