Case law

Pence v. United States

52 Fed. Cl. 643 · United States Court of Federal Claims · Jun 20, 2002

Plaintiff must make her case *646 through cogent and clearly convincing arguments. Id. B. … It is not for this Court, however, to act as a legislative body by filling in the interstices of otherwise clearly elaborated statutory provisions. IV.

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.

UMG RECORDINGS, INC. v. MATTEL, INC.

Trademark Trial and Appeal Board · Sep 30, 2011

The record clearly establishes that the word MOTOWN was created by opposer’s predecessor’s founder, Berry Gordy, as a mark identifying its music recording company; and that it became and remains strongly associated with … clearly has a national presence.

Ashland Oil, Inc. v. Commissioner

95 T.C. 348 · United States Tax Court · Sep 27, 1990

or similar establishment is. … He also, however, does not expressly question that characterization, which petitioners clearly asserted in their motion.

Briggs v. Commissioner

72 T.C. 646 · United States Tax Court · Jul 9, 1979

Because the qualifying words are in the granting part of the agreement and clearly connected with the word “conveyance,” the restrictions are conditions rather than covenants. Biescar v. Czechoslovak-Patronat, supra. … If ANIOFI failed to use the ranch for the establishment of the center, petitioner intended to retake the land and hold it for another group which was willing and able to establish the center.

Kim v. United States

47 Fed. Cl. 493 · United States Court of Federal Claims · Sep 8, 2000

Determination of whether a specific resignation or retirement qualifies as voluntary requires an examination of all the facts and circumstances. Id. … Lister, Plaintiff clearly is writing to seek assistance in obtaining early retirement. The relevant portion reads: There exists an early retirement window for FY 97.

Service Credit for Retirement Annuities of USPS Employees When USPS Has Not Made Required Contributions

Department of Justice Office of Legal Counsel · Nov 1, 2011

The statute establishes different potential retirement ages for employees depending on the number of years of service completed. Id. § 8412 (2006 & Supp. IV 2010). … Among other things, Congress also enacted FERS to establish a new retirement plan “to assist in building a quality career work force in the Federal Government.” Id. § 100A(5).

Brickwood Contractors, Inc. v. United States

49 Fed. Cl. 148 · United States Court of Federal Claims · Apr 9, 2001

See id. at 269 , 95 S.Ct. 1612 . 2 In addition, litigants seeking to recoup litigation expenses from the United States also face the barrier of sovereign immunity. See Chiu v. … Prior to EAJA, many different statutes had contained specific waivers of sovereign immunity for the United States. Gavette v. Office of Pers. Mgmt., 808 F.2d at 1460 .

Horvath v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 3, 2019

immune response [citations omitted].” … He said, “The immune system wanes with time and then responds.” Id. Dr. Ahmed said the Arbuckle paper (Ex. 28) clearly shows there is a time frame for the development of autoimmune disease. Id. at 62.

Eligibility of Retired Military Officer for Appointment as NASA Administrator

Department of Justice Office of Legal Counsel · Jul 8, 2009

active service (whether or not such person is on the retired list) shall not be * Editor’s Note: Subsequent to issuing this memorandum, we modified the parentheti- cals in this sentence to describe the statutes more clearly … We therefore conclude that a retired military officer can qualify for appointment as Administrator of NASA. II.

Gillespie v. Commissioner

20 B.T.A. 1068 · United States Board of Tax Appeals · Sep 30, 1930

The record abundantly establishes that Heltzell was acting for petitioner in tax matters with his knowledge. … The evidence in this case clearly shows that the facts were not “ suppressed or unknown.” Law v.

Johnson v. Secretary of Health and Human Services

United States Court of Federal Claims · May 2, 2018

Johnson’s medical record established the accuracy of her POTS diagnosis. … Blitshteyn is a qualified neurologist with an interest in POTS (at least as reflected in her publications) comparable to that of Dr. Mack.

Coast Carton Co. v. Commissioner

10 T.C. 894 · United States Tax Court · May 18, 1948

It clearly appears that where different taxable years are involved collateral estoppel must be limited to cases where the situation squares exactly with that obtaining in the former case and the controlling facts and applicable … It rests upon considerations of economy of judicial time and public policy favoring the establishment of certainty In legal relations.

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.

RHP Bearings Ltd. v. United States

120 F. Supp. 2d 1116 · United States Court of International Trade · Nov 2, 2000

On its face, 19 U.S.C. § 1677a(e) clearly provides Commerce with a great deal of discretion in adjusting CEP for the cost of further manufacture and assembly. … Rather, such expenses were clearly direct selling expenses.

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.

Goldberg v. Commissioner

31 T.C. 258 · United States Tax Court · Oct 31, 1958

All powers (discretionary or otherwise) and all duties and immunities herein conferred or imposed upon the Trustees shall be appurtenant to the office and shall belong to me while I shall act as Trustee hereunder and shall … The executors, under the will, who qualified *50 as such were Zanvyl Krieger and Baltimore National Bank.

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

Seiberling Rubber Co. v. Commissioner

8 T.C. 467 · United States Tax Court · Feb 28, 1947

But however their interest in the property may be described, it clearly was an equitable claim in or to it. * * * The transfer of the properties of the debtor companies to the new corporation was made pursuant to that plan … Since petitioner makes no contention supported by any fact that the debt deducted as bad in 1939, or any part thereof, was collectible in 1939, or later years, and has not established the time, or times, when the loss was

Gruszka v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 21, 2023

Srikumaran indicates that “like many people of her age, [petitioner] has a chronic condition, osteoarthritis which was clearly asymptomatic for a long period prior to her vaccination.” (Ex. 24, p. 10.) … Srikumaran’s reliance on Arias, et al., to establish a two-month latency as medically reasonable is also unpersuasive.