Case law

H-M-V

22 I. & N. Dec. 256 · Board of Immigration Appeals · Jul 1, 1998

Although this Board performs quasi-judicial adjudicative functions, we clearly are a part of the Department of Justice and the executive branch. … The Immigration Judges and the Board are uniquely qualified to con- duct such evidentiary hearings and render such determinations.

Leavens v. Commissioner

44 T.C. 623 · United States Tax Court · Jul 23, 1965

By a trust indenture dated July 24, 1950, Wilkata established an employees’ profit-sharing trust. … Meyer, “Tax Aspects of Distributions from Qualified and Non-cjualified Plans,” 1959 So. Calif.

Robert M. Euzebio v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Aug 22, 2019

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 … What does it take to establish such a relationship?

Int'l Trading Co. v. United States

2004 CIT 1 · United States Court of International Trade · Jan 2, 2004

Trade Agreements Act of 1979 established strict timetables for assessment and reviews of antidumping duties. S. Rep. … The Federal Circuit has stated clearly that the Commerce and Customs should not be allowed to circumvent the expediency provided for in the § 1504(d) by postponing the issuance of its instructions indefinitely.

Tirone v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 24, 2025

Gershwin relates to “immune cell activation” and “serum sickness.” Pet. Ex. 15 at 3. … Gershwin were qualified to offer such opinions because they are not psychiatrists. Id. Regardless, Dr.

Doherty v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 19, 2021

Here, the medical records are insufficient to establish entitlement. … After respondent advised that he would defend against the claim, petitioner filed several experts’ reports, to which respondent had similarly qualified experts respond.

Texas v. United States

537 F.2d 466 · United States Court of Claims · Jul 9, 1976

Federal officials further advised the State and local representatives that they could undertake necessary emergency work pending the Presidential disaster declaration by contracting with qualified private contractors. … The following paragraphs describe specific items which are clearly eligible or clearly ineligible. Project applications and vouchers * * * should be submitted accordingly * * *. ***** 3.

Geo. S. Bush & Co. v. United States

56 Cust. Ct. 517 · United States Customs Court · May 26, 1966

The appellate court, at page 417, stated: _ The principle is well established that in determining the classification of goods an eo nomine designation must, unless a legislative intent to the contrary is clearly indicated … The precooking process here employed excludes the merchandise from classification under the qualified eo■ nomine provision for tuna fish, fresh or frozen, and renders it classifiable under paragraph 720(b) of the tariff act

In re Clark

522 F.2d 623 · Court of Customs and Patent Appeals · Sep 25, 1975

It is clear that appellant relies on the “error” established by the Fifth Circuit as a basis for filing for reissue. … Even had they sought to do so, the solicitor argues persuasively that this would not “immunize those claims from defendants’ noted counterclaim for patent invalidity.” Kalo Inoculant Co. v. Funk Bros.

NAVAJO NATION v. United States

United States Court of Federal Claims · Feb 13, 2025

This statutory language cannot be read to suggest that the individual relocatees themselves have a trust relationship with the United States; instead, it clearly indicates that the Nation is the beneficiary and has the requisite … Cl. 521 (2004), “to support their contention that they qualified as an ‘identifiable group’” under the Indian Tucker Act. Id. at 167.

Estate of Silverman v. Commissioner

98 T.C. 54 · United States Tax Court · Jan 21, 1992

R issued a statutory notice treating the stock exchange as a fully taxable disposition that did not qualify as an installment sale. … The instant case is clearly distinguishable from the facts of these cases. In Pozzi v. Commissioner, supra , a buyer sought to purchase a business for cash but the taxpayer refused.

Graff v. Commissioner

74 T.C. 743 · United States Tax Court · Jul 21, 1980

In the case before us, the representations by the officials of HUD were clearly mistakes of law. … We must summarily dismiss this contention, for it is clearly contrary to the evidence presented in this case.

Dwinnell & Co. v. Commissioner

33 T.C. 827 · United States Tax Court · Feb 8, 1960

Petitioner is a Delaware corporation qualified to do business in the State of Minnesota. The principal office of the petitioner is located in Minneapolis, Minnesota. … Wilson, 10 T.C. 251, 258 , affd. 170 F. 2d 423 (C.A. 9, 1948), which is clearly distinguishable on its facts. In the instant case, reasonable efforts were made to sell or lease the property during all of 1951 and 1952.

Mayfair Minerals, Inc. v. Commissioner

56 T.C. 82 · United States Tax Court · Apr 15, 1971

under the tax-benefit rule, the court said (at 778) : It is obvious that if this is so a taxpayer who gets an unlawful deduction in this way not only outs down his taxable income in the year the deduction is taken, but gets immunity … No testimony was sought or elicited from respondent’s representatives to establish the factual premise that they thought a disputed, contingent liability was deductible at the time they reviewed the returns for the years

Rodgers v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 13, 2021

Julio Rivera, on November 8, 2016, Petitioner indicated she wished to postpone surgery on her right medial arm and right medial knee masses because she was having soreness from immunizations. Exhibit 2 at 12-13. … In this case, the medical records clearly establish that Petitioner suffered from pain in numerous areas caused by multiple unrelated conditions, both prior to and following vaccination. And Dr.

Automobile Club of New York, Inc. v. Commissioner

32 T.C. 906 · United States Tax Court · Jul 20, 1959

Andrews , 23 T.C. 1026 (1955) , which is twice cited in the Court's Opinion herein, the nature and inflexibility of such "established rule" is even more clearly shown. … Such hybrid system may not clearly reflect the income. 6.

Pacific Maritime Ass'n v. United States

108 F. Supp. 603 · United States Court of Claims · Dec 2, 1952

A labor pool or registration list of the longshoremen was also established in each port to provide a means of equitably distributing the available work among the longshoremen. … The petition was filed on October 25, 1948; and, hence, plaintiff clearly is entitled to recover for services rendered since that time.

Nelms v. United States

167 Ct. Cl. 423 · United States Court of Claims · Jul 17, 1964

If you so desire, you may appeal this decision under the Air Force Grievance Procedure established by Chapter E2 of Air Force Manual 40-1. … It is not established that any such advice was given.

Adler v. Commissioner

8 T.C. 726 · United States Tax Court · Mar 31, 1947

Petitioner established a cocoa business in Belgium in 1933. In 1936 petitioner also established a French company to deal in raw cocoa, known as L'Etablissement Ernest Adler, S. A., hereinafter referred to as Adler Co. … Petitioner bought all of Adler Co. stock, except the qualifying shares, at a cost to him at the then prevailing exchange rates of $ 56,196.

PENA

26 I. & N. Dec. 613 · Board of Immigration Appeals · Jul 1, 2015

The grounds of deportability contain a provision that is clearly applicable to an alien who allegedly obtained his lawful permanent resident status through fraud or misrepresentations. … , Congress clearly expressed its intent that the definition therein applies. Thus, the Immigration Judge correctly determined that Matter of Koloamatangi governs.