Case law

Lea v. United States

126 Fed. Cl. 203 · United States Court of Federal Claims · Apr 25, 2016

The District Court explained: Plaintiffs repeated filing of civil actions rehashing the same arguments is improper and harassing and clearly unwarranted. … Plaintiff has not established that he was a third party beneficiary to either contract.

Kuttroff, Pickhardt & Co. v. United States

21 C.C.P.A. 332 · Court of Customs and Patent Appeals · Jan 2, 1934

that the merchandise was also described and dutiable (if not dutiable under paragraph 28) in paragraph 27 of the same act, by virtue of the provision therein contained for “phthalic acid” and “phthalic anhydride”, and the qualifying … That Congress had in mind making dutiable in paragraph 28 certain resins or resinlike substances which were “prepared from” phenol is clearly indicated by the quoted provisions of the paragraph.

Application of the Federal Water Pollution Control Act to the Former Panama Canal Zone

Department of Justice Office of Legal Counsel · Mar 17, 1981

The Treaty deals less clearly with the question what law shall govern these areas. … Construing these Treaty provisions consist­ ently and in keeping with the purpose of the Treaty, we conclude that 2 The “contiguous zone” is defined as “the entire zone established or to be established by the United States

First Western Government Secur., Inc. v. Commissioner

94 T.C. 549 · United States Tax Court · Apr 9, 1990

In 1969, the Tax Court was established by Congress as an article I court. Sec. 7441. … (f) Qualified State Individual Income Taxes. — For purposes of this section, a deficiency placed in dispute or claimed overpayment with regard to a qualified State individual income tax to which subchapter E of chapter 64

Fibel v. Commissioner

44 T.C. 647 · United States Tax Court · Jul 28, 1965

as a corporation in liquidation under section 337(a) of the 1954 Code; or whether the corporation failed to qualify under section 337(a) because it (a) failed to adopt a plan of liquidation until after the date on which … Clearly, the direct cash distributions to the brothers were “transfers” to them within the intendment of section 6901 of the 1954 Code, the statute that pertains to transferee liability.

Hoerth v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 4, 2021

Hoerth does not qualify for an award of attorneys’ fees because he has failed to establish a reasonable basis for the assertion that Mr. … Hoerth has established reasonable basis.

Underground Construction Co. v. United States

35 Cont. Cas. Fed. 75,604 · United States Court of Claims · Dec 9, 1988

As a result, there is nothing in the Government’s failure to act prior to the time of its initial claim that could clearly be regarded as establishing a “common basis of understanding” regarding interpretation of the contract … Here, no sequence of events has been established since no events can be fairly discerned.

Geo. S. Bush & Co. v. United States

37 Cust. Ct. 45 · United States Customs Court · Aug 2, 1956

us now. ■ Two witnesses, who by reason of extensive experience in the purchase and sale of standard newsprint, the volume of business transacted, and the geographical areas to which their sales extended, were eminently qualified … Further, with regard to plaintiff's witness Lutz, it is now clearly made to appear that his experience with standard newsprint paper, at and prior to June 17, 1930, was of a very limited nature.

McCutchin v. Commissioner

4 T.C. 1242 · United States Tax Court · Apr 30, 1945

Alex was president of the corporation and owned all of its stock except qualifying shares. … Petitioner Alex *198 McCutchin owned all the shares of the corporation except qualifying shares and directly managed the corporation as its president.

First Sec. Bank, N.A. v. Commissioner

63 T.C. 644 · United States Tax Court · Mar 17, 1975

The record in the matter before us clearly indicates that $15,000 20 of the total $25,000 of initial expenditures paid by the petitioner banks represents the cost of computer programing and servicing and is therefore within … Prior to the entering into of the licensing agreements, neither Idaho nor Utah had ever established or administered a consumer credit card plan.

