Case law

Relationship Between Illegal Immigration Reform and Immigrant Responsibility Act of 1996 and Statutory Requirement for Confidentiality of Census Information

Department of Justice Office of Legal Counsel · May 18, 1999

Copies of census reports which have been so retained shall be immune from legal process, and shall not, without the consent of the individual or establishment concerned, be admitted as evidence or … The plain terms of 13 U.S.C. § 9(a) certainly make clear the nature of this federal governmental commitment to confidentiality, as they render covered census information immune from legal process.

RP Golf, LLC v. Comm'r

111 T.C.M. 1362 · United States Tax Court · Apr 28, 2016

- 22 - [*22] Under section 170(h)(1), a “qualified conservation contribution” is a contribution (1) of a “qualified real property interest,” (2) to a “qualified organization,” … Because it has not been established that all of the requirements of section 170 have been satisfied for the noncash charitable contribution of a qualified conservation contribution, the balance of those requirements, the

Jeffrey T. Petitti v. Robert A. McDonald

27 Vet. App. 415 · United States Court of Appeals for Veterans Claims · Oct 28, 2015

Petitti underwent a VA infectious, immune, and nutritional disabilities examination. R. at 1366-70. He reported that after a recent change in medication, his symptoms were "stable." R. at 1367. … The Court reversed the Board's finding as clearly erroneous and ordered that Ms.

UCF America Inc. v. United States

870 F. Supp. 1120 · United States Court of International Trade · Dec 5, 1994

Essentially, plaintiffs first argue that Timken’s sophistication with the review procedure and its familiarity with Chinese exporters qualified it to ably name any PRC TRB exporters it wished reviewed. … Commerce’s choice of India as a surrogate country was clearly in accordance with law. See Tianjin Machinery, 16 CIT at 938, 806 F.Supp. at 1016 .

Buckner v. Commissioner

45 B.T.A. 544 · United States Board of Tax Appeals · Nov 4, 1941

Dearing qualified as executor of the estate. On February 27, 1932, petitioner accepted the provisions of the will. The will devised and bequeathed *546 to Willis R. … Here the will of the decedent clearly bequeathed his interest in the partnership to Willis R. Dearing in trust, with petitioner as sole beneficiary of the trust.

Bonanza Trucking Corp. v. United States

664 F. Supp. 1453 · United States Court of International Trade · Jun 18, 1987

A judgment for costs when taxed against the United States shall, in an amount established by statute, court rule, or order, be limited to reimbursing in whole or in part the prevailing party for the costs incurred by such … Each hinges on alleged unavailability of qualified counsel. Plaintiff's counsel claim that they are “experienced litigants” in the areas of customs and international trade law. Plaintiffs Memorandum, p. 32.

Standard Knitting, Ltd. v. Toyota Jidosha Kabushiki Kaisha

Trademark Trial and Appeal Board · Jan 10, 2006

However, the evidence fails to qualify Mr. Groumoutis as competent to testify about the licensing activities of particular companies. … Groumoutis has adequately established that these documents are records maintained by opposer in the ordinary course of business and that he is qualified to testify as to such matters.

Whether Postal Employees Are Entitled to Receive Service Credit, for Purposes of Their Retirement Annuity Under the Federal Employees' Retirement System, for Periods of Employment During Which the USPS Has Not Made Its Required Employer Contributions

Department of Justice Office of Legal Counsel · Nov 1, 2011

The statute establishes different potential retirement ages for employees depending on the number of years of service completed. Id. § 8412 (2006 & Supp. IV 2010). … Among other things, Congress also enacted FERS to establish a new retirement plan “to assist in building a quality career work force in the Federal Government.” Id. § 100A(5).

Constitutionality of Cost-Insurance-Freight Basis of Customs Valuation

Department of Justice Office of Legal Counsel · Nov 6, 1978

The omission in the qualifying phrase of the broadest term, “ taxes,” indicates that the strictures of the uniformity provision are designed to apply only to a subclass of taxes, denominated “ duties, imposts and excises. … or pay duties or imposts in any other State than in that to which they may be bound, or to clear out in any other than the State in which their cargoes may be laden on board; nor shall any privilege or immunity

Diallo v. Comm'r

102 T.C.M. 638 · United States Tax Court · Dec 29, 2011

Schedule C Gross Receipts If a taxpayer fails to keep adequate records, the Commissioner may reconstruct the taxpayer’s income by any reasonable method that clearly reflects income. … - 8 - “qualifying relative”. Secs. 151(c), 152(a).

