Case law

Willamette Indus. v. Commissioner

92 T.C. 1116 · United States Tax Court · May 23, 1989

Thus, the Senate Supplemental Report clearly statedthat a mere entry on the taxpayer’s books, the purchase of a bond to secure eventual payment of a judgment, or transfer of funds to an account within the taxpayer’s control … did not qualify for a deduction.

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.

Goldman v. United States

United States Court of Federal Claims · Jan 21, 2026

Once a taxpayer establishes the outer bounds of when he or she could be considered financially disabled — i.e., via a physician’s statement which lists a specific period of financial impairment — the second requirement in … The United States Court of Appeals for the Eighth Circuit has explained, for example, that “[t]he limited waiver of sovereign immunity in § 6511(h) does not grant [] courts power to decide de novo that a taxpayer was financially

Miller v. Commissioner

2 T.C. 285 · United States Tax Court · Jun 29, 1943

On February 24, 1938, petitioner was appointed and qualified as statutory guardian of Lawrence Keyes Miller in the Jefferson County Court. … With that fact clearly established, it becomes apparent that thereafter the income from the property which was the subject of the gift was the income of the donee, and not that of the petitioner.

Southern Rice Sales Co. v. United States

25 C.C.P.A. 201 · Court of Customs and Patent Appeals · Nov 22, 1937

We think it clearly appears from Exhibit 3 that the advantages derived from the parboiling process are that the hulls or husks are *206 •removed from the rice with greater ease; that “the grain is toughened * * * and can … Two qualified witnesses testified that all of the “germs” and a major portion of the bran had been removed.

Michaels Stores, Inc. v. United States

931 F. Supp. 2d 1308 · United States Court of International Trade · Aug 21, 2013

in question, the Secretary will apply the cash deposit rate established for the producer. … Failure to qualify for a separate rate means that Commerce will analyze the exporter through the lens of the presumption of state control. See id. at 1373 (citing Sigma Corp., 117 F.3d at 1405).

Brady v. Commissioner

45 T.C.M. 1079 · United States Tax Court · Mar 24, 1983

With regard to petitioner's Privileges and Immunities Clause argument, we quote from Estater v. Commissioner, T.C. … Petitioner makes no argument she was in the trade or business of renting in 1974 and clearly on this record she is not entitled to deduct the non-depreciation items under section 162. Cf. McGuire v.

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

Veterans Technology, LLC v. United States

133 Fed. Cl. 146 · United States Court of Federal Claims · Aug 2, 2017

On May 2, 2016, the SBA Area Office found, since Vet Tech was a joint venture,5 it could only qualify for a “small business” set-aside contract, if all of its members were small businesses. … (emphasis added). 10 The “previous relationships with or ties to another concern” clause clearly raises due process concerns. See Brasslett v.

West Virginia Steel Corp. v. Commissioner

34 T.C. 851 · United States Tax Court · Aug 15, 1960

14, 1954; and Whereas, it is necessary to modify said plan and agreement in order to qualify same under the Internal Revenue Code. … The following summary of the pertinent testimony of petitioner's president, Roy Harris (which was not disputed) clearly reveals the facts and circumstances which occasioned the delay.

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.

Precise Systems, Inc. v. United States

120 Fed. Cl. 586 · United States Court of Federal Claims · Apr 6, 2015

The SBA’s initial decision “clearly elevate[d] form over substance.” Id. … As Precise urged during oral argument, Maryland law does not prohibit an entity from establishing multiple “series” within a “class.” Tr. 47:6–14.

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).

VO

25 I. & N. Dec. 426 · Board of Immigration Appeals · Jul 1, 2011

He further determined that the respondent’s 1996 attempted grand theft offense did not qualify as a crime involving moral turpitude under section 237(a)(2)(A)(ii) of the Act, because the statute does not expressly apply to … However, it is well established that for immigration purposes, with respect to moral turpitude there is no distinction between the commission of the substantive crime and the attempt to commit it.

Gilliam v. United States

125 Fed. Cl. 624 · United States Court of Federal Claims · Mar 22, 2016

[Plaintiffs] misconduct in this case clearly outweighs the positive aspects of her service. … The individual challenging a correction board decision bears the burden of establishing, by "cogent and clearly convincing evidence," that the board acted improperly. Arens v. United States,969 F.2d 1034,1037 (Fed.

Estate of Bongard v. Comm'r

124 T.C. 95 · United States Tax Court · Mar 15, 2005

Bongard Qualified Terminable Interest Property Trust (qtip Trust). The QTIP Trust agreement was drafted by Mr. Fullmer. … Clearly, decedent was not adverse to establishing trusts, nor is there evidence that would establish how a limited partnership interest in BFLP provided decedent with greater flexibility than he already possessed by holding

Childers v. United States

118 Fed. Cl. 394 · United States Court of Federal Claims · Jul 28, 2014

“Manifest” injustice means “clearly apparent or obvious” and “refers to injustice that is apparent to the point of almost being indisputable.” Martin v. United States, 103 Fed. … Paulmann was not qualified as an expert and did not testify on any aspect of the WilsonMiller reports. Mr.

Robert G. Lynch Co. v. United States

49 C.C.P.A. 74 · Court of Customs and Patent Appeals · Apr 11, 1962

It seems to us that to sustain appellant’s position it would require us to qualify this provision by judicial construction to read “except raw sugar not imported to be further refined or for human consumption.” … The testimony of all the witnesses clearly establishes that the merchandise is raw sugar at the time the green color is added.

Larsen v. Commissioner

89 T.C. 1229 · United States Tax Court · Dec 30, 1987

Dee Morgan (Morgan) was qualified to testify as an expert on behalf of respondent in each transaction at issue. … Despite such statement, Blumenthal, within his report, clearly utiüzed a 15-year economic Ufe, and made reference to an introduction date of 1974.