Parker v. Commissioner

38 B.T.A. 989 · United States Board of Tax Appeals · Oct 21, 1938

authorizing its creation, as being “for the sole and exclusive benefit of such of the officers and employees of the company (sometimes hereinafter referred to as the Pensioners) who desire to take advantage thereof and who can qualify … If this was the purpose of the organization of the pension trust fund, then the award of more than 81 percent of its benefits to the petitioner is clearly not within that purpose.

KASINGA

21 I. & N. Dec. 357 · Board of Immigration Appeals · Jul 1, 1996

This practice clearly inflicts harm or suf- fering upon the girl or woman who undergoes it. FGM is extremely painful and at least temporarily incapacitating. It per- manently disfigures the female genitalia. … In view of the positions taken by the parties, the applicant would qualify for relief under either proffered social group.1 I agree with a favorable exercise of discretion on this record.

Mandril v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 8, 2024

Petitioner alleged that he suffered from an acute, immune-mediated vaccine injury featuring myositis as a result of receiving seasonal influenza and Tdap vaccines on April 3, 2019. Pet. at 1. … Petitioner did provide evidence from a treating neurologist noting her impression of a resolved vaccine-related immune mediated myositis.

Estate of Finder v. Commissioner

37 T.C. 411 · United States Tax Court · Dec 4, 1961

In support of his claim as to the proper interpretation of the notice of deficiency, the respondent introduced the testimony and report of the revenue agent who made the examination, which clearly shows that the adjustment … It is well established that the respondent’s determination has the support of a presumption of correctness, and that the burden of proof to establish a deductible loss, and the amount of it, rests upon the taxpayer.

Silverio v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 9, 2019

Graf noted a question of whether G.L.’s immunizations were the trigger. Id. … He was qualified as an expert in pediatric neurology without objection. Tr. 19-25. 20 Varivax package insert, Merck & Co. (2013), filed as “Pet.

Kathleen Hiraga v. Sylvester J. Arena

Trademark Trial and Appeal Board · Mar 18, 2009

While this limited-circulation sales catalogue may be a publication in the broadest sense of the word, it does not qualify as a work “available to the general public in libraries or of general circulation among … As to Items #2 and #5, invoices of respondent’s vendors are clearly not “printed publications” or official records - 5 - Cancellation No. 92047976 and are therefore inappropriate

Luigi Bormioli Corp., Inc. v. United States

118 F. Supp. 2d 1345 · United States Court of International Trade · Oct 19, 2000

TD 85-111 establishes three criteria that must be met in order for a charge to qualify as an interest payment at a particular rate: 1) the interest charge is identified separately; 2) there is a financing agreement in … The 1987 letter agreement clearly contemplated an interest rate that would change with time. This did not change with the two additional letter modifications.

Management Solutions & Systems, Inc. v. United States

75 Fed. Cl. 820 · United States Court of Federal Claims · Mar 30, 2007

If a competitive bid process had occurred, MSSI would have been qualified to compete for the procurement, because it had performed these services in the past. See AR at 49-76. … MSSI contends that the Modification is “clearly unlawful,” because it was made in violation of SBA’s “adverse impact” rule, pursuant to 13 C.F.R. § 124.504 (c). PI. AR Br. at 9.

Computer Sciences Corporation

United States Tax Court · Oct 6, 2025

Memo. 2020-73. 6 The record establishes that RA Herrera, who conducted the CSC return examination, made the “initial determination” to assert the sec- tion 6662 penalty. The record also establishes that Mr. … Guastello had not signified his approval—and if the IRS in consequence had not determined a penalty in the Notice of Defi- ciency—petitioner would still have had no immunity from the penalty.

Gabel v. Commissioner

25 B.T.A. 60 · United States Board of Tax Appeals · Dec 31, 1931

Byers, 35 Fed. (2d) 326, is significant and enlightening in determining the instant proceeding: We think this is sufficient to establish that he was free to engage, and was engaged, in other business for other clients; that … , from the foregoing discussion of the facts in the instant proceeding, petitioner does not qualify as an officer.