Kent v. United States

United States Court of Federal Claims · Jan 17, 2025

And it held that in the conveyances at issue in that case, “[t]he word ‘across,’ in conjunction with the words ‘as located,’ merely describes the location of the subject parcel and does not qualify or limit the property interest … And as “the language of the deed determines the nature of the estate conveyed,” the deed here clearly conveyed fee simple.

RhinoCorps Ltd. v. United States

87 Fed. Cl. 261 · United States Court of Federal Claims · Jun 4, 2009

(FAR) § 52.219-06 (2006), setting aside acquisitions for qualifying small businesses. … In addition, plaintiff must *274 establish that the Air Force’s actions prejudiced it.

Byron S. Cox v. R. James Nicholson

20 Vet. App. 563 · United States Court of Appeals for Veterans Claims · Jan 17, 2007

Under that regulation, "competent medical evidence means evidence provided by a person who is qualified through education, training, or experience to offer medical diagnoses, statements, or opinions." Id. … Cox does not assert that the examiner was not competent, but rather argues that VA did not establish his competence. However, the Board is entitled to assume the competence of a VA examiner. See Hilkert v.

Cheyenne-Arapaho Tribes of Indians v. United States

671 F.2d 1305 · United States Court of Claims · Feb 10, 1982

The essence of the holding in these cases was that defendant was liable to qualified Indians of the Hoopa Valley Indian Reservation, principally so-called Yurok Indians who inhabited a portion of the Reservation known as … presented herein concerning the government’s claim that the Hoopa Valley Tribe may not be "the exclusive owner of the * * * underlying accounts which were allegedly mismanaged by the government.” 4 The Hoopa Valley Tribe was clearly

Mitkof Lumber Co. v. United States

37 Cont. Cas. Fed. 76,117 · United States Court of Claims · Jun 14, 1991

The base rate is an established rate below which a bid may not be accepted by the Service. 1 In addition, Mit-kof bid an additional $.31 per MBF in cash. … It is difficult, in view of the clearly expressed legislative intent, for Mitkof to argue that it did not get the complete relief directed by section 4.

Miller v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 9, 2017

He stated this was clearly not ataxia. Id. … Rosé said he was having difficulties establishing the source of petitioner’s joint pain. Id. at 688.

John H. Faunce Phila., Inc. v. United States

60 Cust. Ct. 369 · United States Customs Court · Apr 8, 1968

We consider such details unnecessary where, as here, the testimony of an expert witness describing the work involved in the substitution clearly indicated that the labor and modifications required are minimal. … United States, supra: While the testimony did not establish either the cost of substituting another source of power or the time required to do it, the uncontra-dicted description of the work to be done is sufficient- to indicate

Bayuk Cigars, Inc. v. Porter

154 F.2d 503 · Emergency Court of Appeals · Mar 20, 1946

We are here particularly concerned with Section 2(a)(9) of Revised Maximum Price Regulation No. 494, as amended, which defines the class of persons who qualify as packers of tobacco and are, therefore, entitled to receive … These matters may be conceded, and yet it clearly appears, from the evidence, that as a result of the operation of the Regulation as interpreted, it is practically impossible for complainant to secure green tobacco for packing

Srour v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 12, 2017

by failing to collect petitioner’s medical history and conduct an appropriate physical examination, and by administering medications, including the flu vaccine, which were contraindicated for a patient “with an abnormal immune … Indeed, in McCulloch, I decided to award higher rates to each paralegal who was a “well-qualified, carefully chosen college graduate” with “several years at the firm doing exclusively vaccine work.” McCulloch at *21.

Isenbergh v. Commissioner

31 T.C. 1046 · United States Tax Court · Feb 26, 1959

Section 117 clearly contemplates the exclusion from income of expenses relating to travel, research, clerical help, or equipment which are incident to a fellowship grant, but only to the extent the amounts are expended by … The record does not establish that the furnishings would have been put to similar use for 5 years.