Case law

South Louisiana Grain Services, Inc. v. United States

30 Cont. Cas. Fed. 70,493 · United States Court of Claims · Nov 2, 1982

However, I am convinced that an earlier takeover date would create serious problems for FGIS and the industry in our area due to the lack of qualified, experienced personnel. … United States, supra, clearly supports this holding. See also McCarthy v.

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.

15 W. 17th St. LLC v. Comm'r

147 T.C. No. 19 · United States Tax Court · Dec 22, 2016

The Trust is an organization described in section 501(c)(3) and is a “qualified organization” under section 170(h)(3). … The first clause establishes whether section 170(f)(8)(A) applies when the donee organization files a return, and the second clause merely establishes that the Secretary may provide alternative rules detailing how a donee

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

Hewlett-Packard Co. & Consolidated Subsidiaries v. Commissioner

139 T.C. 255 · United States Tax Court · Sep 24, 2012

Stat. at 1774, 1775. 8 That section allows a tax- payer to elect a separate AIRC method of computing the research credit under section 41(a)(1) and establishes … Clearly then, Black’s Law Dictionary’s definition of ‘‘gross receipts’’ contradicts its referenced sources.

L-L-P

Board of Immigration Appeals · Feb 24, 2021

241  Cite as 28 I&N Dec. 241 (BIA 2021) Interim Decision #4010 removal under section 240A(b)(1) of the Act because he had not demonstrated the requisite hardship to a qualifying … This goal clearly contemplates that the abusive United States citizen or lawful permanent resident spouse is actually able to use that status to benefit—or punish—his or her alien spouse.

Estate of Jack v. United States

54 Fed. Cl. 590 · United States Court of Federal Claims · Nov 27, 2002

Jack, as a veterinarian, qualified for a TN Temporary Professional pursuant to the NAFTA. 8 C.F.R. § 214.6 (c). … Congress, when establishing the TN Temporary Professional visa program, clearly stated its intention that aliens seeking admission under the NAFTA as professionals should be classified as nonimmigrants. 8 U.S.C. § 1184 (e

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

Rockwell International Corp. v. United States

37 Fed. Cl. 478 · United States Court of Federal Claims · Feb 5, 1997

It is well-established that an inventor is allowed to be his own lexographer. … . § 112 requires him to spell out such differences clearly in the specification. Markman, 52 F.3d at 980 .

AmerGen Energy Co. ex rel. Exelon Generation Co. v. United States

94 Fed. Cl. 413 · United States Court of Federal Claims · Sep 1, 2010

Plaintiffs motion appears to address only the requests for admission related to the sellers’ PLRs, Pl.’s Mot. at 7-8, and does not clearly state a position as to other requests for admission. DISCUSSION I. … A denial must fairly respond to the substance of the matter; and when good faith requires that a party qualify an answer or deny only a part of a matter, the answer must specify the part admitted and qualify or deny the rest

Standard Hosiery Mills, Inc. v. Commissioner

27 T.C. 525 · United States Tax Court · Dec 18, 1956

that *24 you failed to qualify for relief under the provisions of section 722 of the Internal Revenue Code " of 1939. … Petitioner has established that no such facts exist in the instant case. 8.

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.”

Trilles v. West

13 Vet. App. 314 · United States Court of Appeals for Veterans Claims · Feb 15, 2000

FARLEY, Judge, with whom NEBEKER, Chief Judge, and IVERS, Judge, join, dissenting: The issue presented in this appeal is governed by clearly defined principles of statutory construction. … of title 38 unless and until they prove that they are *335 qualified.

Marubeni America Corp. v. United States

915 F. Supp. 413 · United States Court of International Trade · Jan 23, 1996

Rabas when noting that he was “a highly qualified engineering specialist in heating, refrigeration and airconditioning equipment and an expert in heat transfer.” Op. at 1106. … In sum, the foregoing authorities clearly preclude any concept of a deferential standard of statutory construction in classification cases in favor of the importer’s reasonable interpretation. y.

Ronnen v. Commissioner

90 T.C. 74 · United States Tax Court · Jan 21, 1988

In essence, respondent argues that even though the computer disk or tape is tangible personal property, the information stored on the disk is clearly intangible. … Under this section, films of a topical nature, such as interview shows, news shows, or sports events did not qualify for ITC.

Henry v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 29, 2026

Henning thought was “likely immunization related shoulder bursitis given timing of the tetanus shot and onset of pain.” Id. at 24. On November 18, 2020, Petitioner returned to Dr. … a vaccine covered by the Program, administered either in the United States and its territories or in another geographical area but qualifying for a limited exception and has not filed a civil suit or collected an award or

Cablesa S.A. de C v. v. United States

31 Ct. Int'l Trade 252 · United States Court of International Trade · Mar 1, 2007

acid content qualified its product for exclusion from the order. … The purchase orders that Cablesa points to do not establish such actual use.

Citizens Federal Bank v. United States

66 Fed. Cl. 179 · United States Court of Federal Claims · Jun 30, 2005

However, the evidence presented at trial clearly established that Mr. Stuzin and Citizens’s management stayed true to form and acted reasonably when mitigating the effects of the Government’s breach. … Where, as here, “ ‘a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery,’ and the court’s duty is to ‘make a fair and reasonable approximar tion of the damages

Jacobs v. Commissioner

62 T.C. 813 · United States Tax Court · Sep 19, 1974

He felt it advisable first to explore his feelings about marriage with the psychiatrist in hopes of establishing a long-lasting and productive marital relationship. … Kelly is clearly distinguishable.

Shipowners & Merchants Tugboat Co. v. Commissioner

4 B.T.A. 403 · United States Board of Tax Appeals · Jul 27, 1926

The plan of the war and excess-profits tax is to impose such tax upon the income above an established return on the statutory invested capital. … But the statute is in our opinion clearly applicable and leaves no room for construction. The petitioner returned as income a proportionate part of the amount received from the purchaser of the Hercules in 1920.