Case law

Skripak v. Commissioner

84 T.C. 285 · United States Tax Court · Feb 26, 1985

Although the regulations under section 170 do not specify whether a wholesale or retail market is to be used, the answer clearly provided elsewhere is that the retail market must be used under the circumstances existing herein … To establish this second point, petitioners’ expert witness, John Albers, attempted to construct an elaborate statistical model to establish a correlation between BFL’s catalog retail list prices and the retail prices (based

Old Stone Corp. v. United States

63 Fed. Cl. 65 · United States Court of Federal Claims · Nov 18, 2004

Yet, “ ‘[i]f a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery,’ and the court’s duty is to ‘make a fair and x-easonable approximation of damages.’ ” Bluebonnet … Some damages are too attenuated or too speculative to qualify for award, however. The non-breaching party is entitled only to damages that are foreseeable. Hadley v.

Frazier Foreman v. David J. Shulkin

United States Court of Appeals for Veterans Claims · Jan 22, 2018

2010 note diagnosed PTSD but the provider was not recognized by VA as an individual qualified to make such a diagnosis. … I also agree that the Board clearly erred when it denied entitlement to an effective date prior to July 13, 2010, for Mr. Foreman's award of service connection for PTSD.

Outlaw v. United States

116 Fed. Cl. 656 · United States Court of Federal Claims · Jun 17, 2014

The party invoking a court's jurisdiction bears the burden of establishing it, and must ultimately do so by a preponderance of the evidence. See McNutt v. Gen. … Holmes's record clearly was to prevent Mr. Holmes from being denied future employment based on his record as the Narry maintained it prior to the agreements.

Square One Armoring Service, Inc. v. United States

123 Fed. Cl. 309 · United States Court of Federal Claims · Sep 28, 2015

Cir. 2003)). 11  To establish standing under the Tucker Act, a protestor must establish that it qualifies as an “interested party.” 9 See 28 U.S.C. § 1491(b)(1) (providing … First, Square One alleges that its clarification clearly confirmed that each vehicle would be equipped with three keys, as the solicitation required. Compl. ¶ 58; Pl.’s Resp. 11.

American Astral Corp. v. United States

62 Cust. Ct. 563 · United States Customs Court · May 22, 1969

The evidence established that the gloves were specially designed for and exclusively used by people playing the game of golf. … An additional consideration worthy of mention in assessing the record is that defendant’s witness was not qualified to dispute plaintiff’s evidence.

DNA Pro Ventures, Inc. v. Comm'r

110 T.C.M. 346 · United States Tax Court · Oct 5, 2015

Valuations must be made in good faith and based on all relevant factors for determining the fair market value of securities. * * * Company stock not readily tradeable on an established securities market … Clearly, respondent has not abused his discretion.

Former Employees of Chevron Products Co. v. United States Secretary of Labor

279 F. Supp. 2d 1342 · United States Court of International Trade · Jul 28, 2003

reasons detailed in Chevron I, the memo clearly “is not a contemporaneous record memorializing the investigator’s contacts, and is of dubious reliability.” 26 CIT at ____ n.25, 245 F. Supp. 2d at 1334 n.25. … Further, the Labor Department determined that the Roosevelt Workers do not meet the requisite criteria to qualify for benefits as secondarily-affected workers.

Risen Energy Co. v. United States

2023 CIT 148 · United States Court of International Trade · Oct 11, 2023

Export Buyer’s Credit Program The Government of China’s (“GOC”) Export Buyer’s Credit Program (“EBCP”) promotes exports by providing credit at preferential interest rates to qualifying foreign purchasers of GOC … amortization that JA Solar argues is unfavorable is neither manifestly unjust nor clearly erroneous.

Maquilacero S.A. de C v. v. United States

256 F. Supp. 3d 1294 · United States Court of International Trade · Aug 30, 2017

. § 351.225(k)(2) (2015) (the “(k)(2) factors”)1 which establish that Maquilacero’s mechanical tubing meets the 1 Under 19 C.F.R. § 351.225(k), “in considering whether a particular product is included … Cir. 2017) (“The relevant scope terms are ‘unambiguous’ if they have a ‘single clearly defined or stated meaning.’”

