Case law

Application of Arthur Philip Jentoft

392 F.2d 633 · Court of Customs and Patent Appeals · Apr 18, 1968

Reference to claim 2 was made for the purpose of pointing out that the patent contains a claim to subject matter which is generic to the subject matter being claimed in the instant application to establish a basis for the … We thus qualify the term “obviousness” to distinguish it from an issue under 35 U.S.C. § 103 and as a reminder that it is predicated only partially on prior art, the subject matter claimed in the applicant’s own copending

Magnavox Electronic Systems Co. v. United States

38 Cont. Cas. Fed. 76,414 · United States Court of Claims · Oct 9, 1992

Of the producers responding, the agency determined that only Magnavox had the established expertise in the production of proximity type fuzes. … "[Originally,] the procurement was to be accomplished by exercising an option to an existing contract with the only qualified producer, Motorola. Just prior to the award of the option, Desert Storm came to an end.

Moore v. Commissioner

23 T.C. 534 · United States Tax Court · Dec 28, 1954

Moore were named and qualified as executors. Administration of the estate was terminated on March 9, 1948, by order of the County Court of Knox County, Tennessee. … Clearly, no petitioner herein has an adverse interest in the share of income belonging to any other petitioner.

Walker v. Commissioner

6 B.T.A. 1142 · United States Board of Tax Appeals · Apr 29, 1927

The value thus established is also borne out by the testimony of the witnesses, two of whom, E. G. Palmer and George O. Baird, *1152 are experienced oil men. The amounts received by Mrs. Walker and Mrs. … It clearly appears that the vendors and vendees were claiming under adverse titles, and that the purpose of the agreement was not to recognize the rights of each other, but to settle the controversy by a compromise of that

Eshel v. Comm'r

142 T.C. 197 · United States Tax Court · Apr 2, 2014

the purposes of establishing entitlement to and the amount of old age, survivors, disability, or derivative benefits based on a combination of an individual’s periods of coverage under the social security system established … As regards France, the “applicable laws” are defined in article 2(l)(b) to include the following: i. laws establishing the administrative organization of social security programs; ii. laws establishing the social insurance

Slattery v. United States

53 Fed. Cl. 258 · United States Court of Federal Claims · Aug 14, 2002

The evidentiary record clearly establishes that the Secretary of Banking was very concerned about possible liability PDB could face for closing the bank. Her concerns were raised at two FDIC Director meetings. … She was clearly hesitant to close the bank on her own.

Jordan v. Principi

United States Court of Appeals for Veterans Claims · Sep 26, 2002

[; w]hen the predicate evidence is established that triggers the presumption, the further evidentiary gap is filled by the presumption"). … The clearly expressed purpose of the 1943 amendment to the wartime presumption was to extend this presumption to veterans of World War II. See H.R. Rep.

CHAVEZ-ALVAREZ

26 I. & N. Dec. 274 · Board of Immigration Appeals · Jul 1, 2014

We have considered adjustment of status as a form of “admission,” not only for purposes of determining inadmissibility and removability but also for establishing eligibility for relief from removal. … We agree with the Ninth Circuit that this is clearly not a result that Congress could have intended. Ocampo-Duran v. Ashcroft, 254 F.3d at 1135; accord Matter of Rosas, 22 I&N Dec. 616.

Stg LLC v. United States

United States Court of Federal Claims · Apr 28, 2020

DISCUSSION Initially, defendant argues “STG cannot establish that it is an interested party with standing to assert a challenge to the override.” … Cir. 2012) (explaining that the Tucker Act expressly waives sovereign immunity for claims against the United States in bid protests).

Taylor v. United States

33 Fed. Cl. 54 · United States Court of Federal Claims · Apr 5, 1995

Defendant argues that plaintiff has established no right to payment sufficient to invoke Tucker Act jurisdiction. … It should be noted that plaintiff has a heavy burden in establishing the inaccuracy of his file.

Ninestar Corp. v. United States

687 F. Supp. 3d 1308 · United States Court of International Trade · Feb 27, 2024

means irreparable harm can be established.” … Why that chart establishes irreparable harm remains unexplained.

American Community Builders, Inc. v. Commissioner

36 T.C. 364 · United States Tax Court · May 25, 1961

The facts clearly indicate that petitioner comes within the ambit of “Persons To Whom This Act Applies.” Petitioner, under section 3, elected to have section 481 apply. Section 3 of the Act provides: SECTION 3. … Conversely, a taxpayer who qualifies under section 2 of the Act but who was “notified in writing” of certain adjustments to his income “attributable to the erroneous treatment of [dealer reserve] income” which proposed a

Sylvia A. Ventris v. Denis McDonough

United States Court of Appeals for Veterans Claims · Aug 31, 2021

DIC Having established that Ms. Ventris's April 1958 remarriage is not a bar to recognition as the surviving spouse of the veteran, we turn to her eligibility for DIC benefits. … Ventris, by virtue of her remarriage, does not qualify as a surviving spouse for VA death pension purposes and will affirm that portion of the Board decision.

Gulf, Mobile & N. R.R. v. Commissioner

22 B.T.A. 233 · United States Board of Tax Appeals · Feb 20, 1931

The facts of record in this case clearly require the application of the same principle. … The facts of record in this case clearly require the application of the same principle.

M/V "SOLEMN JUDGE"

18 I. & N. Dec. 186 · Board of Immigration Appeals · Jul 1, 1982

The carrier contends that he went to Cuba after former President Carter determined on April 14, 1980,2 that persons who had taken sanctuary in the Peruvian Embassy in Havana and who otherwise qualified could be considered … The carrier is not relieved from liability merely.because he presented his passengers for inspection: that was clearly his duty under section 271 of the Act, and he would have been liable for additional fines under section

Joan Caves v. Secretary of Department of Health and Human Services

111 Fed. Cl. 774 · United States Court of Federal Claims · Jul 18, 2013

He is an extremely qualified expert. In light of the complicated medical issues, and the medical literature reviewed, his time expended, hourly rate, and fees are reasonable. … “To overturn a discretionary ruling of a [fact finder], the appellant must establish that the ruling is based upon clearly erroneous findings of fact or a misapplication or misinterpretation of applicable law or that the

Katz v. Commissioner

90 T.C. 1130 · United States Tax Court · Jun 15, 1988

It is well established that income tax deductions are a matter of legislative grace and that the burden of clearly showing the right to the claimed deduction is on the taxpayer. Interstate Transit Lines v. … Petitioner’s failure to report the January 3, 1978, transactions is not sufficient to establish fraud (Merritt v.

Dyncorp International LLC v. United States

113 Fed. Cl. 298 · United States Court of Federal Claims · Nov 5, 2013

The original D&F authored by DOS, the written debriefing provided to Dyncorp on August 30, 2013, and the correspondence and filings from the current protest before GAO all presumptively qualify for inclusion in the Administrative … The latter issue is clearly not in front of us.

Royal Highlanders v. Commissioner

1 T.C. 184 · United States Tax Court · Dec 8, 1942

and (4) Has petitioner established its right to exclude certain amounts which were included in gross income in its returns? … The cited cases are clearly distinguishable on their facts.

Marandola v. United States

76 Fed. Cl. 237 · United States Court of Federal Claims · Apr 4, 2007

111 Stat. 788, became law, amending the Internal Revenue Code to allow a “trader in securities” to make an election to use the so-called “mark to market” accounting method to determine income and losses attributable to qualified … The plaintiff bears the burden of establishing that the court has subject matter jurisdiction over its claim. McNutt v.