Case law
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Farmers Coop. Co. v. Commissioner
89 T.C. 682 · United States Tax Court · Sep 29, 1987
In Farmers I we held that two separate cooperatives 1 did not qualify as exempt cooperative associations under section 521 2 because “substantially all” of their capital stock was not owned by producers who market their products … Clearly, congressional intent was to permit such cooperative efforts and, in addition, to provide certain tax exemptions.
Cited 1 timesPublishedSegundo Mariano v. Anthony J. Principi
17 Vet. App. 305 · United States Court of Appeals for Veterans Claims · Oct 22, 2003
Meaning of DC 5201 The question becomes, therefore, whether flexion not above shoulder level qualifies for a 20% disability rating under DC 5201. … regulatory definitions and limited (albeit not entirely clear) regulatory history as contained in Federal Register, Court interpreted requirements of 38 C.F.R. § 4.104, DC 7005, 7007 (2001), where Secretary had failed to establish
Cited 60 timesPublished110 F. Supp. 730 · United States Court of Claims · Mar 3, 1953
Wemp and William O’Neill Kronner, as duly qualified executors of his estate, were substituted in his stead. This suit was instituted to recover a portion of the income taxes paid by Mr. and Mrs. … In contending that no assignment occurred, the defendant points to- the failure to use words clearly denoting such in the 1921 agreement, the presence of provisions in that agreement for termination thereof, and the language
Cited 46 timesPublished70 Fed. Cl. 536 · United States Court of Federal Claims · Apr 25, 2006
The Army determined that he was “qualified for retirement.” A.R. vol. II, 92-93. Mr. … As a general rule in the military disability area, the court is bound by the correction board decision unless the plaintiff establishes “by cogent and clearly convincing evidence that the [military’s] decision was arbitrary
Cited 37 timesPublished109 T.C.M. 1624 · United States Tax Court · Jun 30, 2015
Isaacs failed to establish that he obtained qualified appraisals of the donated fossils as required by section 170(f)(11)(C). … Isaacs does not argue that he himself was a qualified appraiser, such that the letters he drafted could be qualified appraisals.
Cited 2 timesUnpublishedSparton Corp. v. United States
89 Fed. Cl. 190 · United States Court of Federal Claims · Sep 10, 2009
Boyle’s guess does not clearly and convincingly establish that the report was communicated or “offered” to the Navy. … Nor does the Government argue in its posttrial briefing that this report qualifies as prior art. .
Cited 0 timesPublishedProcedural Rights of Undocumented Aliens Interdicted in U.S. Internal Waters
Department of Justice Office of Legal Counsel · Nov 21, 1996
The relevant question now is whether such 383 Opinions o f the Office o f Legal Counsel in Volume 20 an alien qualifies as an “ applicant for … Only those interdicted aliens who qualify as applicants for admission must be referred to removal proceedings if the exam ining officer determines that they are not “ clearly and beyond a doubt entitled 3 This interpretation
Cited 0 timesPublishedHistory of Appointments to the Supreme Court
Department of Justice Office of Legal Counsel · Mar 5, 1980
” system of evaluation, and reported Carswell “qualified.” … ” for Judge Lillie and a 6-6 tie between “not qualified” and “not opposed” for Mr.
Cited 0 timesPublishedSimeneta v. Secretary of Health and Human Services
United States Court of Federal Claims · Nov 25, 2024
Naismith explained that Campylobacter has been established as a cause of GBS established in the literature, which is not the case with Prevnar 13. Id. … Naismith evaluates the causal theory here based on the four criteria discussed in Ang et al.: (1) establishment of an epidemiological association between the infectious agent and the immune-mediated illness; (2) identification
Cited 0 timesUnpublishedCharlotte A. Bowling and Kevin D. Appling v. Denis McDonough
United States Court of Appeals for Veterans Claims · Mar 29, 2021
And the Court has had, since its inception, the obligation to "hold unlawful and set aside . . . regulations issued or adopted by [VA] found to be . . . contrary to constitutional right, power, privilege, or immunity." 38 … Derwinski, 2 Vet.App. 530, 532 (1992) (holding that, pursuant to 38 C.F.R. § 3.203, a service department finding as to qualifying service for VA benefits is binding on VA).
