Case law
Opinions from 1658 to today.
10,000+ results
0.79s
Shea Homes, Inc. And Subsidiaries v. Commissioner
142 T.C. No. 3 · United States Tax Court · Feb 12, 2014
For example, with respect to Parkside at Reunion they established a Web site, reunionco.com; ran newspaper ads; and used billboards. … Nor may the Commissioner change a taxpayer’s method of accounting “[w]here a taxpayer’s method of accounting is clearly an acceptable method” and clearly reflects income. Id.
Cited 0 timesPublishedYoungdale & Sons Construction Co. v. United States
38 Cont. Cas. Fed. 76,467 · United States Court of Federal Claims · Jan 15, 1993
Thus, the court is thereby clearly justified in holding that it is more probable than not that plaintiff fails to establish the facts which it purports to convey. … Sims testified that different qualified geologists may classify the same material in different terms and still be correct. Tr. 1355. .
Cited 52 timesPublishedDepartment of Justice Office of Legal Counsel · Feb 7, 1979
His knowledge and mastery o f the prin ciples, practices, problems, methods, and techniques o f his field o f activ ity, or o f a specialized area in a field, are clearly superior to those usually possessed by ordinarily … Thus, although your appropriation for tem porary experts could most likely be used to hire particularly qualified attorneys or investigators to work on unusually difficult m atters, we do not understand this to be your current
Cited 0 timesPublished112 T.C. 247 · United States Tax Court · May 11, 1999
Such an election allows additional time for a taxpayer to qualify for a statutory presumption that his activity was engaged in for profit. … We agreed with the Commissioner, holding: Under the principles established by the Supreme Court in Lewis v.
Cited 17 timesPublished72 Fed. Cl. 387 · United States Court of Federal Claims · Aug 3, 2006
See Gov't Resp. 14 (“[Tjhis Court clearly lacks jurisdiction to consider the claims raised in the complaint”). … While predicate acts to establish a Tucker Act claim will not be ‘lightly inferred’ ... a fair inference will do.” United States v.
Cited 6 timesPublishedXtra Lease, Inc. v. United States
50 Fed. Cl. 612 · United States Court of Federal Claims · Sep 17, 2001
It emphasized that the ADRA clearly “made the APA standard of review applicable to all bid protest actions.” 9 Id. at 1300. … It also has not established that the agency’s decision “had no rational basis.” Id.
Cited 17 timesPublishedUnited States Court of Federal Claims · Jun 12, 2025
Here, all the Court has to judge KL3’s standing are the assertions that KL3 is “qualified to perform the services,” “would be a prospective offeror,” and that “KL3 could complete for contract(s).” ECF No. 46 ¶ 11. … But this was a sole-source award—and other than determining that KL3 was not capable of performing the ITMS requirement in response to an SSN (which clearly does not help KL3’s efforts to establish standing), Tab 14 at AR
Cited 0 timesPublishedVeterans Contracting Group, Inc. v. United States
United States Court of Federal Claims · Dec 21, 2017
On July 17, 2013, VA, acting through the CVE, verified Veterans as a qualified SDVOSB on its VIP database. Veterans Contracting, 133 Fed. Cl. at 616. … Further, the government asserts, Subsections 74.22 and 74.2(e) “clearly apply to separate actions.” Id. at 19.
Cited 0 timesPublishedDudley A. King v. David J. Shulkin
United States Court of Appeals for Veterans Claims · Dec 21, 2017
Thus, a veteran must show that all the elements have been established to trigger a referral for consideration of an extraschedular rating. … The Secretary's contention about Doucette is clearly wrong.
Cited 0 timesPublished10 Cust. Ct. 6 · United States Customs Court · Dec 24, 1942
A comparison of these three exhibits with exhibit 1 strongly tends to establish that the involved gloves are net gloves and that they are not lace gloves. … Witness Kohlberg, after being thoroughly qualified on the subject of laces, stated that in general he was familiar with all kinds of laces and lace designs.
