Case law

Hatling v. Comm'r

104 T.C.M. 475 · United States Tax Court · Oct 22, 2012

that renders any money earned from the right of accession immune from taxation”, and that the Code “defined this immunity as a ‘white citizen’ right”. … In addition, the disclosure clearly negates any intent to deceive.”), aff’g T.C. Memo. 1984-152; Raley v.

Global Dynamics, LLC v. United States

United States Court of Federal Claims · Jul 5, 2018

See ECF No. 82 at 7-8; ECF No. 83 at 6. 3  Plaintiff is correct that the lost opportunity to fairly compete for an award, and the resulting lost profits, generally qualify … Defendant has clearly acted improperly in awarding the fifth sole-source contract in this instance. See ECF No. 78.

Sigma Corp. v. United States

841 F. Supp. 1255 · United States Court of International Trade · Dec 8, 1993

The request clearly did not list MACHIMPEX Liaoning. It merely listed MACHIMPEX and not any of its branches. … Plaintiff D & L claims that if Guangdong Minmetals qualified for a separate rate during the subsequent 1989-90 review period, then it also should have qualified for separate rates during the two previous years.

Gregory Lumber Co. v. United States

33 Cont. Cas. Fed. 74,926 · United States Court of Claims · Dec 29, 1986

More importantly, they fail to posture “specific facts” clearly establishing genuine and material issues for trial, as required. As has been held by the U.S. … Qualified bidders must submit with their bids a deposit of not less than 10% of the appraised value of the timber offered for sale (§ 5441.1-1).

Holbrook v. United States

21 Ct. Cl. 434 · United States Court of Claims · May 24, 1886

This is in accordance with the general doctrine of insurance law laid down by Lord Oockburn in the following language: “I take it to be clearly established in the case of a total loss, that whatever remains of the vessel … The construction of the word “suitable,” as applied to testimony, and “proper,” as qualifying evidence, may become of very serious importance hereafter.

Property Owners Mut. Ins. Co. v. Commissioner

28 T.C. 1007 · United States Tax Court · Aug 23, 1957

Insurance companies may qualify in the various States to write insurance at rates which deviate from the rate promulgated by the rating bureaus. … It clearly belongs to the policyholders and should be returned to them. Respondent's argument, based upon the testimony of petitioner's actuary, is not wholly without substance.

Rawson v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 4, 2015

Petitioner alleged that M.R.R. suffered from Immune Thrombocytopenic Purpura as a result of the Human Papillomavirus (“HPV”) and Hepatitis A vaccinations administered on August 15, 2011 and July 26, 2012. … Cr. 2010) (holding that “[w]here the claimant establishes that the cost of litigation has imposed an undue hardship and that there exists a good faith basis for the claim, it is proper for the special master to award interim

N. Fiorito Co. v. United States

180 Ct. Cl. 281 · United States Court of Claims · May 12, 1967

The attacks made by appellant on the accuracy of these tests carried out by and under a qualified petrographer at the Troutdale laboratory are not convincing. … Plaintiff has not established that the test used by defendant relating to weathering or soft particles was improperly conducted or that the test results were wrong.

Information Sciences Corp. v. United States

80 Fed. Cl. 759 · United States Court of Federal Claims · Mar 18, 2008

Symplicity claims that it more than qualified to perform this contract, as “a leading provider of information technology solutions in the education and government sectors ... … (citations omitted); SAI Indus., 60 Fed.Cl. at 747 (“The public’s interest is clearly served when suppliers engage in fair and robust competition for government contracts.”)

