Case law

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.

Kraft, Inc. v. United States

30 Fed. Cl. 739 · United States Court of Federal Claims · Jan 28, 1994

Clearly taxpayer would not have given a competitor its customer list if it ever intended to return to the market. … . § 1.48-8 (1986), and thus did not qualify for ITC treatment.

Vladimir Kogan, Md v. the United States of America 1

112 Fed. Cl. 253 · United States Court of Federal Claims · Aug 27, 2013

. § 7431 (2006)) (establishing the pay structure for VA physicians). … The court considers the readings of both parties reasonable because neither the plain language of Paragraph 3.E nor the remainder of the Settlement Agreement clearly establishes for what period of time the VA obligated itself

Vargas-Gonzalez v. Principi

15 Vet. App. 222 · United States Court of Appeals for Veterans Claims · Aug 16, 2001

It is well established that this Court has the authority under the All Writs Act (AWA) to "issue all writs necessary or appropriate in aid of [its] jurisdiction." 28 U.S.C. § 1651(a); see Cox v. … Other Relief Sought Having decided that even though the petitioner has demonstrated a clear right to the writ, he does not qualify for our issuance of one, we must also deny the petition to the extent that he prays

Hale v. United States

United States Court of Federal Claims · May 14, 2019

The amended returns both qualify as timely claims for refund because they were filed within three years of the original return. I.R.C. § 6511 (a); Def. 's Mot. … Documents submitted by the parties in this case establish that the IRS sent Ms.

Tucker v. United States

United States Court of Federal Claims · Apr 15, 2019

supports ALJ Barrett's conclusion that the physicians’ orders in the record do not establish the medical necessity of the services rendered by Dr. … The United States Supreme Court has found that “a court may dismiss a claim as factually frivolous only if the facts alleged are ‘clearly baseless’ . . . a category encompassing allegations that are ‘fanoiful’ . . .

Perekotiy v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 5, 2020

Spergel explained individuals with atopic dermatitis experience higher rates of sensitizations and other immune-mediated inflammatory diseases. Id. at 12. … In support, Petitioner argues that she has produced a well-qualified expert immunologist (Dr. Axelrod), a well-qualified expert dermatologist (Dr. Wikas), and a well-qualified treating physician (Dr Jorgensen). Id at 4.

Grobest & I-Mei Indus. (Vietnam) Co., Ltd. v. United States

853 F. Supp. 2d 1352 · United States Court of International Trade · Jul 31, 2012

The Court of Appeals has stated that “an agency abuses its discretion where its ‘decision (1) is clearly unreasonable, arbitrary, or fanciful; (2) is based on an erroneous conclusion of law; (3) rests on clearly erroneous … Cir. 2011) (noting that a clear error of judgment occurs when an action is “arbitrary, fanciful or clearly unreasonable”).

Muller v. United States

United States Court of Federal Claims · May 6, 2025

See id. at 1174 (“[Plaintiff] has little difficulty establishing that § 1201 is understood as money-mandating.”); Verbeck v. United States, 89 Fed. … Cir. 2004) (“It is well established that the Military Pay Act is a money-mandating statute.”) (citing Dysart v. United States, 369 F.3d 1303, 1315 (Fed. Cir. 2004)).

Parsons v. United States

30 Ct. Cl. 222 · United States Court of Claims · Apr 2, 1895

a part of tbe judicial system established by the Act approved September 24, 1789 (1 Stat. … a successor shall have been in like manner appointed and duly qualified.”

SPARROW

20 I. & N. Dec. 920 · Board of Immigration Appeals · Jul 1, 1994

V and VI have been established by clear, convincing, and unequivocal evidence. … any decisions on the part of the immigration judge and the court clerk so as to qualify as material.

Mount Washington Tanker Co. v. United States

505 F. Supp. 209 · United States Court of International Trade · Dec 5, 1980

The repairs, which consisted of overhauling the main generator, were not occasioned by stress of weather or other casualty at sea, and, therefore, would not qualify for the remission of duties under 19 U.S.C. § 1466 (b). … In support of its contention plaintiff cites the long established principle of international law that the sea is “the common property of all nations.”

Szuggar v. United States

United States Court of Federal Claims · Oct 28, 2019

Subject Matter Jurisdiction Plaintiffs must (1) establish a court’s power to hear their case, subject matter jurisdiction; (2) establish their own right to relief from particular conduct, a cause of action; and ( … They thereby establish a fiduciary relationship and define the contours of the United States' fiduciary responsibilities.”).

Yankee Atomic Power Co. v. United States

94 Fed. Cl. 678 · United States Court of Federal Claims · Sep 7, 2010

And, clearly you wouldn’t do it if fuel was being removed from the site. There wouldn’t be a need to_”).) … Graves was qualified as an expert in economics without objection. (Id. at 764:24-765:4.) He was also qualified as an expert in Dairyland and PG & E III and his opinions were credited in both decisions. . Mr.

Lighthill v. Commissioner

66 T.C. 940 · United States Tax Court · Aug 31, 1976

Petitioner contends that respondent’s regulations are clearly contrary to the holding of this Court in the Lehman case and are therefore invalid. … However, under respondent’s regulations this $50 is clearly a part of the cost of petitioner’s stock and was apparently omitted inadvertently. In fact in Owen G. Anderson, T. C.

Hauser v. Commissioner

45 T.C.M. 215 · United States Tax Court · Nov 29, 1982

The deduction claimed clearly does not qualify under that section. … was clearly not the "principal place of business for [a] trade or business [of petitioner]."

Huffman v. Commissioner

61 T.C.M. 2289 · United States Tax Court · Apr 2, 1991

In interpreting section 7430 , we bear in mind that "Except to the extent it has waived its immunity, the Government is immune from claims for attorney's fees. … Therefore, we find that petitioners have not established a "special factor" to justify an increased rate under section 7430 .

Ernest E. Marks Co. v. United States

4 Cust. Ct. 126 · United States Customs Court · Mar 21, 1940

(c) However, said paragraph (b) clearly does not authorize any such exclusive preferential to Cuba. In fact, paragraph (b) does not purport to authorize anything. … The word “preferential” clearly modifies “reduction.” “Minimum” does not modify “preferential.”

Anderson v. United States

59 Fed. Cl. 451 · United States Court of Federal Claims · Feb 17, 2004

United States, 47 F.3d 1140, 1144 (Fed.Cir. 1995) (“no court is qualified to review the substantive merits of a decision [committed to the discretion of the military], so long as the decision comports with any procedural … For I can not [sic] seek restitution from the men who perpetrated that harm upon me; they are immune to prosecution. My only recourse is to seek justice through the ABCMR.

Clark v. United States

50 Fed. Cl. 727 · United States Court of Federal Claims · Nov 29, 2001

Plaintiff has established jurisdiction here because Plaintiff alleges that he has been a sergeant in the Alabama National Guard since on or about April 1987. Compl. 1Í7. … The definitions of Section 101 of Title 37 clearly distinguish National Guard, 3 National Guard of the United States, 4 and Reserve *731 Component. 5 Thus, while the National Guard of the United States is enumerated as a