Cited 2 timesPublished2011 T.C. Memo. 92 · United States Tax Court · Apr 25, 2011
Petitioner has not argued, let alone established, that the disability payments she received from OPM in 2005 are excludable under section 104 or 105. … The evidence in the record--which includes not only Forms W- 2 and 1099-R issued to petitioner by third-party payors but also petitioner’s own bank statements--clearly reflects that petitioner received gross payments of
Cited 4 timesUnpublished64 T.C. 395 · United States Tax Court · Jun 12, 1975
We find the law of Brazil clearly stated in the documents presented for our consideration. How that law, as stated, is to be interpreted is a question of law and presents no material fact in controversy. … In this Court the rule relating to establishing a matter of foreign law is that judicial notice by a court cannot be taken of foreign law. Georges Simenon, 44 T.C. 820, 835 (1965).
Cited 6 timesPublishedMichael H. Jones v. Eric K. Shinseki
23 Vet. App. 382 · United States Court of Appeals for Veterans Claims · Mar 25, 2010
that an event, injury, or disease occurred in service or establishing certain diseases manifesting during an applicable presumptive period for which the claimant qualifies; and (3) an indication that the disability or persistent … Finally, the examiner should clearly identify precisely what facts cannot be determined.
Cited 91 timesPublishedPhoenix Management, Inc. v. United States
107 Fed. Cl. 58 · United States Court of Federal Claims · Oct 9, 2012
a qualified bid. … Although “proposed staff member” is not clearly defined in the Solicitation, this term has at least one implication as a matter of law.
Cited 3 timesPublishedUnited States Court of Appeals for Veterans Claims · May 13, 2021
Cir. 1999) ("As a general rule, an appellate court will not hear on appeal issues that were not clearly raised in the proceedings below."). … In sum, we fail to see a potential subset of Wolfe class members who, in fact, would qualify as "expired claimants."
Cited 0 timesPublishedUnited States Court of Federal Claims · Jun 29, 2021
Cir. 1993) (“Interest may not be recovered against the government in the absence of an explicit waiver of sovereign immunity for that purpose.”); RuizGarcia v. United States, 54 Fed. … The first item of data does little to establish their burden.
Cited 0 timesPublished82 T.C. 318 · United States Tax Court · Feb 28, 1984
Frankel clearly "meets” four of the six criteria listed by the majority as necessary for qualification under section 280A(c)(l)(B). … Merely incurring substantial expenses (and thus meeting Congress’ first objective) is not sufficient, by itself, , to qualify for a home office deduction.
Cited 24 timesPublishedPaschen Contractors, Inc. And Peter Kiewit Sons' Co., Joint Venturers v. The United States
418 F.2d 1360 · United States Court of Claims · Dec 12, 1969
Plaintiff submits that the record clearly establishes without dispute that there would have been no condensation or heat gain in the hung ceiling spaces involved in this contract. 6. … Defendant further reasons that the reference to “all supply duets” in the first sentence of paragraph 82 would have been qualified (for example, by the words “in non-conditioned spaces”) had it been intended that the exception
Cited 8 timesPublished32 Fed. Cl. 530 · United States Court of Federal Claims · Jan 5, 1995
Paragraph 5-7a(l) states ”[p]unitive action is not to be taken against personnel solely because of their failure to qualify or to remain qualified under this program.” AFR 35-99. . See, note 6, supra. . … As discussed earlier, the military has not clearly defined what constitutes substandard performance of duly.
Cited 9 timesPublishedAmerican National Bank & Trust Co. v. United States
36 Cont. Cas. Fed. 75,966 · United States Court of Claims · Nov 13, 1990
Neither party has come forward with sufficient facts to establish that there is a genuine issue for trial. Celotex Corp. v. … In order to prove the existence of a valid statutory assignment, plaintiff must show compliance with each of three criteria — that (1) it is a qualified financial institution; (2) it loaned money or at least made money available
Cited 10 timesPublished
Ask Donna