Case law

Woods Psychiatric Institute v. United States

20 Cl. Ct. 324 · United States Court of Claims · Apr 26, 1990

CHAMPUS was established pursuant to the Dependents’ Medical Care Act, Pub.L. … Good cause is clearly not established by the mere recital of good cause. Mobil Oil v.

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.

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

Electronic On-Ramp, Inc. v. United States

104 Fed. Cl. 151 · United States Court of Federal Claims · Mar 28, 2012

Was EOR’s Paper Proposal Late or Does it Qualify for an Exception to the General Rule? … Although EOR’s paper proposal was received prior to the submission deadline, it will not qualify for the exception unless it also was “under the Government’s control.” 2.

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.

New York Sun, Inc. v. Commissioner

27 T.C. 319 · United States Tax Court · Nov 26, 1956

contention was there made, as is made in the instant case, that the membership lost all of its value by virtue of changes in the bylaws voluntarily made by the AP, not required by the Supreme Court decision, which granted to any qualified … The petitioner has cited cases in which losses have been allowed on account of worthlessness of assets used ip business, but in each case it was clearly shown that the assets had lost their useful value in the business.

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.

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.

President Judges' Commissions

7 Pa. D. & C. 223 · Pennsylvania Department of Justice · Dec 8, 1925

record, holding commissions in force at the adoption of this Constitution, shall hold their respective offices until the expiration of the terms for which they were commissioned, and until their successors shall be duly qualified … We have no doubt this was what was intended, but the thought was not as clearly expressed, perhaps, as it might have been.

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.”

The Wet Seal, Inc. v. FD Manage-ment, Inc.

Trademark Trial and Appeal Board · Feb 9, 2007

However, applicant cannot rely on facts found in other cases to establish fame in this case. … First, opposer never establishes that Mr.

Kress v. Commissioner

40 T.C. 142 · United States Tax Court · Apr 25, 1963

It seems to us to follow that the store sites, for which the Ellis and O’Farrell cash became directly or indirectly available, were clearly acquired upon threat of condemnation for the purpose of replacing the lost property … It intended to build a large retail establishment.

Realty Loan Corp. v. Commissioner

54 T.C. 1083 · United States Tax Court · May 25, 1970

Wtóle a capital asset is defined in § 117(a)(1) as ‘property field by tfie taxpayer,” it is evident that not everything whiteh can he called property in the ordinary sense and which is outside tfie statutory exclusions qualifies … Respondent does not contend that the transaction here involved was not a “casual sale” and the facts clearly support the conclusion that it was a “casual sale.”

Estate of Gooel v. Commissioner

68 T.C. 504 · United States Tax Court · Jul 18, 1977

the death of decedent’s wife, in the event that she predeceased decedent, or if she elected not to take under the will, the corpus of the trust was to be distributed to various charitable institutions, all of which are qualified … The decided cases clearly establish the principle that, in cases such as this, the calculation as to the possibility and extent of invasion is not limited to Frances’ life expectancy.

Adelson v. United States

6 Cl. Ct. 102 · United States Court of Claims · Sep 12, 1984

The CAFC opinion recites the following findings and references to the record in support of the Claims Court’s holding that the advances were bona fide debts: (1) the uncontradicted testimony of the parties established that … On this record, any contrary conclusions would be clearly erroneous. 52 . Adelson v. U.S., 737 F.2d 1569 (1984). . Adelson v. U.S., 1 Cl.Ct. 61 , 553 F.Supp. 1082 (1982) [hereinafter cited as Adelson I]. .

Davison v. Commissioner

31 B.T.A. 101 · United States Board of Tax Appeals · Aug 28, 1934

The will of petitioner’s decedent was probated in Nassau County, New York, and petitioner was qualified as executor on April 22, 1927. Louisa TJ. Skidmore died at the age of 92, on June 5,1927. … This principle is most clearly stated by the late Chief Justice Taft in Y.M.C.A. v.

Travenol Laboratories, Inc. v. United States

813 F. Supp. 840 · United States Court of International Trade · Feb 3, 1993

Moreover, the court finds that the goods at bar clearly are for an electromedical apparatus. … It is, therefore, necessary to establish a healing and curative purpose of a particular medical procedure in order to qualify it as therapeutic.

Peggy Maloney v. Executive Office of the President, Office of Administration

2022 MSPB 26 · Merit Systems Protection Board · Aug 3, 2022

nature of EOP as a collection of “offices and entities that directly support the work of the President of the United States . . . courts have routinely examined whether individual components within the EOP qualify … OA is clearly not an Executive department, military department, or Government corporation, or part thereof. We find that OA also is not “part of an independent establishment.”

Helfand v. Commissioner

47 T.C.M. 1203 · United States Tax Court · Mar 1, 1984

We further note that the same composite life used by petitioners was used in respondent's statutory notice, clearly indicating that petitioner was on no notice that respondent intended to raise such an issue. 5. … a qualifying multiple asset account.