Case law

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.

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.

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

Labine v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 21, 2025

He stated it “is not a classic case, so there are clearly arguments against the diagnosis.” Tr. 320. But no one questioned it, and the label just got carried throughout his clinical course. Id. … To establish entitlement to compensation under the Program, a petitioner is required to establish each of the three prongs of Althen by a preponderance of the evidence. Id.

Huntleigh USA Corp. v. United States

63 Fed. Cl. 440 · United States Court of Federal Claims · Jan 7, 2005

“Jurisdiction over any suit against the Government requires a clear statement from the United States waiving sovereign immunity, together with a claim falling within the terms of the waiver.” United States v. … Plaintiff asserts that it has a protected property interest in its business assets, including its long-running contracts with established customers, goodwill, and going-concern value.

Archer Daniels Midland Co. v. United States

559 F. Supp. 2d 1347 · United States Court of International Trade · Apr 11, 2008

These statements suggest that DOD qualifies as a chemical product or preparation with a non-specific chemical composition. … This assertion is clearly validated by the creation of Heading 3825, which refers to "residual products" that may also be construed as a type of "by-product."

Berkley Machine Co. v. United States

55 Cust. Ct. 444 · United States Customs Court · Oct 5, 1965

The record establishes clearly that ■conversion to power other than electric may be accomplished interchangeably. … It is the testimony of a well-qualified expert also. It is noted that the conflicting estimates herein are given by two well-qualified witnesses. Mr.

Isaacson v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 21, 2020

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … He qualified that he was not suggesting that “she walked around with manifestations of kidney disease all the time,” but that she had injury to her kidney prior to her presentation of symptoms. Tr. 136.

Haubner v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 30, 2021

He continues that Petitioner’s “blood work, from before [November 7, 2013,] and onward, indicate no adversely elevated immune parameters other than a mono-gammopathy of undetermined significance that is clearly unrelated … Haubner is qualified to evaluate Petitioner’s medical conditions. Dr.

Putoma Corp. v. Commissioner

66 T.C. 652 · United States Tax Court · Jun 30, 1976

In fact, the excess amounts in that case were fully authorized and the obligation for payment firmly established. … Munter, supra at 679 . 10 At first glance it is hard to conceive of facts falling more clearly within the tax benefit rule.

NTN Bearing Corp. of America v. United States

248 F. Supp. 2d 1256 · United States Court of International Trade · Jan 24, 2003

established by NSK[,115 F.3d 965]. . . . … Commerce stated that it examined the record with respect to NTN’s alleged home market sample sales to determine if these sales qualify for such an exclusion.

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.

Cottingham v. Secretary of Health and Human Services

134 Fed. Cl. 567 · United States Court of Federal Claims · Oct 12, 2017

To reverse for an abuse of discretion, this Court must find that the Special Master’s decision was “clearly unreasonable, arbitrary, or fanciful,” “based on an erroneous conclusion of the law,’” “based on clearly erroneous … Thus, a stated purpose of the Act’s fees scheme was to avoid limiting petitioners’ ability to obtain qualified assistance by making fees awards available for non-prevailing, good faith claims.

Veterans Technology LLC v. United States

United States Court of Federal Claims · May 9, 2018

On May 2, 2016, the SBA Area Office issued a size determination finding that Vet Tech did not qualify as a small business concern, because it was affiliated with ECS. AR 724, 1795, 1896, 2628–30. … The SBA has the burden of proof to establish that MDW was dependent on ECS; the burden is not on Vet Tech to establish MDW’s independence. Pl. Resp. at 10 (citing Gov’t Br. at 16).

A. P. Baldechi & Son v. United States

59 Cust. Ct. 377 · United States Customs Court · Oct 24, 1967

pointed out that defendant’s witness testified that he had used marble slabs of the size involved as table tops without further processing, but he agreed that they could be used for other things and stated that he was not qualified … establishes that the articles at bar are sold and used only as tops of coffee or cocktail tables and are not likely to be used as baskets.

Analytical & Research Technology, Inc. v. United States

42 Cont. Cas. Fed. 77,228 · United States Court of Federal Claims · Aug 8, 1997

Doering and INSCOM to presume that the deficiencies in ART’s bid were due to its inability to locate sufficiently qualified personnel to comply with the contract requirements. … In this ease, contrary to the plaintiffs argument, there is clearly a conflict between what ART alleged Mr.

Estate of Weiskopf v. Commissioner

64 T.C. 78 · United States Tax Court · Apr 17, 1975

It qualified as an OTC under United Kingdom law and as such was exempt from United Kingdom income and profit tax on its trading income from outside the United Kingdom. … Ininco clearly paid dividends to Romney. These regulations are applicable in this case. Respondent’s determination should be adjusted accordingly. Decisions will be entered under Rule 155.

Ullman v. United States

64 Fed. Cl. 557 · United States Court of Federal Claims · Mar 25, 2005

App. at 56 (4/3/00 letter from plaintiff to Steve Bucci, IRS Collection Division) (“When I signed the agreement on 1/25/95 Agent Eugene Clarke told me (very clearly) ‘if your pension is reduced, we will reduce your monthly … In its memorandum, defendant argues that plaintiff does not qualify as a “recipient” under the statute for two reasons.