Bruce v. Commissioner

45 T.C.M. 916 · United States Tax Court · Mar 7, 1983

Any portion of the payments made to her (or on her behalf) by reason of the personal relationship between her and petitioner clearly do not qualify. … Elliott was paid by petitioner for her efforts regarding the acquisition of these properties, the payment is clearly a capital item and does not qualify for ordinary deduction. *687 Also required to be capitalized are expenses

Gatto v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 31, 2025

Medical science had confirmed the former relationship through a number of studies—including an animal study where direct “immunization” of the antigenic mimics into animal subjects resulted in GBS-like symptoms, thus establishing … Petitioner also failed to establish reason to believe that meningococcal bacterial antigens could themselves likely lead to GBS (in comparison to other kinds of bacteria, like C. jejuni, that are clearly well-associated).

DEVISON

22 I. & N. Dec. 1362 · Board of Immigration Appeals · Jul 1, 2000

These factors are similar to the standards employed by the New York courts in determining whether an “eligible youth” qualifies as a “youthful offender.” See People v. Shrubsall, 562 N.Y.S.2d 290, 292 (N.Y. App. … Congress clearly does not intend that there be different immigration conse- quences accorded to criminals fortunate enough to violate the law in a state where rehabilitation is achieved through the expungement of records

Mitchco International, Inc. v. United States

United States Court of Federal Claims · Dec 30, 2020

Injunctive Relief Standing established, we move to the merits of plaintiff’s request for a permanent injunction. … In fact, the SBA clearly stated that “The Area Office does not have the purview to determine if KOVR meets the exception under the SLA for award.”

Pernix Group, Inc. v. United States

121 Fed. Cl. 592 · United States Court of Federal Claims · Jun 10, 2015

Thus, under the plain meaning of the statutory terms, a minimum business volume threshold is established which screens out ineligible contractors. … That challenge is clearly barred on ripeness 18 grounds.

Church of the Visible Intelligence that Governs Universe v. United States

4 Cl. Ct. 55 · United States Court of Claims · Dec 1, 1983

Procedure 80-25, 1980- 1 C.B. 668 , provides in part that: Exempt status will be recognized in advance of operations if proposed operations can be described in sufficient detail to permit a conclusion that the organization will clearly … Courts should not insist on such a high standard of proof that only an established organization could qualify. See Dumaine Farms v. Commissioner, 73 T.C. at 665.

Edwards v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 1, 2014

A.E. received her influenza immunization on September 30, 2009. 3. The vaccine was administered within the United States. 4. … Petitioners allege that A.E. sustained the first symptom or manifestation of her injury within one week of her immunization.

Jefferson-Pilot Corp. v. Commissioner

98 T.C. 435 · United States Tax Court · Apr 13, 1992

Petitioner need only establish that the FCC retained one of these rights. 17 In this case, petitioner has established that the FCC retained the right to disapprove any assignment of the licenses and also retained the right … Clearly, the FCC licenses were assets which both buyer and seller knew were being transferred pursuant to the agreement.

Union Sugar Div. Consolidated Foods Corp. v. United States

55 Cust. Ct. 113 · United States Customs Court · Jul 27, 1965

Woods, well qualified both through experience and by education, having a chemical engineering degree, testified that he was familiar with the imported merchandise which stemmed originally from discussions with the inventor … In fact, as indicated, supra, this step is not the last step in the manufacture or treatment of sugar, since it must be further screened before it becomes sugar in a commercial sense. *120 It, therefore, clearly appears that

International Tel. & Tel. Corp. etc. v. Commissioner

77 T.C. 60 · United States Tax Court · Jul 9, 1981

The Woolworth case is clearly distinguishable on two grounds. … (Aetna), not a member of the ITT Group, in a reorganization qualifying under section 368(a)(1)(C).