Case law

Albertson's, Inc. v. Commissioner

95 T.C. 415 · United States Tax Court · Oct 9, 1990

Petitioner's purpose in establishing the DCA's and offering them to its executives and directors was to attract and retain the services of qualified persons for those positions. … Employers may take immediate deductions for contributions actually made to "qualified plans." Strict requirements must be met to achieve qualified status.

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

Edwin Dilone v. Department of Veterans Affairs

Merit Systems Protection Board · Mar 29, 2023

The vacancy announcement clearly states that, to be qualified at the higher GS -11 level, an applicant must possess “a minimum of 1 year of post -MSW degree experience in the field of health care social work ( … qualified at the GS-9 level.

Wilmington Shipping Co. v. United States

52 C.C.P.A. 89 · Court of Customs and Patent Appeals · Jun 17, 1965

Who is better qualified to know when the appraisement is made than the appraiser himself? … was premature, rather than an appraiser’s decision as here, but several comments made by this court in reversing the Customs Court holding that the appeal was premature are most appropriate to the present case: It is well established

LaSalle Talman Bank, F.S.B. v. United States

45 Fed. Cl. 64 · United States Court of Federal Claims · Sep 30, 1999

It had to be presumed, however, that Taiman clearly retained the balance of its outstanding supervisory goodwill—which derived from the 1982 agreements. … For example, Taiman had approximately $83 million of qualifying supervisory goodwill at the end of 1989.

Estate of Frane v. Commissioner

98 T.C. 341 · United States Tax Court · Mar 31, 1992

Clearly, decedent and his children could have chosen to structure their transactions as simple sales of stock for specific, noncontingent rights to payment. However, they did not do so. … This Court has held that where a taxpayer has entered into a written agreement providing for specific terms, the tax consequences of which are at issue, strong proof must be adduced by the taxpayer seeking to establish a

Superscope, Inc. v. United States

13 Ct. Int'l Trade 997 · United States Court of International Trade · Dec 11, 1989

Defendant argues that "[a]s an entity, the imported merchandise is clearly not a product of the United States.” … Accordingly, plaintiffs alternative argument, that "the glass panels qualify for entry under item 807.00, TSUS, as U.S. products assembled abroad[,]” need not be considered.

Siegel v. Commissioner

78 T.C. 659 · United States Tax Court · Apr 26, 1982

The appropriate forms were filed to have the partnership qualified as a limited partnership under New York law. As of the date of trial of this case, Mr. … Although the overall expectation of profit may not have been reasonable, the facts clearly indicate that the partnership did have the intent and objective of realizing a profit.

Brother Industries, Ltd. v. United States

540 F. Supp. 1341 · United States Court of International Trade · Apr 30, 1982

Here, the challenged rebates for PETs are clearly identifiable, easily quantifiable, and there is substantial evidence of their existence and amount. … Clearly, this F. W. Meyers teaching does not preclude the administering authority from allocating or apportioning actual costs among the various items to which they are attributable.

SIMS v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Apr 1, 2024

Within that catch-all is a group of children who would qualify as sudden unexplained infant death, “meaning that they don’t qualify as SIDS” but the distinction is not often used. Tr. 289-90. Dr. … The clinical features of an encephalopathy clearly cannot exist for 24 hours when death occurs before that time. However, respondent’s argument relies on only part of the statute.

Stamer v. United States

148 Ct. Cl. 482 · United States Court of Claims · Jan 20, 1960

The Department of the Army, on May 9, 1951, requested her to obtain a declaratory judgment to establish her marital rights, which she did not do. … Although plaintiff was appointed as Ad-ministratrix of the Estate of Francis Harold Stamer, who died intestate, by a probate court of Massachusetts on July 11, 1956, she had not so qualified on the dates of these payments

Yee v. United States

512 F.2d 1383 · United States Court of Claims · Mar 19, 1975

voiding the December 7 pass over, the AFBCMR stated: There can be no argument with the selection board’s decision that Captain Yee’s record, as reflected in his selection folder, did not merit his selection under the best qualified … As this court has said before and reaffirms today, when a correction board fails to correct an injustice clearly presented in the record before it, it is acting in violation of its mandate.

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.

Everwise Credit Union

Trademark Trial and Appeal Board · Apr 29, 2026

The Director’s decision to institute a reexamination proceeding upon determining that a prima facie showing of nonuse has been established is not reviewable. … on its specimen of use qualifies as token use or preparation to use.”83 (emphasis added).

Warrior Focused Solutions, LLC v. United States

United States Court of Federal Claims · Mar 17, 2025

Based on WFS’s unclear explanation of how the Colonel’s specific experience qualified him for this position under the PWS requirements, the Army’s evaluation was reasonable. … The Army directed bidders for this procurement to justify unique, cost-saving practices clearly and establish a direct link between proposed costs and technical proposal requirements.

Industrial Raw Materials Corp. v. United States

36 Cust. Ct. 192 · United States Customs Court · Apr 19, 1956

The facts in the Beiersdorf case, supra, however, are clearly distinguishable from the situation in the case at bar. … The record further establishes that these well-recognized characteristics of a resin, as testified to by three well-qualified witnesses for the defendant, *202 are also to be found in the entire product, as imported (defendant

Prestonback v. United States

United States Court of Federal Claims · Aug 30, 2018

At present, this Court will not deviate from that well established precedent B. … 'l`his Court has long held that a failure to maintain physical standards can qualify as a voluntary fail that can trigger a recoupment action.

American Stone Co. v. Commissioner

9 B.T.A. 242 · United States Board of Tax Appeals · Nov 22, 1927

Both the market and the price were well established. There were no sales of pulp stone quarries in the United States during the year 1915. … Two credible and thoroughly qualified witnesses testified unequivocally that the assets acquired by the petitioner in exchange for its stock were worth at least $250,000 on the date of their acquisition by the corporation

Deborah L. Smith v. Commissioner

140 T.C. No. 3 · United States Tax Court · Feb 28, 2013

In other words, for the majority, petitioner's expatriation is not, in and of itself, sufficient to qualify her for an extended (150-day) period to file a petition. G. … A waiver of sovereign immunity "cannot be implied but must be unequivocally expressed." United States v. King, 395 U.S. 1, 4 (1969).

Pennsylvania Co. for Ins., etc. v. Commissioner

25 B.T.A. 1168 · United States Board of Tax Appeals · Apr 18, 1932

Societies to assist the authorities in the enforcement of such laws have been established in many jurisdictions. … It would stop the use of animals for the development of all the serums now used to immunize against disease or to relieve and cure after infection. The health and strength of its people are a nation's greatest asset.