Case law

Hercules Inc. v. United States

626 F.2d 832 · United States Court of Claims · Jul 2, 1980

Collins recommended rates more in line with those rates used in Plant # 1 until such time as a more substantial labor base had been established in Plant #2. … The government’s highly qualified expert accounting witness 2 corroborated this conclusion.

Rifkin v. United States

209 Ct. Cl. 566 · United States Court of Claims · Apr 14, 1976

On August 30, 1965, the Commander in Chief, Europe notified plaintiff that the appeal record “clearly supports the charge that you did alter and use an official document to defraud the United States Government” and that his … There Is no contention that plaintiff qualified as one who could not remain overseas because of Immigration or repatriation requirements.

Electrical Export Corp. v. United States

154 Ct. Cl. 323 · United States Court of Claims · Jun 7, 1961

If it was from sources in Brazil and Chile, clearly the plaintiff qualifies as a Western Hemisphere trade corporation. … The Bank is a government agency established by Congress for the purpose of financing the export of goods.

Perry v. Commissioner

63 T.C.M. 2924 · United States Tax Court · May 5, 1992

Petitioner bears the burden of establishing that each element has been satisfied. . Respondent contends that *284 petitioner has not established that the deductions claimed by Mr. … Petitioner clearly satisfies this requirement as the understatement in this case exceeds $ 12,000.

McCormack v. United States

496 F.2d 543 · United States Court of Claims · May 15, 1974

L. 92-415 (August 29, 1972), 86 Stat. 662 ), we remand the ease to the Civil Service Commission for a hearing on the question of whether the resignation was involuntary within the meaning established by e.g., Perlman v. … However, some five months before, on March 27, 1971, plaintiff clearly designated his resignation as “involuntary.”

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.

Aviation Enterprises, Inc. v. United States

32 Cont. Cas. Fed. 73,403 · United States Court of Claims · Apr 10, 1985

The contracting officer found that Schedule B of the RFP clearly controlled and answered affirmatively. … Both men were eminently well-qualified to reach such a conclusion. Both were pilots who had security clearance for the classified mission at Nellis Air Force Base. Therefore, Col. Allbee and Maj.

Morton v. West

13 Vet. App. 205 · United States Court of Appeals for Veterans Claims · Jul 28, 1999

The above criteria seem sensible ones to apply in attempting to determine whether the Manual M21-1 provisions at issue in Morton qualify as substantive rules, especially in view of the Foreword to the Manual M21-1, which … That is, the provision clearly was mandatory and not a matter left to the adjudicator’s discretion. Similarly, the U.S. Court of Appeals for the D.C.

Post Corp. v. United States

640 F.2d 1296 · United States Court of Claims · Jan 28, 1981

Clearly the inadequate cash flow in this case strengthens the inference that thin capitalization suggests an equity investment. … , both of Post’s advances qualify as equity under this proposed test.

Peerless Clothing International, Inc. v. United States

602 F. Supp. 2d 1309 · United States Court of International Trade · Jan 13, 2009

According to Peerless USA, the “no change” determinations qualify because in each an Import or Entry Specialist “reviews an entry 11 summary and agrees with the entered … Any negative consequences suffered by Peerless USA are clearly the results of plaintiff’s own actions.”

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.

Price v. United States

100 F. Supp. 310 · United States Court of Claims · Oct 2, 1951

The Militia Bureau [1] was established by the act of 1916; it replaced the National Militia Board created by the 1908 act. … It may be said that conformity has been satisfactorily established in all but two States.

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?

United Partition Systems, Inc. v. United States

95 Fed. Cl. 42 · United States Court of Federal Claims · Oct 12, 2010

As a waiver of sovereign immunity, EAJA must be “strictly construed.” Levernier Constr. Inc. v. United States, 947 F.2d 497, 502 (Fed.Cir.1991); see also Fanning, Phillips & Molnar v. … Thus, an appeal to the Board could qualify as an “adversary adjudication,” within the meaning of Section 2412(d)(3). See also United Constr. Co., Inc. v.

Estate of Edmonds v. Commissioner

72 T.C. 970 · United States Tax Court · Aug 29, 1979

Respondent claims that the interest bequeathed was a terminable interest and therefore does not qualify for the marital deduction. … The life estate is clearly a terminable interest. Sec. 20.2056(b)-l(b), Estate Tax Regs.

22nd Century Technologies, Inc. v. United States

United States Court of Federal Claims · Nov 19, 2021

The plaintiff bears the burden of establishing jurisdiction by a preponderance of the evidence. Fid. & Guar. Ins. Underwriters, Inc. v. United States, 805 F.3d 1082, 1087 (Fed. Cir. 2015). … Applying these standards, the court concludes that 22nd Century’s challenge is clearly made in connection with the issuance of a task order and is therefore barred by FASA.

Weigl v. Commissioner

84 T.C. 1192 · United States Tax Court · May 30, 1985

Section 421 provides special tax treatment for certain qualifying options granted to employees; however, no provision is made for options, such as the warrants herein, which do not so qualify. … Clearly, the distinction made in section 1.421-6, Income Tax Regs., between options with and without a "readily ascertainable fair market value” was derived from this language in LoBue.

Mosley v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 15, 2014

In March 2008, petitioner qualified for Social Security Disability Income (“SSDI”) benefits. Med. recs. Ex. 23, at 1. On September 9, 2008, petitioner saw Dr. … However, a judge on the Court of Federal Claims reversed the special master’s dismissal, concluding that petitioner had established a prima facie case.

White Jasmine LLC

Trademark Trial and Appeal Board · Mar 5, 2013

That is, tea purchasers will clearly understand that because white tea is a type of tea, the word “White” in the term 23 M ERRIAM -W EBSTER O NLINE D ICTIONARY AND T HESAURUS (m-w.com) (2012). … Side benefits include white tea’s ability to help increase bone density, aid the immune system, and help lower blood pressure. g.

Nutricia N. Am., Inc. v. United States

666 F. Supp. 3d 1363 · United States Court of International Trade · Dec 4, 2023

Neocate® Junior is produced for use by patients who suffer from Eosinophilic Esophagitis (EoE), which is “an immune-mediated disease of the esophagus,” id. at 10 (citation omitted), Short Bowel Syndrome (SBS), which “may … It then addresses the issue of whether these products qualify for the special classification provision plaintiff claims in the alternative. F.