Case law

Matter of KHAN

28 I. & N. Dec. 850 · Board of Immigration Appeals · Nov 1, 2024

The respondent has not presented evidence of eligibility for relief and has not established that the proceedings were unfair. … These factual findings are not clearly erroneous. 8 C.F.R. § 1003.1(d)(3)(i). The respondent’s intent to return to the United States was insufficient to overcome these facts alongside his lengthy absence.

Entergy Nuclear Vermont Yankee, LLC v. United States

95 Fed. Cl. 160 · United States Court of Federal Claims · Sep 24, 2010

Second, DOE clearly foresaw that nuclear power plants would be purchased and sold to other entities during the many years that the Standard Contract would be in place. … Contel Advanced Sys., Inc., 384 F.3d 1372, 1379 (Fed.Cir.2004) (“The no-interest rule is an aspect of the basic rule of sovereign immunity.”).

Square One Armoring Services Company v. United States

United States Court of Federal Claims · Sep 22, 2022

Cir. 2016) (“[T]he Government is immune to actions of its agents who merely possess apparent authority.”); Hawkins & Powers Aviation, Inc. v. United States, 46 Fed. … Further, as the spreadsheet was created by an employee of Square One, it clearly falls under the umbrella of “‘self-serving’ documents, [that] are generally insufficient to establish the existence of a genuine issue of

Matter of KHAN

28 I. & N. Dec. 850 · Board of Immigration Appeals · Nov 1, 2024

The respondent has not presented evidence of eligibility for relief and has not established that the proceedings were unfair. … These factual findings are not clearly erroneous. 8 C.F.R. § 1003.1(d)(3)(i). The respondent’s intent to return to the United States was insufficient to overcome these facts alongside his lengthy absence.

Alli v. Comm'r

2014 T.C. Memo. 15 · United States Tax Court · Jan 27, 2014

Thus, petitioners have failed to establish that Mr. Jones is a qualified appraiser as defined by section 170(f)(11)(E)(ii). … As explained earlier, petitioners have failed to establish that Mr. Jones is qualified to appraise Gladstone.

Finoli v. Commissioner

86 T.C. 697 · United States Tax Court · Apr 16, 1986

The agreements entered into by Cofman, as general partner of Brooksville, were clearly a package deal. … Petitioners claimed a qualified investment in used property with a useful life of 7 or more years, qualifying for the investment tax credit, in the amount of $2,450, as their distributive share of investment tax credit from

Featherstone v. Commissioner

22 T.C. 763 · United States Tax Court · Jun 30, 1954

Nor can such payments qualify as advance royalty payments to establish tbe requisite diminution in value in the lessor’s interest resulting from such payments as in tbe case of either (1) a bonus payment upon the execution … With respect to the Federal leases herein involved, petitioners’ case is strengthened by the fact that Congress expressly characterized the first-year payment as “rental” and clearly distinguished it from the “bonus” that

Application of Cecil Boling and Alexander J. Tigges

292 F.2d 306 · Court of Customs and Patent Appeals · Jul 12, 1961

Appellants contend that the French patent must be construed strictly and if this is done it will not qualify *311 here as a reference. … 711 , 48 CCPA 875, which involved a French patent, that: “Appellant further attempts to disparage the value of the French patent as a reference on the ground that it is a ‘foreign patent,’ and is good ‘for only what it clearly

Kentucky Oil Corp. v. Commissioner

21 B.T.A. 1150 · United States Board of Tax Appeals · Jan 14, 1931

In all cases the Trustees who have *2245 been duly selected and qualified to administer said Trust Estate shall hold their office and shall act as such Trustee until their successors may be duly selected and qualified, except … The respondent admits the fact that the Production Co. was a common law trust, and this fact is clearly established by the declaration of trust under which the company was organized.

Flynn v. United States

46 Fed. Cl. 414 · United States Court of Federal Claims · Mar 29, 2000

Flynn would not qualify for benefits under either the 1993 or 1996 version of the SBP, the court should apply the law in effect at the time the court renders its decision. See Bradley v. … Flynn qualifies as a “former spouse” under the SBP statute.

