Case law

Garwood v. Commissioner

62 T.C. 699 · United States Tax Court · Aug 28, 1974

Moreover, the record clearly supports the conclusion that the education which gave rise to the expense in issue qualified the petitioner for a new trade or business. … Ford, 56 T.C. 1300 (1971), affd. 487 F. 2d 1025 (C.A. 9, 1973), in which we found that an individual had become established in the trade or business of being a teacher and allowed a deduction for his continued educational

Snyder v. Principi

15 Vet. App. 285 · United States Court of Appeals for Veterans Claims · Nov 14, 2001

Gen. 102, 106 (1922) (establishing that, where Veterans' Bureau made erroneous payment to person not entitled thereto and where another person is clearly entitled to that payment, it is "duty" of Director of Veterans' Bureau … Sovereign Immunity and Payment The Secretary next argues that "this Court misinterpreted controlling precedent on sovereign immunity". Mot. at 7.

Biloxi Marsh Lands Corporation v. United States

United States Court of Federal Claims · Oct 27, 2021

“It is well established that statutes of limitations for causes of action against the United States, being conditions on the waiver of sovereign immunity, are jurisdictional in nature.” Martinez v. … Sisk, A Primer on the Doctrine of Federal Sovereign Immunity, 58 Okla. L. Rev. 439, 442 (2005) (quoting Harold J. Krent, Reconceptualizing Sovereign Immunity, 45 Vand. L.

JULIANUS

14 I. & N. Dec. 435 · Board of Immigration Appeals · Jul 1, 1973

The issue presented in this appeal is whether the beneficiary qualified as a "child" for purposes of the immigration laws when he was under the age of 21, for he must have been a "child" then in order to qualify as an unmarried … Clearly, the beneficiary was not a legitimate child at birth, since his parents were not married to each other, and children born out of wedlock are legitimated only by the subsequent marriage of their father and mother,

Kelly v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 12, 2021

Literature filed in support demonstrated that a “systemic immune challenge resulted in a focal inner ear type I hypersensitivity reaction within 1 hour after the immune challenge.” Reply at 7. … Bigelow (who was demonstrably more qualified to opine on the causes and nature of hearing loss, given his actual medical focus and expertise, than Dr.

Blakley v. United States

85 Fed. Cl. 360 · United States Court of Federal Claims · Dec 31, 2008

Section 7430, because sovereign immunity is waived only for reasonable administrative costs associated with “administrative proceeding^] within the Internal Revenue Service.” … Therefore, Plaintiff established the third requirement of I.R.C. Section 7430. d. Plaintiff Established That It Did Not Unreasonably Protract The Proceedings.

PAGAN

22 I. & N. Dec. 547 · Board of Immigration Appeals · Jul 1, 1999

Department of Justice Executive Office for Immigration Review Board of Immigration Appeals (1) Although the paternity of a beneficiary must be established in order to qualify … The beneficiary’s birth certificate clearly demonstrates that she is under 21 years of age.

Central Produce Co. v. Commissioner

18 T.C. 267 · United States Tax Court · May 13, 1952

Black, Judge: Petitioner’s assignments of error do not identify very clearly what statutory grounds it relies upon for relief under section 722 of the Code. … Even if we assume that the change in transportation methods which petitioner put into effect in 1939 qualifies as a change under (i) above, it clearly does not qualify under (ii) above.

Lea Exploration, Inc. v. Department of Energy

843 F.2d 510 · Temporary Emergency Court of Appeals · Feb 29, 1988

Because the standard unit of measure for oil is the barrel, ten barrels is clearly a “measurable amount” of oil. See 45 Fed.Reg. 48577. II. … The proper rate of interest to be applied to the overcharges has been established by our decisions in United States v.

Hamza v. United States

39 Cont. Cas. Fed. 76,687 · United States Court of Federal Claims · May 13, 1994

The Tucker Act alone does not create a substantive right to recover money, but instead waives sovereign immunity under specific conditions. United States v. … Accordingly, this court must consider whether plaintiffs letters collectively qualify as a certified claim. 1.