Cited 0 timesPublished12 Vet. App. 172 · United States Court of Appeals for Veterans Claims · Feb 4, 1999
If that claim had already been placed into appellate status by *174 an NOD filed in December 1985, it is clearly established that a second NOD could not be filed as to an issue already in appellate status. 1 Moreover, the … I believe that such a doctrine should apply against the sovereign when it has waived its immunity against suit, as has been done here, see 38 U.S.C. § 511 (b)(4), 7252-7269, as outlined by the Supreme Court in Irwin, 498
Cited 3 timesPublishedDiaz v. Secretary of Health and Human Services
United States Court of Federal Claims · Dec 5, 2023
Both are signed by hand by the administering immunizer; however the signature is illegible. Id. Both are also signed by hand by Petitioner. Id. … The sole mention of a left shoulder administration situs is “the computer-generated immunization history provided by CVS Pharmacy.” Br. at *7.
Cited 0 timesUnpublishedTop Tobacco LP v. North Atlantic Operating Co., Inc.
Trademark Trial and Appeal Board · Nov 21, 2011
public in terms of determining susceptibility to confusion, we have often noted that even consumers who exercise a higher degree of care are not necessarily knowledgeable regarding the trademarks at issue, and therefore immune … The record overwhelmingly establishes that the CLASSIC CANADIAN mark has little intrinsic distinctiveness.
Cited 0 timesPublished207 Ct. Cl. 17 · United States Court of Claims · May 14, 1975
We said at 52, 355 F. 2d 590 : * * * Generally, an assignment made as collateral security for a debt gives the assignee only a qualified interest in the assigned chose, commensurate with the debt or liabilities secured, even … Even if we did not believe that the July 30,1968, mortgage novation clearly reflects the understanding of Equitable in light of the 1967 agreements (i.e., that Equitable waived any claim to SID’s rehabilitation damages award
Cited 1 timesPublishedEntergy Nuclear Fitzpatrick, LLC v. United States
101 Fed. Cl. 464 · United States Court of Federal Claims · Nov 3, 2011
Circuit operated in excess of its jurisdiction and, specifically, without an appropriate waiver of sovereign immunity.” Id. at 673 . Accordingly, the court held that the D.C. … Clearly, the reach of the mandamus extended to costs, i.e., damages, as well as to liability. The majority decision in Nebraska Public Power was clearly sensitive to the limited reach of the D.C. Circuit’s mandamus.
Cited 3 timesPublishedSuperior Beverage Co. v. Commissioner
58 T.C. 918 · United States Tax Court · Aug 28, 1972
This, we think, is clearly the law of California, 14 as set forth by its Supreme Court in Tu-Vu Drive-In Corp. v. Ashkins, 61 Cal. 2d 283 , 391 P. 2d 828 , 38 Cal. Rptr. 348 . … In accord with established law these regulations are valid unless plainly inconsistent with the statute. See Commissioner v. South Texas Co., 333 U.S. 496, 501 ; Bingler v.
Cited 5 timesPublished685 F.2d 407 · United States Court of Claims · Jul 28, 1982
But a commander clearly must be held responsible for those matters which he knows to be of serious import, and with respect to which he assumes personal charge. … Where, as here, there is no problem of sovereign immunity, 4 executive discretion must be subject at least to constitutional review. See Brown v. Glines, 444 U.S. 348 (1980); Mindes v.
Cited 34 timesPublished360Training.com, Inc. v. United States
106 Fed. Cl. 177 · United States Court of Federal Claims · Aug 3, 2012
The Court agrees with the Government that “clearly” the Level 1 Highlights is not the controlling evaluation and that “clearly” *196 it is not the final Level 1 evaluation. … The Court also agrees that “clearly” the agency changed its mind following a subsequent evaluation.
Cited 11 timesPublishedPPG Industries, Inc. v. United States
4 Ct. Int'l Trade 143 · United States Court of International Trade · Oct 5, 1982
In item 864.30, TSUS, under which plaintiff now seeks classification of the subject merchandise free of duty, the term “experimental articles” is qualified by Subpart C, Part 5, Schedule 8 under which it is included. … Kempf of plaintiff company to Customs under date of January 15, 1971, all relating specifically to entry 109551, clearly appear from the record to have occurred prior to liquidation of the entry on October 25, 1974.
Cited 0 timesPublished18 Cl. Ct. 442 · United States Court of Claims · Oct 23, 1989
Although he was qualified to apply for voluntary retirement status immediately upon discharge, 5 plaintiff chose not to do so on the advice of counsel. … The foregoing conclusion is clearly warranted, notwithstanding the admitted facts which clearly demonstrate—that plaintiff voluntarily chose not to file a retirement application at the time of his involuntary discharge from
Reversed on other grounds by Wallace Gant v. The United States, 918 F.2d 168 (1990)Cited 6 timesPublished
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