Galen H. Clark Packing Co. v. United States

158 Ct. Cl. 93 · United States Court of Claims · Jul 18, 1962

That court held that the “complainant has failed to show facts which so clearly establish a reasonable excuse for failure to file its claim on time and such undue hardship resulting from their nonpayment as would stamp the … It is obvious that the complainant has failed to show facts which so clearly establish a reasonable excuse for failure to file its claim on time and such undue hardship resulting from their nonpayment as would stamp the respondent

Mulholland v. United States

5 Cl. Ct. 531 · United States Court of Claims · May 31, 1984

This program is designed to provide a highly qualified corps of US Army Reserve (USAR) enlisted personnel to meet support requirements for USAR projects and programs. … This program effective 1 February 1979 establishes: a.

Young v. Dworkin

489 F.2d 1277 · Court of Customs and Patent Appeals · Jan 17, 1974

But for at least a century it has been a *1283 qualified first-to-invent system. The de facto first inventor has not necessarily been adjudged to be the de jure first inventor. In Mason v. Hepburn, 13 App. … Thus we see as already established in the Patent Office more than a century ago the policies underlying what we know as “the Mason v. Hepburn doctrine.”

Colvin Cattle Co. v. United States

67 Fed. Cl. 568 · United States Court of Federal Claims · Sep 2, 2005

United States, 133 F.3d 1454, 1458 (Fed.Cir.1998) (“There clearly can be no taking when whatever acts complained of are those of private parties, not the government.”). … Plaintiff attempts to distinguish Hunter, Gardner, and Diamond Bar Cattle on the ground that the plaintiffs in those cases claimed a right to graze "immune from federal pasturage,” whereas in the instant case plaintiff neither

West Side Tennis Club v. Commissioner

39 B.T.A. 149 · United States Board of Tax Appeals · Jan 20, 1939

It was not necessary for an applicant for admission to the tournaments, in order to be in a position to qualify as a spectator, to manifest the same interest in tennis or the normal social and recreational activities of the … We conclude that the petitioner has failed to establish its right to exemption and accordingly sustain the action of the respondent in holding it to be subject to tax.

Cruz Burgos v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 22, 2026

have had a mild GBS/AIDP precursor condition (although he seemed to rely mainly on the fact of antecedent vaccination for that conclusion, and acknowledged (as evidenced from the contemporaneous record) that there was no clearly-established … Petitioner did not even discuss the innate immune system, which is arguably the aspect of the immune response associated with an overproduction of cytokines.

Ames v. Commissioner

1 B.T.A. 63 · United States Board of Tax Appeals · Nov 17, 1924

It was a creature which he called into being and utilized to carry on that business, and being the creator, the actual head, and the mind directing the business, it was only natural that he should not distinguish clearly, … Section 200 of the Revenue Act of 1918 requires, in order that a corporation may qualify as a personal service corporation: 1.

Berg v. United States

49 Fed. Cl. 459 · United States Court of Federal Claims · May 1, 2001

Only an employee who “clearly meets the criteria for exemption,” is ineligible for FLSA overtime pay. 5 C.F.R. § 551.202 (d). … Defendant also argues that “plaintiffs testified to providing technical advice in some form,” in an attempt to identify support services qualifying for the administrative exemption. Mr.

United States v. Toledo Museum of Art

25 C.C.P.A. 373 · Court of Customs and Patent Appeals · Feb 28, 1938

That both of appellee’s witnesses were qualified to testify upon the general subject of works of art is clearly established. … Taldng the record as a whole, we are not convinced that the decision of the trial court is clearly contrary to the weight of the evidence.

Kalinski v. Commissioner

64 T.C. 119 · United States Tax Court · Apr 28, 1975

We believe the factual evidence clearly indicates that the Center is encompassed within the definition of a “nonappropriated fund” used in the Auditor General’s training manual stipulated into evidence in this case, which … It may be — although this question was left undecided by Brummitt — that military nonappropriated fund activities automatically qualify as United States agencies under section 911(a)(2). See Frank E.