Case law

Campbell v. States

38 Fed. Cl. 524 · United States Court of Federal Claims · Jul 28, 1997

Even construing plaintiff’s claims liberally, due to her pro se status, the plaintiff has failed to establish jurisdiction in this court, or to establish a claim upon which relief can be granted. … Stated otherwise, “[t]he 6-year statute of limitations on actions against the United States is a jurisdictional requirement attached by Congress as a condition of the government’s waiver of sovereign immunity and, as such

Jordan v. Secretary of Department of Health & Human Services

38 Fed. Cl. 148 · United States Court of Federal Claims · Mar 31, 1993

The special master also concluded that the vaccination did not significantly aggravate Matthew’s preexisting condition, so as to qualify under § 11(c)(1)(C), because petitioners’ evidence did not show that Matthew’s condition … They argue that to establish causation in fact a respondent must meet the same standard that applies to a petitioner seeking to establish actual (off-Table) causation, i.e., evidence of a medical theory causally connecting

Tidewater Management Services, Inc. v. United States

573 F.2d 65 · United States Court of Claims · Mar 22, 1978

Among other things, the section provides that in negotiated procurements, proposals shall be solicited from the maximum number of qualified sources and that discussions shall be held with all responsible bidders in a competitive … negotiated procurements in excess of $2,500 in which rates or prices are not fixed by law or regulation and in which time of delivery will permit, proposals, including price, shall be solicited from the maximum number of qualified

Radin v. Commissioner

53 T.C.M. 1339 · United States Tax Court · Jul 20, 1987

education at issue and those he is qualified to perform afterwards. … Petitioner established that he provided Laura with $ 1,300 of support in 1983, 2 but because he has no contact with Alice, he could not establish the amount of Laura's total support during that year.

Brosi v. Comm'r

120 T.C. 5 · United States Tax Court · Jan 13, 2003

Furthermore, Congress clearly intended that the physical or mental impairment of the taxpayer be substantial. … The Secretary has established such form and manner in Rev. Proc. 99-21, 1999- 1 C.B. 960 .

Gulf Coast Irrigation Co. v. Commissioner

24 B.T.A. 958 · United States Board of Tax Appeals · Nov 27, 1931

There is no evidence of record establishing the abandonment of any part of the canals and laterals, but the testimony is uncontradicted that the amount of water available each year after the removal of the raft was sufficient … He owned four shares of stock of the former on and after April 7, 1920, and a qualifying share in the latter.

Xiping Opeck Food Co. v. United States

34 F. Supp. 3d 1331 · United States Court of International Trade · Dec 11, 2014

The statute provides no further explanation as to the type of entity that qualifies as an exporter. … In any event, Commerce must clearly explain how the transactions violated the statute and how the remedy it seeks to use is grounded in the law and the facts.

Adair v. Commissioner

43 B.T.A. 384 · United States Board of Tax Appeals · Jan 22, 1941

Ritchie is the duly qualified and acting administrator de bonis non with the will annexed, having been appointed as such by the said court in 1935. … Ritchie, on June 6, 1935, was appointed and qualified as temporary administrator and on September 12, 1935, was named and qualified as permanent administrator de bonis non, with the will annexed.

Toscano v. United States

107 Fed. Cl. 179 · United States Court of Federal Claims · Nov 20, 2012

This leaves us with four instruments clearly creating easements limited to railroad use. … Defendant’s argument that there is no “but for” relationship between the NITU and trail use is therefore clearly wrong.

DeRoo v. United States

12 Cl. Ct. 356 · United States Court of Claims · May 22, 1987

(b) If the application for mortgage insurance is not eligible for processing or does not qualify, this fact is reported to the applicant together with the reason for rejection. 24 C.F.R. § 200.147 (1982), Issuance of commitment … However, 24 C.F.R. § 200.147 (1982) clearly states that “[t]he commitment is a binding contract between the FHA and the mortgagee presenting the application.” (Emphasis added.)

Vemo Co. v. United States

33 Cont. Cas. Fed. 74,095 · United States Court of Claims · Nov 27, 1985

Sovereign immunity has been waived in this regard to make up for the dereliction of duty on the part of Government contracting officers. … Reading section 605(c)(5) as permissive clearly means that there is no statute of limitations trigger that is activated when the contracting officer fails to issue a timely decision.

Schmidt Baking Co. v. Commissioner

107 T.C. 271 · United States Tax Court · Nov 14, 1996

Clearly, section 404(a)(5) on its face provides no clear guidance to the question before us, since it speaks (first sentence) in terms of “includable in income” in respect of deferred compensation other than vacation pay … Prior to 1987, section 404(a)(5) contained only the first sentence; the rules governing vacation pay were contained in section 463, which provided for a deduction based on the establishment of a reserve.

Fairholme Funds, Inc. v. United States

118 Fed. Cl. 795 · United States Court of Federal Claims · Oct 15, 2014

By granting summary judgment, the court held that the plaintiffs had not met their burden of proof to establish the existence of a genuine dispute of material fact regarding scienter under section 10(b) that required trial … qualified outside expert); Ross-Hime Designs, 109 Fed.

Manning v. United States

10 Cl. Ct. 651 · United States Court of Claims · Aug 19, 1986

Although the firefighter example is the easy one to identify, clearly other positions and occupations may qualify under the above-mentioned criteria. … In this case also, plaintiff was clearly induced to put in overtime hours.

Faoro v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 19, 2016

White, who diagnosed H.E.F. with “vomiting and fever status post immunization.” Id. … H.E.F. was alert and interactive, had good climbing skills, clearly combined approximately four words, but again had an unstable gait. Id. III.

Buckeye Countrymark v. Commissioner

103 T.C. 547 · United States Tax Court · Nov 9, 1994

For Federal tax purposes, it qualified as an exempt farmers’ cooperative under section 521 and its predecessors. … It is that amount which establishes the maximum amount which may be deducted as a patronage dividend. Sec. 1382(b).

Pike v. Commissioner

44 T.C. 787 · United States Tax Court · Sep 10, 1965

The contract-holders were not promised immunity from prosecution for paying Cardinal the profits from the sale of .the contract stock. … Commissioner, supra, is clearly distinguishable, since the deductions there disallowed were payments of fines for violations of State law, and allowance of deductions would have diluted the intended penalties.

Beech Trucking Co. v. Comm'r

118 T.C. 428 · United States Tax Court · May 23, 2002

Moreover, the record does not always clearly distinguish the roles of Beech Trucking and ATS with respect to the drivers’ activities. … Clearly, the drivers’ work was part of the regular business of Beech Trucking.

Fisher v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 28, 2024

Kreckman, infant Fisher was worse, and by 12/21/2015 she had clearly developed a neurological disorder (dysconjugate gaze).” Id. Second, Dr. … These medical records clearly document the existence of one and likely more than one infection.

Strickland v. United States

61 Fed. Cl. 443 · United States Court of Federal Claims · Jul 30, 2004

The BCNR found the plaintiff should be awarded three months constructive service to qualify him for retirement. See AR at 22-23. … See Fisher, 364 F.3d at 1376-78 (holding that “White Mountain [established] a new test [that] clearly lowers the threshold for establishing that a statute or regulation is money-mandating, for it replaces a normal 'fairly