Case law

Estate of Penney v. Commissioner

59 T.C. 102 · United States Tax Court · Oct 17, 1972

On that date the Huntington Bank was trustee and the members of the advisory committee established by the trust consisted of Milton H. … We find no intention clearly expressed in decedent’s testamentary scheme that the widow’s share be exonerated from the burden of the estate tax.

Bailey v. Commissioner

60 T.C. 447 · United States Tax Court · Jun 18, 1973

The cardiorenal training program at the hospital was established to instruct the trainees in the procedures of hemodialysis and kidney allografting in order that they might one day be qualified to serve on the staff of any … highly qualified employees on their staffs.

Baker v. Commissioner

4 T.C. 307 · United States Tax Court · Nov 14, 1944

Petitioner, a United States district judge, held taxable under the Public Salary Tax Act of 1939, which does not clearly violate Article III, section 1, of the Constitution in so far as it subjects to income taxes the salary … of a Federal district judge who was appointed and qualified as such on April 3, 1921, when the 1918 Act subjecting such salary to that tax was in effect.

Lummi Tribe of the Lummi Reservation v. United States

99 Fed. Cl. 584 · United States Court of Federal Claims · Aug 4, 2011

their continuing eligibility to be counted as part of a tribe’s qualifying housing stock. … As waivers of sovereign immunity are to be strictly construed, see United States Dep’t of Energy v.

Keystone Nat'l Bank v. Commissioner

13 B.T.A. 786 · United States Board of Tax Appeals · Oct 4, 1928

The respondent determined a profit on this sale by using as a basis the original cost less a selling charge of $18,000, thus establishing a profit of $54,120.47. … The uncontradicted testimony of four qualified expert witnesses however, clearly establishes the fact that the fair market value at March 1, 1913, of the lot and building was $650,000, the building having a value as of that

Green v. United States

114 Fed. Cl. 791 · United States Court of Federal Claims · Feb 20, 2014

Green was once named as the sole beneficiary of the Legacy Account 2 established by his aunt, Ann C. Spiegel. Compl. at ¶ 4. Apparently, when she first established the account, it was payable on death (“POD”) to Mr. … Because the regulations clearly state that the government cannot be liable for “any action” taken in accordance with the information it receives in the transaction request form, the government correctly argues that Mr.

Reusser v. Secretary of the Department of Health & Human Services

28 Fed. Cl. 516 · United States Court of Federal Claims · May 24, 1993

Climaco’s note on the day of the patient’s immunization, that is prior to receiving the first immunization, that the head control is plus-minus. … She was not required to then determine when, more likely than not, the evidence did establish the onset of Jonathan’s condition.

Warner v. Commissioner

69 T.C. 995 · United States Tax Court · Mar 28, 1978

In our opinion the regulations applicable here clearly come within the ambit of respondent’s authority to implement the congressional mandate in a reasonable manner. … However, it is well established that deductions are matters of legislative grace, New Colonial Ice Co. v.

Local Initiative Health Authority for Los Angeles County v. United States

United States Court of Federal Claims · Feb 14, 2019

Section 1402 established the CSR program. To qualify for this subsidy, ACA customers must be enrolled in a silver plan and have a household income below 250 percent of the federal poverty level. See 42 U.S.C. § 18071. … Clearly, the statutes use the “shall” pay language characteristic of a money-mandating provision.

Murphy v. Secretary of Health and Human Services

United States Court of Federal Claims · May 26, 2016

“was found to qualify for special educational services with educational disability of Developmental Delay in February 2004,” but “updated assessments [were] needed to determine current levels of functioning and to establish … Such testimony established that Dr.

Thompson v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 3, 2023

Seventh, J.T.’s genetic mutation affects his immune system and may have caused an excessive immune response in reaction to the vaccines. Id. … Cir. 2007) (noting that “the government bears the burden of establishing alterative causation. . . . once petitioner has established a prima facie case”).

