Case law

Lw Construction of Charleston, LLC v. United States

United States Court of Federal Claims · Jul 31, 2018

Cir. 2003) (“It is well established that statutes of limitations for causes of action against the United States, being conditions on the waiver of sovereign immunity, are jurisdictional … This conversation clearly establishes the Brantley’s comprehensive control over the affairs of LW.

Eligibility of a Retired Army Officer to Be Appointed Inspector General of the Department of Defense

Department of Justice Office of Legal Counsel · May 18, 2007

Your office shares the view, based in part on common usage in the military establishment, that an officer who merely retires from the Regular Army remains a “member of the Armed Forces.” … Indeed, that group may well contain some of the candidates whose experience and special competence best qualify them to perform those duties.

A-Transport Northwest Co. v. United States

38 Cont. Cas. Fed. 76,440 · United States Court of Federal Claims · Nov 25, 1992

Likewise, the government was required to make freight available at the loading dock within established timeframes. … The court, therefore, finds that the terms of the contract clearly allowed the government to conclude that it was entitled to resolicit the carrier agreements when the supply point changed.

Myers v. Commissioner

11 T.C. 447 · United States Tax Court · Sep 28, 1948

This case, therefore, clearly presents such a division of services as Judge Hand referred to in the Smart case, supra. … domicile in New York, nor established a new one in [Seattle].

Fulkerson v. Commissioner

59 T.C.M. 784 · United States Tax Court · Jun 4, 1990

The Form 1099 indicated that the entire amount of dividends were "dividends qualifying for exclusion." … The June 5, 1989, letter, however, clearly referenced the attached Form 1099.

Authority of the Former Inspector General for the Federal Housing Finance Board to Act as Inspector General for the Federal Housing Finance Agency

Department of Justice Office of Legal Counsel · Sep 8, 2009

(West 2007 & Supp. 2009), to include the FHFA among the federal “establishments” in which “an office of Inspector General” “is established.” Reform Act § 1105(c); IG Act §§ 2, 12(2). … In defense of this view, he contends that “the Congress clearly intended the continuation of the Office of Inspector General within the [FHFA]” and that “[t]he senior official of the FHFA Office of Inspector General has the

Lower v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 12, 2024

On November 20, 2019, Petitioner again complained of shoulder pain “related to previous injection for flu immunization” and received another steroid injection. Ex. 6 at 9. … that she received a vaccine covered by the Program, administered either in the United States and its territories or in another geographical area but qualifying for a limited exception; suffered the residual effects of her

Grandits v. United States

66 Fed. Cl. 519 · United States Court of Federal Claims · Jun 23, 2005

(d) An employee who clearly meets the criteria for exemption must be designated FLSA exempt. … That is not to take away from the skilled work performed by employees who do not qualify for the professional exemption.

Ross Glove Co. v. United States

71 Cust. Ct. 219 · United States Customs Court · Sep 26, 1973

They stated as their reason that “we desire confirmation that the merchandise qualifies for the tariff reduction provided under the United States-Philippine Trade Agreement of 1946, as revised.” … what this court plainly perceives to be the legislative intent to adopt a construction that would tack on to the provision relating to valuation of foreign materials coming into the Philippines a time restriction that is clearly

Gould Inc. v. United States

579 F.2d 571 · United States Court of Claims · May 17, 1978

Plaintiffs argument, of course, ignores the commercial use which each of the complained of activities clearly amount to. … delivery of two engines, and the September 1959 offer in production quantities on a fixed-price basis of engines to Aerojet, clearly constitute sales within the meaning of 35 U.S.C. § 102 (b).

Yanow v. Commissioner

44 T.C. 444 · United States Tax Court · Jun 24, 1965

Thus tbe burden is squarely upon tbe taxpayer to bring bimself clearly within tbe statutory provisions authorizing tbe claimed deduction. Belser v. Commissioner, 174 F. 2d 386 (C.A. 4, 1949). … To qualify as a “trade or business” within tbe purview of the statute, petitioner’s rental activities must have been entered into and carried on in good faith for tbe purpose of making a profit.

Friedman v. Comm'r

99 T.C.M. 1175 · United States Tax Court · Mar 11, 2010

We did not hold that inadvertent loss automatically establishes reasonable cause. … Petitioners have not established Mr. Spangler’s qualifications as a tax expert. The mere fact that Mr.

Railway Labor Executives' Ass'n v. Southeastern Pennsylvania Transportation Authority

534 F. Supp. 832 · Special Court under the Regional Rail Reorganization Act · Jan 27, 1982

— a problem that rivals the question encountered some decades ago in attempting to draw the line between governmental and proprietary activities of local governments for the purpose of determining the scope of sovereign immunity … SEPTA’s commuter services within Pennsylvania clearly affect commerce.

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.

James Armour, Inc. v. Commissioner

43 T.C. 295 · United States Tax Court · Dec 4, 1964

If such unneeded assets had been distributed to the petitioners prior to the transfer of the essential assets to Excavating there clearly would be no question that substantially all of Armour, Inc.’s assets were acquired … While the Cassatt case does establish such a general rule, we cannot agree that it has been shown that that principle applies in the instant case.

Harrison v. United States

120 Fed. Cl. 533 · United States Court of Federal Claims · Mar 19, 2015

As interpreted by the United States Supreme Court, the Tucker Act waives sovereign immunity to allow jurisdiction over claims against the United States (1) founded on an express or implied contract with the United States, … According to long established precedent decided in the United States Court of Appeals for the Federal Circuit, “there is a ‘well-established principle that, absent specific legislation, federal employees derive the benefits

Rochlis v. United States

United States Court of Federal Claims · Jan 14, 2020

Based on the above, the Landow court reasoned that the plaintiff “clearly had knowledge of facts” that fraud might have been committed. See id. … Defendant contends that: While the record establishes that Mr.

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

Land Grantors v. United States

74 Fed. Cl. 518 · United States Court of Federal Claims · Dec 14, 2006

Therefore, even where Congress has waived sovereign immunity, United States Supreme Court has held that the “same rebuttal presumption of equitable tolling applicable to suits against private defendants should also apply … Fielding’s assistance, on April 29, 2005, the parties entered into a Settlement Agreement establishing a $25.5 million fund.

Odujinrin v. Comm'r

108 T.C.M. 441 · United States Tax Court · Oct 9, 2014

This credit or grant, which was effective for 2009, was computed as 50% of a taxpayer’s “qualified investment” for such taxable year in a qualifying project. … While petitioner clearly had to travel to discharge his duties as a locum tenens physician, he admitted that the hospitals with which he was affiliated reim- bursed his travel expenses.