Case law

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.

Graves ex rel. Estate of Graves v. Secretary of the Dept. of Health & Human Services

109 Fed. Cl. 579 · United States Court of Federal Claims · Feb 25, 2013

Consequently, Hayley’s estate does not qualify for an award at the highest amount as the Graveses have requested. *584 Id. at *3 (emphasis supplied) (awarding $60,000). … Further, it must be kept in mind that the $250,000 maximum was established in the context of a Program in which it was clearly anticipated that many if not most claimants would be individuals with severe brain damage allegedly

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.

Hangzhou Spring Washer Co., Ltd. v. United States

387 F. Supp. 2d 1236 · United States Court of International Trade · Jul 6, 2005

) (4) Request for revocation Commerce contends it properly determined that Hangzhou did not qualify for revocation of the antidumping order because Hangzhou did not meet the regulatory requirement of … Nevertheless, when an agency departs from its practice, it must “clearly set forth” the ground “so that the reviewing court may understand the basis of the agency’s action and so may judge the consistency of that action

Ksc Boss Alliance, LLC v. United States

United States Court of Federal Claims · Mar 29, 2019

Under the Performance Work Statement (at PWS 1.2.1-23), the contractor was required to “[m]anage the established counts of SOs and BRRs with the established counts exchange rate (ECER)” and “[e]xchange the established counts … As noted above, to prevail in its challenge to the contracting officer’s competitive range determination, KBA must establish that it was “clearly unreasonable.”

Schultz v. Commissioner

50 T.C. 688 · United States Tax Court · Jul 31, 1968

If the property qualifies .as business or investment property, such expenditures are normally considered to ibe deductible expenses. Higgins v. United States, 110 Ct. Cl. 204 , 75 F. Supp. 252 (1948); cf. … In any event, it is well established that a determination by respondent may be sustained on grounds other than those urged by him; the only requirement is that the determination be legally correct. See Blansett v.

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

Borneo Sumatra Trading Co. v. United States

60 Cust. Ct. 114 · United States Customs Court · Feb 7, 1968

“Wool Fabrics Reservation” qualifying the modification of rates under paragraphs 1108 and 1109(a), Tariff Act of 1930, under the General Agreement on Tariffs and Trade, TJD. 51802: i & (D ÜI p 4 CD *•* O K ^ 8 B £ g <1 S … The “excepting” clause in Presidential Proclamation No. 3160 must have some meaning and its language clearly was intended to “except” some articles from duty at the higher rate.

Gina Jaha

United States Tax Court · Mar 25, 2025

The record clearly shows that Mr. … ’s income using a method that clearly reflects the full amount received.

Gerard Cullen v. Eric K. Shinseki

24 Vet. App. 74 · United States Court of Appeals for Veterans Claims · Aug 13, 2010

This regulation clearly indicates that only one disability rating per diagnostic code may be assigned and that it will be based on the overall disability picture. … There, the Secretary conceded, and the Court agreed, that the Board had erred by requiring that the veteran have both a diastolic murmur with EKG manifestations and a definitely enlarged heart to qualify for a 30% disability

Zoltek Corporation v. United States

United States Court of Federal Claims · Mar 31, 2014

Prior Art References To qualify as prior art for the obviousness analysis, “a reference must qualify as ‘analogous art,’ i.e., it must satisfy one of the following conditions: (1) the reference must be … Sullivan opined that Category 1 was “clearly within the state of the art.” Tr. 166. Because all of the sources relied upon by Dr. Sullivan predate 1983, they qualify as prior art for purposes of obviousness.

Southern Dredging Corp. v. Commissioner

54 T.C. 705 · United States Tax Court · Mar 31, 1970

The right to this exemption is sometimes qualified in the application of section 269(a), which provides, in pertinent part, as follows: SEO. 269. ACQUISITIONS MADE TO EVADE OR. AVOID INCOME TAX. … [Respondent contends quite ardently that an examination of the record as a whole points quite clearly to the nonbusiness, tax avoidance motives of Richard and Duane Merritt.

Hayus-Sammons Chemical Co. v. United States

55 C.C.P.A. 69 · Court of Customs and Patent Appeals · May 9, 1968

It is well established that the collector’s classification is prima facie impressed with a presumption of correctness. … This is a direct refutation of appellant’s contention that the material must be subjected to an extraction process in order that it may qualify as an ore under the Tariff Act.

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

Chase Nat'l Bank v. Commissioner

25 T.C. 617 · United States Tax Court · Dec 22, 1955

Husband's will established a residuary trust of community property, naming wife as life beneficiary. … This trust was clearly testamentary. Daniel gave away nothing while he lived.

Bokmuller v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 22, 2015

There are two separate means of establishing entitlement to compensation. … If a person qualifies under this presumption, he or she is said to have suffered a “Table Injury.”

American Savings Bank, F.A. v. United States

98 Fed. Cl. 291 · United States Court of Federal Claims · Apr 1, 2011

Reasonable Certainty “[T]he measure of damages must be reasonably certain, although if ‘a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery.’ ” Fifth Third … Ramirez is qualified to present Plaintiffs’ lost profits calculations which came from his actual experience with the data.

Ammex, Inc. v. United States

56 Fed. Cl. 1 · United States Court of Federal Claims · Mar 26, 2003

Clearly plaintiff failed to go forward with the evidence, i.e., burden, to establish and demonstrate for the court the application of its price computation scheme for its retail gasoline sales. … The foregoing testimony clearly establishes deliberate tracking and reliance on *17 market prices, rather than cost prices, at a level far beyond a mere passing glance or observation.

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

Allison v. United States

80 Fed. Cl. 568 · United States Court of Federal Claims · Feb 27, 2008

But that court resisted adopting a blanket immunity from negligence *586 when a taxpayer relies on an investment adviser. … Investment in Masters was limited to "qualified investors." Pis.’ Ex. 1 at 1.