Case law

Thermalon Industries, Ltd. v. United States

51 Fed. Cl. 464 · United States Court of Federal Claims · Jan 16, 2002

According to defendant, the promissory notes fail to qualify as allowable deferred compensation. … Miller's time was work expended as a principal investigator, that contention is belied by the audit of the day-timer records which, clearly differentiate between hours Mr.

Dobbs v. Secretary of Health and Human Services

United States Court of Federal Claims · May 2, 2025

Davy’s assessment was “[s]oft tissue defect after prior immunization.” Id. He opined, “I think that the immunization got into the body and was absorbed and was able to be effective for her. … He explained “[t]he anatomical site of left hip for intramuscular injection and the left thigh where [S.S.] has noticeable injury are clearly different anatomic sites.” Id.

Application of Russell B. Newton

414 F.2d 1400 · Court of Customs and Patent Appeals · Sep 18, 1969

Apart from “double patenting,” it is contended, the examiner’s rejection can be considered under 35 U.S.C. § 102 (g), such as to be immune from any avoidance by terminal disclaimer. … Having established that the claims do in fact define different inventions, it is clear that the terminal disclaimer by the common assignee overcomes the double patenting rejection.

Ginn v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 21, 2021

Ex. 13, Tab E at 3.10 The immune system is suggested to play a role in seizure development. Id. C. … Experts Qualifications Both experts are well qualified to opine on the causation issues presented by the facts and circumstances presented in this case. 1. Petitioners – Dr.

Zenith Electronics Corp. v. United States

18 Ct. Int'l Trade 882 · United States Court of International Trade · Sep 21, 1994

The methodology proposed by [the Unions) clearly would skew the discount amount * * * to the extent that dealers purchased other products. … It stated, Samsung cannot identify which particular sets qualified for the rebate * * *.

Choctaw Nation v. United States

83 Ct. Cl. 140 · United States Court of Claims · Apr 6, 1936

Article 5 secured to members of each tribe the right to-freely settle within the jurisdiction of the other, and have all the rights, privileges, and immunities of citizens thereof,, except that no member of either tribe should … At all times prior to 1898 this was the established and accepted legal basis for the distribution of all common funds of the two tribes.

Koch v. Commissioner

71 T.C. 54 · United States Tax Court · Oct 23, 1978

The owner of the mineral interests or perpetual water rights could also make qualifying section 1031(a) exchanges for other land. … Yet it is well established that the execution of such a lease is not a transaction in which income is realized. It is only when the lessor-owner parts with his fee simple interest that a disposition occurs.

Madison Newspapers, Inc. v. Commissioner

27 T.C. 618 · United States Tax Court · Dec 26, 1956

This provision clearly refers to a physical consolidation of facilities; not a statutory consolidation of corporations. … The petitioner also refers to remarks of the respondent’s counsel at the hearing indicating a view that an acquiring corporation resulting from a merger might qualify as a taxpayer entitled to apply section 459 (c) while

C. Sanchez & Son, Inc. v. United States

37 Cont. Cas. Fed. 76,152 · United States Court of Claims · Aug 8, 1991

Plaintiff relies on the six percent differential established by § 2(c) of Exec. … Furthermore, since the Safety Manual clearly requires ROPS to be installed on the trencher, we need not turn to custom and practice in the industry to aid in interpreting § 18.-B.20(a).

MORCOS

11 I. & N. Dec. 740 · Board of Immigration Appeals · Jul 1, 1966

It is established and uncontested that he did make such an application, it was granted and he was removed. … Third, it is .established that the visa issuing officer was not aware of the respondent's prior removal from the United States.

Joint Venture of Comint Systems Corp. v. United States

102 Fed. Cl. 235 · United States Court of Federal Claims · Dec 2, 2011

Under subfactor 2, corporate commitment, the SSEB determined that Net-Services’ “detailed organizational chart” contained clearly defined lines of authority, responsibility, and communication. Id. … “The pivotal element of standing in a bid protest is whether a protestor qualifies as an ‘interested party’ under [section] 1491(b)(1).” RhinoCorps Ltd. v. United States, 87 Fed.Cl. 481, 485 (2009).

Mondello v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 20, 2018

Geier, A case-control study of serious autoimmune adverse events following hepatitis B immunization, AUTOIMMUNITY, 38(4): 295-301 (2005), filed as Pet. … David Geier24 titled “A case-control study of serious autoimmune adverse events following hepatitis B immunization.”

Irving Berlin Music Corp. v. United States

487 F.2d 540 · United States Court of Claims · Nov 14, 1973

Ever since its establishment, Berlin Music has been actively engaged in the music-publishing business. … Thus, the royalty payments from ASCAP, half of which, after adjustments, were paid to Berlin Music, are clearly copyright royalties.

Feller v. Commissioner

135 T.C. 497 · United States Tax Court · Nov 8, 2010

When compared with section 6211(a)(1)(B), section 6664(a)(1)(B) contains the additional qualifying phrase “not so shown” before “previously assessed” but omits the qualifying phrase “as a deficiency” after the parenthetical … Clearly, then, so long as a taxpayer has no deficiency under section 6211(a), the plain meaning of the regulations’ language would cause a refund of a withholding credit to be a rebate under section 6664(a)(2). 5 Further,

Turner v. United States

United States Court of Federal Claims · May 11, 2026

Turner qualified for the exception under 10 U.S.C. § 1414(a)(1) to receive concurrent payments. Id. In 2019, in response to one of Mr. … Neither the administrative record nor the government’s briefs clearly explain how Mr. Turner’s corrected retirement pay and recoupment were calculated, resulting in a total overpay- ment of $91,647.

United States v. Dantzler Lumber & Export Co.

810 F. Supp. 1277 · United States Court of International Trade · Dec 15, 1992

A penalty assessed in a civil proceeding qualifies as “punishment” when “a defendant who has already been punished in a criminal prosecution [is] subjected to an additional civil sanction to the extent that the second sanction … Indeed, the defendants have been essentially left to claim failure to disclose all of the material facts allegedly establishing the violations charged.

Applicability of the Antideficiency Act ApportionmentRequirements to the Nonadministrative Funds of the Federal Savings and Loan Insurance Corporation

Department of Justice Office of Legal Counsel · Feb 18, 1983

Quinn, 419 F.2d 1014 (7th Cir. 1969) (FSLIC acting as instrumentality of United States may assert defense of sovereign immunity to extent that United States could); see also 12 U.S.C. §§ 1725(c)(4), 1728(c). … Congress in enacting the 1950 amendments clearly intended that the Antideficiency Act apply to funds of independent corporations.

Zojirushi America Corp. v. United States

180 F. Supp. 3d 1354 · United States Court of International Trade · Aug 4, 2016

Clearly, the action Customs took on Protest No. 2704-14-101380 was not an allowance. … Customs issued a decision disposing of that protest, but that decision does not qualify as an allowance or a denial of the protest for purposes of 19 U.S.C. § 1515.

Deihl v. Commissioner

134 T.C. 156 · United States Tax Court · Feb 23, 2010

We do not here decide whether petitioner qualifies for relief from joint and several liability under sec. 6015. 3 Mr. … We found that the record clearly established that the taxpayer husband had participated meaningfully in a prior court proceeding.

Buchanan v. United States

621 F.2d 373 · United States Court of Claims · Apr 2, 1980

Officers selected for TAR designation may, therefore, have a *298 reasonable expectation of a gratifying career in an extremely important functional area of the Navy, and may anticipate a promising opportunity to qualify … Regular officer tenure was established years ago during the formative period of the Navy.