Case law

Oxford Paper Co. v. Commissioner

33 T.C. 943 · United States Tax Court · Feb 24, 1960

Taxpayers which qualify under section 442(a) are entitled to relief computed under subsequent subsections. … Assuming, arguendo, that petitioner has established an interruption or diminution in its normal production during part of 1947 and part of 1948, as a result of the drought, we are satisfied that petitioner has failed to establish

Armand Edward Blackmar v. The United States

354 F.2d 340 · United States Court of Claims · Dec 17, 1965

In view of the above finding, the record clearly discloses that Mr. Blackmar was properly reached for reduction-in-force action. … In this connection the applicant was serving at the time of his separation under a temporary appointment pending establishment of a register.

Morrison Assurance Co. v. United States

31 Cont. Cas. Fed. 71,711 · United States Court of Claims · Oct 27, 1983

The fact that there is no takeover agreement does not mean that a surety cannot be deemed a completing surety if it otherwise qualifies for such status. … Again, the agreements of August 21st and August 24th fully protected the government’s interests by keeping a technically qualified but financially troubled contractor on the job until the contract was completed.

Canadian Reynolds Metals Co. v. United Stateser

28 Ct. Int'l Trade 1072 · United States Court of International Trade · Jul 14, 2004

Standard of Review Because Plaintiff is seeking to invoke the Court’s jurisdiction, it has the burden to establish the basis for jurisdiction. … Moreover, even if the escrow agreement did not vitiate Customs’ original rejection of any conditions on the payment of MPF, the language of the protest – objecting to unanticipated frustration of the escrow agreement – clearly

Aluminerie Becancourt Inc. v. United Stateser

28 Ct. Int'l Trade 1079 · United States Court of International Trade · Jul 14, 2004

Standard of Review Because Plaintiff is seeking to invoke the Court’s jurisdiction, it has the burden to establish the basis for jurisdiction. … Moreover, even if the escrow agreement did not vitiate Customs’ original rejection of any conditions on the payment of MPF, the language of the protest – objecting to unanticipated frustration of the escrow agreement – clearly

Chugach Federal Solutions, Inc

Armed Services Board of Contract Appeals · Oct 2, 2024

We rule the government has failed to carry its burden to establish the sovereign acts defense. … This again is clearly demonstrated by AFFARS 5352.223-9001(b).

United States v. Robinson

12 Ct. Cust. 145 · Court of Customs and Patent Appeals · Mar 3, 1924

be final and conclusive against all parties and not subject to review in any manner for any cause in any tribunal or court, that the collector may disregard the same, and by that act at once deprive it of its statutory immunity … But to establish these *163 impeaching facts, unless they are conceded, the burden is upon the collector and therefore upon the Government in this case.

SHIRINIAN

12 I. & N. Dec. 392 · Board of Immigration Appeals · Jul 1, 1967

The daughter, while residing there, had obtained an education which qualified her for acceptance for graduate study in a Canadian university. … Clearly in• consistent with any claim of unwillingness or inability to return to the United Arab Republic because of race, religion, or political opin- ion, or of departure from that country because of persecution or fear

SANCHEZ v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Oct 23, 2025

The undersigned finds that the totality of the evidence and arguments clearly and convincingly establishes that Ms. Sanchez and Ms. … Valencia The evidence clearly and convincingly establishes that both Ms. Sanchez and Ms. Roquemore possessed Dr. Valencia’s August 6, 2011 medical record by October 27, 2011. This date is the date on which Ms.

Reale v. United States

413 F.2d 556 · United States Court of Claims · Jul 16, 1969

Only officers clearly an assume and discharge duties and responsibilities commensurate with their grade are permitted to continue *613 to serve in that grade. … This is one of the procedures which the Air Force has established to protect individual rights. Another is the Officer Personnel Eecords Eeview Board.

Discrimination by Liquor Licensees

70 Pa. D. & C.2d 451 · Pennsylvania Department of Justice · Nov 12, 1974

. §953: “The opportunity for an individual to obtain employment for which he is qualified, and to obtain all the accommodations, advantages, facilities and *454 privileges of any place of public accommodation . . . without … This clearly is a factual determination to be made by the board on a case by case basis.

William W. De Beaord , Jr. v. Anthony J. Principi

18 Vet. App. 357 · United States Court of Appeals for Veterans Claims · Sep 14, 2004

Regarding the second sentence in § 4.79, it appears to indicate only that a veteran can qualify for aid and attendance, rather than specifying a rating percentage, if the visual field in both eyes is reduced to 5 degrees … Therefore, the Court cannot conclude that the Board's denial of an extraschedular TDIU rating was clearly erroneous.

ALP of South Beach Inc.

Trademark Trial and Appeal Board · Mar 27, 2006

Any registration that issues from this application will be national in scope, and applicant clearly would not be limited to the two establishments it currently operates. … Thus, it appears that the concern of Judge Nichols was not the majority’s transformation of a board question cast in the singular to one cast in the plural, but in the majority’s failure to qualify the nature

Ralph M. Ottuso

United States Tax Court · Sep 26, 2024

Ottuso does not qualify for any capital loss deduction. … Ottuso did not establish that it is a QNUV. Mr.

Garnett v. Comm'r

132 T.C. 368 · United States Tax Court · Jun 30, 2009

“General partners typically have management power and personal liability while limited partners lack management powers and enjoy immunity from liability for debts of the partnership.” 1 Bromberg & Ribstein, supra sec. 1.01 … In any event, respondent concedes that the manner in which the Schedules K-l described the interests does not conclusively establish that petitioners held limited partnership interests.

Green Hospital v. United States

23 Cl. Ct. 393 · United States Court of Claims · Jun 17, 1991

“Medically necessary” services are those “that are generally accepted by qualified professionals to be reasonable and adequate for the diagnosis and treatment of illness, injury, pregnancy, and mental disorders.” 32 C.F.R … Therefore, unless the agency’s interpretation of the CHAMPUS regulations is clearly unreasonable, the court should not disturb it. See United States v.

Trace Systems Inc. v. United States

United States Court of Federal Claims · Mar 15, 2023

Rather, quite clearly, Plaintiff challenged the result of the corrective action: the August 31, 2022, memorandum cancelling the CTSS IV procurement. … It is this burden Plaintiff has failed to establish.

Johnson v. United States

93 Fed. Cl. 666 · United States Court of Federal Claims · Jul 16, 2010

Johnson served on active duty in the United States Navy (“Navy”) from 1975 until his voluntary separation in 1993, two years before he would have qualified for permanent retirement and disability benefits. … Johnson’s “Adjustment Disorder” is not a physical disability qualifying him from benefits. However, under the provision relevant to Mr.

Union Tex. Int'l Corp. v. Commissioner

110 T.C. 321 · United States Tax Court · May 21, 1998

Commissioner, supra, while analogous, is clearly distinguishable from the case at hand. … Therefore, Petroleum qualifies as an independent producer for the taxable years in issue. Issue 3.

Bergquist v. Comm'r

131 T.C. 8 · United States Tax Court · Jul 22, 2008

relating to the OHSUMG pension plan and argue without credible evidence that OHSUMG’s ability to provide a governmental plan was a necessary condition for the consolidation. ohsumg’s ability to offer a governmental plan clearly … However, the exception under section 6664(c)(1) can apply to a section 170 deduction only if (1) the claimed value of the property was based on a “qualified appraisal” made by a “qualified appraiser”, and (2) the taxpayer