Lohman v. Commissioner

45 B.T.A. 495 · United States Board of Tax Appeals · Oct 28, 1941

Gerhardt, supra, the Supreme Court stated that judicial pronouncements “establish, two guiding principles of limitation for holding the tax immunity of state instrumentalities to its proper function. … It, however, quoted from the opinion in the Gerhardt case to the effect that “When immunity is claimed from a tax laid on private persons, it must clearly appear that the burden upon the state function is actual and substantial

Bazley v. Commissioner

4 T.C. 897 · United States Tax Court · Feb 28, 1945

On the other hand, neither does this fact establish that the stockholders have received a dividend. On that issue the fact is colorless. … For a subsequent redemption of the bonds would not only fail to qualify as the equivalent of a taxable dividend under 115 (g), but would fall precisely within the terms of section 117 (f) as an item of capital gain, 4 with

Davenport v. Commissioner

70 T.C. 922 · United States Tax Court · Sep 14, 1978

Section 1244(c) defines the term “section 1244 stock” by establishing certain requirements, only one of which is in issue. … Clearly, petitioner also had a significant investment motive. We are further persuaded by other facts.

Participation by Processor-Owned Catcher Vessels in Inshore Cooperatives Under the American Fisheries Act of 1998

Department of Justice Office of Legal Counsel · Dec 10, 1999

Section 210(b)(3) defines “ qualified catcher vessel” as follows: Qualified catcher vessel. — For the purposes of this subsection, a catcher vessel shall be considered a “ qualified catcher vessel” if, … Particularly in light of the fact that there is no clearly settled law on the question whether, and if so, under what circumstances, integrated processors can participate in FCMA cooperatives, that congressional intent should

NOLAN

19 I. & N. Dec. 539 · Board of Immigration Appeals · Jul 1, 1988

Based on the convic- tion documents and other evidence introduced by the Immigration and Naturalization Service, the immigration judge determined that there was clear, unequivocal, and convincing evidence to establish that … Prior to that time, the immigration laws im- posed no limitations on the type of pardon which would be suffi- cient to render an alien immune from deportation under a section 241(a)(4) charge.

Canpro Investments, Ltd v. United States

120 Fed. Cl. 17 · United States Court of Federal Claims · Jan 29, 2015

Cl. 315, 324 (1994) (finding plaintiff’s submission regarding leasehold dispute sufficient to qualify as a “claim,” but dismissing case for failure to submit a minimally adequate and curable certification). … See, e.g., Compl. ¶ 31(A) (averring that plaintiff “can establish a private nuisance against [the government]”). Nuisance is a tort, see Commonwealth Edison Co. v. United States, 271 F.3d 1327, 1353 (Fed.

Government Technical Services LLC. v. United States

90 Fed. Cl. 522 · United States Court of Federal Claims · Dec 29, 2009

Any waiver of sovereign immunity by the government must be “strictly construed in favor of the United States.” Ardestani v. INS, 502 U.S. 129, 137 , 112 S.Ct. 515 , 116 L.Ed.2d 496 (1991). … The plaintiffs in Distributed Solutions established that their case was within the court’s bid protest jurisdiction because they were “prospective bidders [who] ... submitted qualifying proposals ... and ... were prepared

Burton v. Commissioner

99 T.C. 622 · United States Tax Court · Dec 17, 1992

Consequently, under either the majority’s approach in Gittens or Judge Tannenwald’s approach, petitioners failed to establish that the distributions qualified as lump-sum distributions. Cf. Smith v. … Petitioners failed to establish that the distributions qualify as lump-sum distributions for a second reason.

SANCHEZ SOSA

25 I. & N. Dec. 807 · Board of Immigration Appeals · Jul 1, 2012

(2) To establish prima facie eligibility for a U nonimmigrant visa, an alien must have suffered substantial physical or mental abuse as the innocent victim of a qualifying crime for which the alien has been, is being … . § 214.14(a)(14)(iii) (“A person who is culpable for the qualifying criminal activity being investigated or prosecuted is excluded from being recognized as a victim of qualifying criminal activity.”).