Fetters v. Secretary of Health and Human Services

United States Court of Federal Claims · May 23, 2023

A special master’s decision constitutes an abuse of discretion if it is “(1) . . . clearly unreasonable, arbitrary, or fanciful; (2) . . . based on an erroneous conclusion of the law; (3) . . . clearly erroneous; or (4) the … In an effort “to ensure that petitioners could obtain qualified assistance,” Congress mandated attorneys’ fee awards for successful petitioners and gave special masters discretion to award fees to unsuccessful petitioners

Coleman v. Commissioner

38 T.C.M. 1020 · United States Tax Court · Jul 9, 1979

On December 31, 1975, petitioner personally established an IRA at the South Carolina Federal Savings and Loan at which time he tendered a check in the amount of $1,500. … (Supp.) 236, 364. 8 *279 The record herein clearly shows that petitioner was an employee included in Sea Pines' plan during 1975 and, hence, an active participant in its qualified plan for at least some part of that year.

Marlesa D. Lynch and Cynthia M. Martinez v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Oct 23, 2018

Whether an issue is reasonably raised by the record is essentially a question of fact, subject to the "clearly erroneous" standard of review. … This document clearly highlights the theory that there was something about the 1969 application that VA should consider as part of adjudicating appellants' claims.

New Mexico Bancorporation & Subsidiaries v. Commissioner

74 T.C. 1342 · United States Tax Court · Sep 23, 1980

In order to qualify to receive public funds, a bank, at the time of deposit of funds, had to be able to meet the legal pledge requirements for acceptance of these deposits. … They clearly were aware, however, that tax-exempt bonds were being selected and used as part of the collateral by First National to secure repurchase agreements.

Mississippi Department of Rehabilitation Services v. United States

61 Fed. Cl. 20 · United States Court of Federal Claims · Jun 4, 2004

MDRS does not qualify as a section 8(a) entity. However, consistent with the DoD memorandum, the Government does not contend that it can exclude the coverage of the RSA simply by failing to cite it in an RFP. … Standing: In order to establish standing, MDRS must show that it is an “interested party” within the meaning of 28 U.S.C. § 1491 (b)(1).

Jeremy Beaudette & Maya Beaudette v. Denis McDonough

United States Court of Appeals for Veterans Claims · Apr 19, 2021

By that time, the Caregiver Program had been established, under which a veteran's caregiver may receive certain VA benefits. … We must first ask whether the language of the Caregiver Program statute clearly strips the Board of jurisdiction.

Automotive Electric Asso. v. Commissioner

8 T.C. 894 · United States Tax Court · Apr 28, 1947

The objective of the petitioner in establishing the cost of services for which a specific charge was made, such as catalogs, tune-up systems, inventory cards, and bins, jars, and boxes, was not to make either a profit or … It was not the kind of an association which Congress intended to exempt and it does not qualify for exemption under the regulation.

Microdyne Outsourcing, Inc. v. United States

72 Fed. Cl. 694 · United States Court of Federal Claims · Sep 8, 2006

The Administrative Record establishes that the awards to Datatrac and Aspen are grounded in reason. … Price reasonableness [wa]s established based on the existence of adequate competition.”

De Fremery v. United States

6 Cust. Ct. 167 · United States Customs Court · Mar 25, 1941

Subsequently tbe witness qualified bis answer by stating: I expected to be asked this question in cross-examination, the reason that the word “Cordial” appears on the scrip stamp. That, of course, is the Federal law. … In holding that grenadine is not a beverage, the court said: Owing to the fact that the evidence of record clearly establishes that the involved grenadine is not used as a beverage in its imported condition, but, on the contrary

Abramson v. United States

40 Fed. Cl. 204 · United States Court of Federal Claims · Jan 22, 1998

Plaintiffs characterize the canon applied by the GPO in its 1978 brief to the Committee, see supra p. 9, as the “last antecedent” rule, which provides that “‘[i]n construing statutes, qualifying phrases are generally applied … The entire GPO salary structure has been established in conjunction with the Committee.

International Fidelity Insurance Co. v. United States

227 F. Supp. 3d 1353 · United States Court of International Trade · May 30, 2017

Therefore, because the last of the thirty-three entries was made on January 7, 2008, and because Customs clearly needed time to complete its work, it was not an abuse of discretion for Customs, even at the early date of … Nor could it be said that the failure to respond to a verification request established a pattern from which Customs could be charged with knowledge that it would not receive responses to its inquiries.