Case law

Title & Trust Co. v. Commissioner

58 T.C. 900 · United States Tax Court · Aug 28, 1972

Therefore the Florida statute prior to its amendment in 1965 did not authorize the creation of unearned-premium reserves for title insurance companies in Florida which would qualify under section 832(b) (4) as “unearned premiums … Despondent concedes that the amended statute clearly required reserve additions for 1965 and subsequent years to be returned to income.

Frankel v. Commissioner

3 T.C. 231 · United States Tax Court · Feb 9, 1944

In accordance with the will, the trustees named therein duly qualified as such and have administered its affairs according to the provisions thereof. … A widow who accepts the provisions- of her husband’s will and receives a part or all of the income from an established trust in lieu of her statutory rights was said by the Court to be “a beneficiary within the ambit of the

Zarin v. Commissioner

92 T.C. 1084 · United States Tax Court · May 22, 1989

The problem with this argument is that there are no such requirements in section 108(e)(5) and the regulations relied upon by respondent clearly do not apply. … There is nothing in the stipulated facts to establish petitioner’s solvency. It could be argued that respondent has failed to prove the inapplicability of sec. 108(a)(1).

Florex v. United States

705 F. Supp. 582 · United States Court of International Trade · Jan 6, 1989

that it qualifies as an interested party under section 1677(9)(E) or (F), that is, that it is a trade association, a majority of whose members produce or wholesale the fresh cut flowers under investigation. … In Flowers /, ITC clearly indicated it made its cumulative analysis by separate flower type. Id. at 18.

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.

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.

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.

Meyer Handelman, William Handelman, Donald N. Hanson, Laird Lucas and Frederick T. Weyerhaeuser, Trustees v. The United States

357 F.2d 694 · United States Court of Claims · May 25, 1966

Under the Burt decision, the plaintiff is clearly entitled to claim the ad valorem tax payments as depletable income and is therefore entitled to a refund. Defendant can prevail in this action only if Burt v. … The case presently before this court involves meshing the concept of ad valorem tax payments into the pattern established by the Supreme Court.

North Carolina Division of Services for the Blind v. United States

53 Fed. Cl. 147 · United States Court of Federal Claims · Aug 2, 2002

After a review of DOD implementation guidance, Fort Bragg reported to its higher headquarters that its food services solicitation did not qualify under the Randolph-Sheppard Act. … Jones did not establish a likelihood of success on the merits of the case.

Jonathan D. Fithian v. Eric K. Shinseki

24 Vet. App. 146 · United States Court of Appeals for Veterans Claims · Nov 9, 2010

I might be able to do might daily duties but that is because I have become immune to the pain. … See 38 C.F.R. § 20.1001 (2010) (establishing the criteria for a motion for reconsideration).

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.

Preemptive Effect of the Bill Emerson Good Samaritan Food Donation Act

Department of Justice Office of Legal Counsel · Mar 10, 1997

We believe that Congress intended to establish a minimum level of immunity for those engaged in food donation and distribution. … We believe the Act clearly preempts state good Samaritan statutes to the extent they provide less liability protection than federal law — for example, to the extent they permit liability based on evi­ dence of negligence

Ken M. Davee and Adeline B. Davee v. The United States. Elizabeth Kline Jordan and Lea Associates, Inc. v. The United States

444 F.2d 557 · United States Court of Claims · Jun 11, 1971

When a properly qualified covenant not to compete for a specified period is entered into as part of the sale of a going business under particular conditions, the portion of the consideration attributable to the covenant is … Whatever that something was, particularly as to intangibles, clearly meant to Davee the surrender of his business, with the covenant as a separate but ancillary benefit conferred on the purchaser.

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.

Swintosky v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 13, 2017

documentation establishing that they have been appointed as guardian(s)/conservator(s) of C.M.S.'s estate; c. … There is absolutely no agreement on the part of the parties hereto to make any payment or to do any act or thing other than is herein expressly stated and clearly agreed to.

International Custom Products, Inc. v. United States

374 F. Supp. 2d 1311 · United States Court of International Trade · Jun 15, 2005

The government suggested that because Plaintiff failed to satisfy the administrative prerequisites to qualify for jurisdiction under 28 U.S.C. § 1581(a) (2000), this Court lacks subject matter jurisdiction. … If Customs’ actions were the law, Congress would clearly have to re-examine this entire area.

Pacific Service Stations Co. v. Mobil Oil Corp.

689 F.2d 1055 · Temporary Emergency Court of Appeals · Sep 17, 1982

First, the assumption that appellants were the only members of the class of purchaser to which they should have been assigned is entirely arbitrary and clearly favors Mobil. … a regularly conducted business activity, and if it was the regular practice of that business activity to make the memorandum, report, record, or data compilation, all as shown by the testimony of the custodian or other qualified

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.

Southland Industries, Inc. v. Commissioner

17 T.C. 1551 · United States Tax Court · Mar 21, 1952

We shall first consider whether petitioner has established (1) above. … We think that the record clearly indicates that petitioner made a substantial change.

Ishida v. United States

31 Fed. Cl. 280 · United States Court of Federal Claims · Apr 22, 1994

The Attorney General is charged with identifying and locating all “eligible individuals,” and to provide them each with $20,-000.00 from an established trust fund. … Instead, this policy was established by “rule,” subject to notice and comment rule-making procedures, and was circulated as part of the Federal Register.