Case law

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.

Amtel, Inc. v. Federal Energy Administration

536 F.2d 1378 · Temporary Emergency Court of Appeals · May 25, 1976

The FEA *1382 concluded that Sun and Amtel failed to establish that the June 9 order granting relief to Whitco was erroneous in fact or in law or arbitrary and capricious. … For this reason the direction to the President is qualified to permit the regulation to be construed so as to accomplish the enumerated objective “to the maximum extent practicable”.

Norman G. Jensen, Inc. v. United States

46 Cust. Ct. 177 · United States Customs Court · May 8, 1961

Eatcliffe was manager of the Edmonton plant of Alsask Processors, Ltd., presumably he was qualified to have an understanding with respect to the processing. … The reason for such statement is obvious from the facts in that case, and clearly is not pertinent under the facts of the instant case. [Pp. 93, 94.]

Horton v. Commissioner

100 T.C. 93 · United States Tax Court · Feb 9, 1993

Petitioners must meet both requirements to qualify for the exclusion. The Supreme Court’s opinion in United States v. … The Supreme Court’s analysis establishes that punitive damages are not merely an incidental result of a personal injury claim as suggested by the Fourth Circuit.

Harold M. Arnold v. The United States

404 F.2d 953 · United States Court of Claims · Dec 13, 1968

The commissioner read the first proviso to 31 U.S.C. § 82i as qualified by the concluding words requiring that a settlement be made within the three-year period. … This clearly seems the normal grammatical construction of the language — which is hard to read otherwise —and it accords both with the prior legislative history and the post-Act understanding.

Gokey Properties, Inc. v. Commissioner

34 T.C. 829 · United States Tax Court · Aug 12, 1960

Respondent, on brief, argues “thin capitalization” and seeks to establish an unfavorable debt-equity ratio. … However, in view of other factors clearly indicating that the bonds did not constitute a genuine indebtedness, we deem it unnecessary to consider this argument. . Decision will be entered for the respondent.

Estate of Posen v. Commissioner

75 T.C. 355 · United States Tax Court · Dec 10, 1980

In numerous cases, however, this line is not so clearly drawn. The responsibilities of a legal representative in handling the administration of an estate are mixed. … Clearly, then, the sale was necessarily incurred in administering the estate. 2 That the sale also benefited the sole heir should not defeat the deductibility of the selling expenses.

Andrade v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 22, 2025

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … During the status conference, petitioner’s counsel noted that two qualified experts, one of whom regularly testified in the program, declined to offer an opinion in support of petitioner’s claim.

L

8 I. & N. Dec. 259 · Board of Immigration Appeals · Jul 1, 1959

establish the impossibility of the claimed relation- ship. … Clearly, Dr.

Camargo Correa Metais, S.A. v. United States

21 Ct. Int'l Trade 1249 · United States Court of International Trade · Nov 25, 1997

for ICMS by including it in home market sales price, but challenged the extent to which ICMS should be included in COE The ICMS liabilities that CCM incurred in home market transactions with suppliers and customers were clearly … CBCC contended that its ICMS liability qualified as an internal tax remitted or refunded on export which should not be included in the CV determination.

Northeastern Pennsylvania Shippers Cooperative ass'n v. United States

39 Cont. Cas. Fed. 76,713 · United States Court of Federal Claims · Sep 20, 1994

If such negotiated accesso-rial service charges, when combined with the alternate base rate produce lower charges, the primary carrier will be routed via the low cost alternate Clearly the services at issue are “services … United States, 11 Cl.Ct. 837, 849-52 (1987) (holding that general waiver of sovereign immunity is not enough to hold United States liable for interest; interest payments must be expressly provided for by statute.). .

Mathis v. Commissioner

19 T.C. 1123 · United States Tax Court · Mar 25, 1953

The property was distributed to the directors of the Company, who were Sherman and the two qualifying shareholders, as trustees under *1125 the laws of Alabama. … In the instant case, however, the evidence establishes that the two transactions were not steps in one over-all preconceived plan.

VARUGHESE

17 I. & N. Dec. 399 · Board of Immigration Appeals · Jul 1, 1980

The immigration judge found that the respondent did not qualify for adjustment of status as a minister under section 101(a)(27)(C) of the Act, 8 U.S.C. … It is clear to this Board that the Service has established that the respondent is an overstay and is therefore deportable.

Empire Distributors v. United States

30 Cust. Ct. 487 · United States Customs Court · Dec 30, 1952

Thereafter, in a well-reasoned and clearly stated memorandum and order reported in 24 Cust. Ct.- 609, Reap. … In this case, a witness who, because of his position in the company, was qualified to testify, stated that certain items of general expenses or overhead were either wholly or partially not applicable to the production of

210105-127748

Board of Veterans' Appeals · Feb 26, 2021

However, the fact that Sjogren’s syndrome is an auto-immune inflammatory disorder, or that the clinical and serologic features of dermatomyositis vary based on genetic factors, is not clearly relevant to the question of whether … This decision is not precedential and does not establish VA policies or interpretations of general applicability. 38 C.F.R. § 20.1303.

Norman G. Jensen, Inc. v. United States

84 Cust. Ct. 76 · United States Customs Court · Mar 3, 1980

It most clearly appears that the foregoing terms are not synonymous in the philatelic world in that by their very restrictive and specific designation, their origin, use and character, private local stamps and/or local stamps … From all of the evidence submitted, including the testimony of the highly qualified witnesses presented by the Government, the court makes the following findings with respect to the issues presented in connection with the

Reliance Insurance v. United States

15 Cl. Ct. 62 · United States Court of Claims · Jun 2, 1988

Accordingly, at the time the as-signee demanded payment of the contract proceeds, the contract work clearly was completed. … Case law establishes the contrary.

SoRelle v. Commissioner

22 T.C. 459 · United States Tax Court · Jun 7, 1954

C. 1 , we said: This is not a case in which the* Commissioner has attempted to change a long established and consistently used method of accounting on the ground that it does not clearly reflect income or on any other ground … A. § 41, to approve a method which would clearly reflect the income of the taxpayer.

Whistleblower 22716-13W v. Comm'r

146 T.C. 84 · United States Tax Court · Mar 14, 2016

Where Congress uses a term of art that has acquired an established meaning over a long period, Congress presumably intends that meaning when it uses that term. See, e.g., Morissette v. … Congress clearly knows how to create such links when it intends to do so. For whatever reason, it did not create links of the sort petitioner desires between subsection (b)(5) and the rest of the statute.

Estate of Klosterman v. Commissioner

99 T.C. 313 · United States Tax Court · Sep 10, 1992

Decedent’s 369 acres did not qualify for exclusion from either irrigation district under any of those grounds on the date of his death. … This regulation clearly requires the amounts paid by the tenant to the landowner in respect of the operation and maintenance assessments paid by the landowner to be included in the annual gross cash rental.