Case law

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

Florida Power & Light Co. v. United States

49 Fed. Cl. 656 · United States Court of Federal Claims · Jun 28, 2001

The mandate of the Atomic Energy Act clearly required prices set “on a basis of recovery of the Government’s costs over a reasonable period of time.” … Tucker was qualified as an expert in accounting, in the cost and pricing of government contracts, and in damages. Mr. Tucker was not qualified as an expert in the application of DOE’s pricing criteria. .

Netchem, Inc. v. United States

961 F. Supp. 2d 1336 · United States Court of International Trade · Feb 14, 2014

If the court finds these uncontested facts do not establish jurisdiction over a given claim, the court must dismiss that claim. … The court finally observes, as a legal matter, that statutory provisions granting jurisdiction over denied protests “operate[] as a waiver of [the government’s] sovereign immunity.” AutoAlliance Int’l, Inc. v.

Weeks Marine, Inc. v. United States

79 Fed. Cl. 22 · United States Court of Federal Claims · Nov 1, 2007

Weeks has established the first element for injunctive relief in convincing fashion. B. Weeks Will Suffer Irreparable Harm. … To the extent that the agency may select fewer than all qualified offerors, it effectively will create a “closed shop” environment that is anti-competitive.

Sierracin Corp. v. Commissioner

90 T.C. 341 · United States Tax Court · Mar 9, 1988

The absence of such inventories in this case is therefore not determinative of whether petitioner’s products qualify under the regulation. … Respondent admits that “a multi-unit contract may still qualify if it exhibits characteristics which justify the use of the completed contract method.”

Branning v. United States

6 Cl. Ct. 618 · United States Court of Claims · Nov 19, 1984

According to the Court of Claims, the evidence received at the trial on liability “clearly establishes” that, as a result of aircraft operations at MCAS-Beaufort, some portions of Pleasant Point Plantation had already been … Schott’s assumption on this point, said that the evidence before the court “clearly establishes” that military aircraft operations had rendered portions of Pleasant Point Plantation unsuitable for residential development

Friedman v. United States

310 F.2d 381 · United States Court of Claims · Nov 7, 1962

Brown, Seabrook and Caddington clearly dealt with implementation of a favorable board decision and in that sense the claim was, and had to be, founded on the board’s own action. … Correction Board proceedings would not render reviewable those substantive rulings which would otherwise be immune from review. 2.

E. Dillingham, Inc. v. United States

43 Cust. Ct. 219 · United States Customs Court · Oct 28, 1959

Frank Batley, a highly qualified physician who specializes in the use of radium, X-ray therapy, cobalt therapy, and other shortwaves in the treatment of cancer, explained that “radio-active cobalt emits waves of very short … The statute above quoted, by its terms, clearly excludes from its operation any imported article which is enumerated in the act.

Cooper v. United States

123 Fed. Cl. 226 · United States Court of Federal Claims · Oct 14, 2015

Treasury] established in pursuance thereof.” 26 U.S.C. § 7422 (a). … Plaintiff has not established that he has filed any valid claims for refund with the IRS.

Dennis W. Cogburn v. Eric K. Shinseki

24 Vet. App. 205 · United States Court of Appeals for Veterans Claims · Dec 13, 2010

Cogburn and his representative stated clearly that Mr. … The requirement that VA sympathetically read a veteran’s pleadings was qualified further in that the Federal Circuit held that it applies “with respect to all pro se pleadings.” Szemrgj v.

St. Matthew Publishing, Inc. v. United States

41 Fed. Cl. 142 · United States Court of Federal Claims · Jun 16, 1998

requests reveals that, for the most part, they request information regarding matters that are irrelevant, or that has already been provided, or merely seek defendant’s agreement to legal or rhetorical principles that defendant clearly … The court in Animal Protection also *146 noted that the Congressional committee report intended the courts to follow the Tax Court rules for declaratory judgment suits as to qualifying retirement plans under I.R.Code § 7476

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).

Rawlins v. United States

686 F.2d 903 · United States Court of Claims · Aug 11, 1982

The record establishes that selection panels and boards attach great weight to the existence and strength of such recommendations. In 1949, plaintiff approached Vice Admiral F. C. … The report was an inaccurate and improper evaluation of plaintiffs performance as was clearly demonstrated by the evaluation by Admiral Carney, the letter written by Rear Admiral Wooldridge in June 1947, and the letter written

Arrigoni v. Commissioner

73 T.C. 792 · United States Tax Court · Feb 6, 1980

The regulations make it clear that only bona fide debts which become worthless qualify for the deduction. Sec. 1.166-l(c), Income Tax Regs. … It is well established that in order to qualify for a deduction for taxes paid, a taxpayer must show that he not only paid the . taxes in question, but that the taxes were imposed on him by the taxing authority.

Ocean Drilling & Exploration Co. v. United States

24 Cl. Ct. 714 · United States Court of Claims · Dec 18, 1991

The funds in Lincoln Savings that were determined to constitute an asset are clearly distinguishable from the premiums paid by plaintiff. … This fact was not established at trial. Mr.

Crane v. Commissioner

49 T.C. 85 · United States Tax Court · Nov 17, 1967

The benefit to the people of Oklahoma from allaying this confusion clearly outweighs the detriment to individuals who refused to avail themselves of. a simple and reasonable procedure for establishing their property rights … has previously been established of record, as hereinabove provided.

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.

Teachers' Salary Increases

48 Pa. D. & C. 379 · Pennsylvania Department of Justice · Aug 11, 1943

schools, the certificates held by each, and the compensation paid each for the current school year, and showing further the number of part-time teachers, supervisors, and principals employed in extension schools and classes established … Interpretation of laws is governed by well-recognized principles of statutory construction; and no principle is more clearly established in our jurisprudence in ascertaining legislative intent than the maxim “Ex-pressio unius

Feldman v. Commissioner

84 T.C. 1 · United States Tax Court · Jan 8, 1985

Because there was no actual rental of a portion of the home, argues respondent, petitioner must qualify under section 280A(c)(l) before he may deduct the home office expenses. … They would not be permitted, of course, if petitioner had not established that a clearly identifi-ablé physical space was the subject of a lease; that such space had a determinable rental value; and that the deductions claimed

Glenn Defense Marine (Asia) PTE, Ltd. v. United States

97 Fed. Cl. 311 · United States Court of Federal Claims · Mar 1, 2011

Could the RFP have been drafted more clearly? Probably. … Internal agency documents, such as a source selection plan, of course, do not by themselves establish legally-enforceable rights. See Allied Tech. Group, Inc. v.