Case law

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.

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.

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.’”

Veritas Software Corp. v. Comm'r

133 T.C. 297 · United States Tax Court · Dec 10, 2009

Respondent examined VERITAS US’ 2000 and 2001 returns and concluded that the cost-sharing allocations reported did not clearly reflect VERITAS US’ income. … In a qualified cost-sharing arrangement, controlled participants share the cost of developing one or more items of intangible property. See sec. 1.482-7(a)(l), Income Tax Regs.

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).

Fabrique De Fer De Charleroi S.A. v. United States

155 F. Supp. 2d 801 · United States Court of International Trade · Jul 3, 2001

Commerce has the practice of using qualified data as a proxy for the data missing from the record. … [An] administrative implementation of a particular statutory provision [is valid and] qualifies for Chevron [U.S.A. Inc. v.

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.

Goldsmith v. Commissioner

86 T.C. 1134 · United States Tax Court · Jun 4, 1986

In considering respondent’s arguments that the audit committee report qualifies as an exception to the hearsay rule under rules 803(6) and/or 803(8), we found Osterneck v. E.T. … Therefore, the contemporaneous-in-time prerequisite of rule 803(6) has clearly not been met as to these exhibits.

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.

Werner v. United States

642 F.2d 404 · United States Court of Claims · Feb 25, 1981

If * * * an unauthorized absence qualifies as an unavoidable absence which may be excused, the following commanders may accomplish such actions: * sfc sfc * sfc (3) An absence exceeding 30 days may be* * * excused * * * by … We are unable to award plaintiff interest on any amount of military pay and allowances to which he is entitled because the United States has not waived its sovereign immunity with respect to such an award.

Universal Protection Service, Lp v. United States

126 Fed. Cl. 173 · United States Court of Federal Claims · Apr 7, 2016

The Technical Evaluation Team indicated that for ABM Security Services, “[t]he NLECC proposal did not clearly demonstrate an understanding of the requirements in the 4 Statement … Rather, ABM's proposal clearly committed only the resources of ABM itself to contract performance. ...

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.”

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

Monifah A. Hamilton v. United States Postal Service

2016 MSPB 22 · Merit Systems Protection Board · Jun 7, 2016

To the contrary, the administrative judge found that the duties of the modified assignment and the physical requirements were clearly listed on the job offer, and that the appellant offered no evidence or … In addition, the appellant does not contend, and the record does not suggest, that her duties as a Postal Inspector qualify her as a manager or supervisory employee. IAF, Tab 7 at 13-14; see Bolton v.

David Muresan Scientific Research Foundation v. Commissioner

2018 T.C. Memo. 13 · United States Tax Court · Feb 5, 2018

However, he has been unsuccessful in convincing medical professionals of his views and marketing his ideas and inventions to established companies. … Although you propose to remove some of your activities, you still do not qualify for exemption.

Emery Worldwide Airlines, Inc. v. United States

49 Fed. Cl. 211 · United States Court of Federal Claims · Mar 26, 2001

An objective was “to move toward a well established shared-lift network.” Justification at 2. … It is not irrational for agency officials to embrace an objective that cannot be attained wholly at the outset, as long as the objective is so qualified. 2.

Montez Petronelli v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 25, 2013

No medical records prior to the immunization or from the day of the immunization were filed by petitioner. On October 21, 2010, petitioner was seen by her primary care physician, Dr. Sraboni Banerjee. … Ex. 12 at 5 (explaining that “the influenza immunization generated an immune response that cross reacted with antigen targets shared by the normal elements of nerve fibers to cause” petitioner’s GBS).

Libertatia Associates, Inc. v. United States

46 Fed. Cl. 702 · United States Court of Federal Claims · May 23, 2000

In rhetoric at least, it appears that this court is sometimes dropping the qualifying “well nigh” and resting with a standard requiring “irrefragable proof.” … Clearly these two inspectors rode around the base with the COR and were exposed to his strong opinions of plaintiff.

Johnston v. Commissioner

33 B.T.A. 551 · United States Board of Tax Appeals · Nov 26, 1935

The following facts are thus established. FINDINGS OF FACT. 1. On March 15, 1933, petitioner, the duly qualified executor of the estate of F. M. … That function is to decide only whether the discretion, clearly existing in the Commissioner, was here exercised by him in an arbitrary and capricious manner. The record discloses the following relevant facts: 1.

A-H

23 I. & N. Dec. 774 · Board of Immigration Appeals · Jul 1, 2005

Finally, respondent testified below that after the GIA’s murder of the FIS leaders, he “disassociated” himself from the GIA, which clearly implies that he was “associated” with the GIA up until at least November 1995. … Indeed, as the ultimate fact-finder, the Attorney General must be able to establish and verify all facts as they currently exist.