Case law

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.

Claude Mayo Construction Company, Inc. v. United States

128 Fed. Cl. 616 · United States Court of Federal Claims · Oct 6, 2016

Rather, the letter clearly states it is an “appeal . . . of [GSA’s] Stop Work Order and Notice of Termination.” Def.’s Mot. App. at A37. … Thus, Claude Mayo must have presented a separate claim for breach of contract to the CO to establish this Court’s jurisdiction.

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).

Entergy Gulf States, Inc. v. United States

125 Fed. Cl. 678 · United States Court of Federal Claims · Apr 14, 2016

The Federal Circuit noted that the plaintiffs used an internal accounting system that was FERC- and GAAP-compliant and that the trial court had “clearly erred” in finding that the plaintiffs had not proven these damages with … Defendant has not established that Plaintiffs counted nonproductive hours twice.

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

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.

Precision Standard, Inc. v. United States

69 Fed. Cl. 738 · United States Court of Federal Claims · Feb 27, 2006

Accordingly, because Precision itself does not qualify as an approved source, it cannot establish that it would have had a substantial chance of receiving the award if the government had required compliance with the source … Such proposals shall clearly identify why the acceptance of the proposal would be advantageous to the Government.

Consolidated Engineering Services, Inc. v. United States

64 Fed. Cl. 617 · United States Court of Federal Claims · Feb 14, 2005

In any event, CESI fails to establish irreparable injury. 2. Public Interest The public’s interest is clearly served when suppliers engage in fair and robust competition for government contracts. … Balance of Hardships This element of the test for injunctive relief is perhaps more clearly articulated as requiring the protestor to establish that the irreparable harm it will suffer absent relief outweighs the harm that

McCabe v. Commissioner

23 B.T.A. 1376 · United States Board of Tax Appeals · Aug 28, 1931

Petitioners are the duly appointed and qualified executors of the last will of Thomas McCabe, who died on March 2, 1929, and reside in the State of New York. … It is also established that McCabe took over the Neely Lumber Company in 1924, dismissed Neely from its management and substituted Haralson.

Runyon v. Commissioner

8 T.C. 350 · United States Tax Court · Feb 19, 1947

This is not sufficient to qualify either of these debts as one that became worthless within the taxable year. 5 Mertens Law of Federal Income Taxation, p. 416, ¶30.42, citing authorities. … We think the facts clearly establish that during 1941 Walter, Jr., rendered “vital” additional services to the partnership of Mid-South Paving' Co. within the rule of the Tower and Lusthaus cases, supra, and was entitled

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.

Erica Fester, Parent of B.A.B., a Minor v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 27, 2013

Has Petitioner Established Adequate Justification for an Interim Award? … Fester’s case because she is clearly asserting that she is experiencing “undue hardship.” 11  1. Good Faith.

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.

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.

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.

Schooling v. United States

63 Fed. Cl. 204 · United States Court of Federal Claims · Nov 30, 2004

The general perception was that “appeals processes [were] so lengthy and complicated that managers [in the civil service] often avoidfed] taking disciplinary action” against employees even when it was clearly warranted. … To qualify for this exception, the challenged action must meet two conditions. First, the action must “in its duration be too short to be litigated prior to its cessation or expiration.” Id.

Schultz v. United States

92 Fed. Cl. 213 · United States Court of Federal Claims · Apr 16, 2010

Fraud Recovery Group “assist[s] victims of investment fraud in filing for income tax refunds from particular investments that qualify under” section 165(c)(2). Tr. 9. In April 2006, Mr. … Elsass described how he was able to remember which receipt corresponded to which of the three parcels: Q: What I want to understand ... is how is it as you sit here today that you can tell us so clearly which items ... went

10-10 091

Board of Veterans' Appeals · Apr 30, 2015

The examiner stated that STRs from March 1968 clearly documented that the Veteran received a shot of PCN and had itching for 30 minutes, felt numb for two hours, and then the symptoms resolved. … And it is not argued or shown that the Veteran is qualified through specialized education, training, or experience to make such a diagnosis. Id. See also Routen, 10 Vet.

Alluviam, LLC v. United States

128 Fed. Cl. 310 · United States Court of Federal Claims · Sep 16, 2016

Defendant and Intervenor argue that Alluviam does not qualify as an “interested party” in this case, and thus lacks standing to protest the contracts at issue. … Further, the contract goals to which Alluviam objects, including improvement of decision support tools and training on use of the tools, were clearly stated in the solicitations.

Descoware Corp. v. United States

62 Cust. Ct. 481 · United States Customs Court · Apr 28, 1969

United States, 39 CCPA 15, 33, 34, 35, C.A.D. 458 (1951), our appellate tribunal stated— We first wish to be understood as being of opinion that (1) Congress clearly intended that the sculpture and statuary embraced in paragraph … His directorship of the University galleries does not qualify him as an expert in this field absent testimony as to the nature of his duties.