CONTINENTAL GRAIN COMPANY

14 I. & N. Dec. 140 · Board of Immigration Appeals · Jul 1, 1972

More specifically, the Committee, at page 3 of the report, stated: The testimony of witnesses clearly establishes that existing law restricts and inhibits the ability of international companies to bring into the United … It is also concluded that the beneficiary is otherwise qualified for classification under section 101(a)(15XL) of the Act.

Dennington v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 17, 2023

in an effective immune reaction. … Tornatore was well qualified to offer the opinion he did, but he did not attempt to establish the kind of homology between vaccine antigens and self structures in the nerves that is a common starting point for molecular mimicry

MNOPF Trustees Ltd. v. United States

33 Fed. Cl. 755 · United States Court of Federal Claims · Jul 28, 1995

Rather, the presumption is that, unless the government expressly has waived its sovereign immunity, interest dike any other charge against the government as to which immunity has not been waived expressly) may not be paid … The court agrees with plaintiffs that § 6611(b)(3) does not apply in this case, not precisely because no late return was filed, but because another provision in § 6611, ignored by both parties, clearly establishes when interest

Goad v. United States

24 Cl. Ct. 777 · United States Court of Claims · Dec 23, 1991

The divorce decree does not qualify as a court order under the USFSPA; 2. Plaintiff’s pay is exempt from executing garnishment, levy, or seizure in satisfaction of a community property claim; 3. … The plaintiff, as the moving party, therefore, has the burden of establishing that there are no genuine issues in dispute and that he is entitled to judgment as a matter of law.

Americold Corp. v. United States

28 Fed. Cl. 747 · United States Court of Federal Claims · Jul 28, 1993

That is because the amount of the “qualified investment” eligible for the ITC depends upon the useful life used in computing the depreciation allowance. See I.R.C. § 46(a)(l)(2) (repealed 1990), § 167. … Even if this court might by such rules qualify the sovereign’s statutory limitations on its waiver of immunity, cf. Widdoss v.

Basic Bible Church v. Commissioner

74 T.C. 846 · United States Tax Court · Jul 28, 1980

Clearly, we are not faced with a procedural situation “squarely in point” with the Ninth Circuit’s decision in Weimerskirch. … Clearly, despite its also serving religious and charitable purposes, petitioner exists to a great extent to serve the private benefit of the Duvals.

Stone

United States Court of Federal Claims · Mar 22, 2021

Stone provides no evidence that he qualifies for an exception to the general no-refund rule for these government agencies, and he does not cite an alternative source of law that entitles him to a refund. … Stone’s claims, though outside the jurisdiction of this Court, are not “clearly baseless.” Accordingly, Stone’s Motion to Proceed In Forma Pauperis is granted. V.

Gold Seal Liquors, Inc. v. Commissioner

28 T.C. 471 · United States Tax Court · May 28, 1957

It urges that there are four factors which qualify Component Gold Seal for relief under section 722 (b) (4), and that it has established that, for those 2 years, a fair and just amount representing normal earnings to be used … The parties have stipulated that Acquiring Gold Seal qualifies as an acquiring corporation imder section 740 (a) (4) of the Internal Revenue Code of 1939; that Component Gold Seal and its subsidiary corporation, Famous, qualify

Olson v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 23, 2017

Olson was diagnosed with bronchiectasis, but the medical records supporting this assertion are fairly thin, as they do not clearly establish when this initial diagnosis was made, nor by whom. … given that theory’s dependency on complex immune system processes.

Jeffrey Tompkins, as Personal Representative of the Estate of William Bruce Tompkins v. Secretary of the Department of Health and Human Services

United States Court of Federal Claims · Jun 21, 2013

Feinberg, is a well-qualified neurologist who diagnoses, treats, and teaches about GBS. … He was seen by health care providers on two occasions, and he clearly had some sort of illness.