Case law

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].

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

Estate of Opal v. Commissioner

54 T.C. 154 · United States Tax Court · Feb 5, 1970

It follows that the survivor of the makers received a terminable interest which did not qualify for the marital deduction under sec. 2056(b)(1), I.R.C. 1954 , and does not qualify as a life estate with a power of appointment … does not qualify as a life estate with a power of appointment under section 2056(b)(5) .

Ralston Purina Co. v. Comm'r

131 T.C. 29 · United States Tax Court · Sep 10, 2008

These shares could be issued only in the name of an ESOP trustee and were not readily tradable on an established market. … Once that connection is established, deduction under section 404(k) is possible.

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.

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.

Blackstone Mfg. Co. v. Commissioner

8 B.T.A. 537 · United States Board of Tax Appeals · Oct 6, 1927

The business was established in 1808-1809 by the Blackstone Manufacturing Co. … In further support of its contention the petitioner introduced and qualified a witness expert in the valuation of water privileges and rights.

Soriano v. Commissioner

90 T.C. 44 · United States Tax Court · Jan 11, 1988

The amount of this credit is limited to the percentage of a taxpayer’s qualified investment in section 38 property. Sec. 46(a)(2)(A)(i). 9 Qualified investment is a percentage of basis, and basis is generally cost. … Petitioner clearly understood the effect of tax credits. One of the settled issues in this case involves the “Mid South Music Tax Shelter.”

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.

Heaven Hill Distilleries, Inc. v. United States

476 F.2d 1327 · United States Court of Claims · Apr 13, 1973

of the Secretary or his delegate, does clearly reflect income. … Costing such charges to inventory would not reflect its income more clearly.

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.

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.

Brunker v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 3, 2023

Brawer clearly based his causal opinion on silica and organosiloxane toxicity, he also less clearly cited articles purporting to show that vaccines can lead to either autism or HPV-vaccine syndrome … RHEUMATIC DISEASES & TREATMENT 1, 2 (Ex. 25) (citing Svetlana Blitshteyn et al., Autonomic Dysfunction and HPV Immunization: An Overview, 66 IMMUNOLOGICAL RESEARCH 744 (2018); Kazuki Ozawa et al., Suspected Adverse Effects

Giorgio Foods, Inc. v. United States

898 F. Supp. 2d 1370 · United States Court of International Trade · Mar 6, 2013

The Court of Appeals further held that “[b]ecause it serves a substantial government interest, the Byrd Amendment is also clearly not violative of equal protection under the rational basis standard.” Id. … (emphasis added).12 Contrary to plaintiff’s view, SKF USA II did not establish a new test for ADP eligibility in order to conform the statute to the First Amendment.

Grieb v. Commissioner

36 T.C. 156 · United States Tax Court · Apr 26, 1961

At all times pertinent hereto, petitioner owned .all of the outstanding stock of the company, with the exception of 2 qualifying shares, and. was its president and one of its directors. … Priority established.

Common Legislative Encroachments On Executive Branch Authority

Department of Justice Office of Legal Counsel · Jul 27, 1989

These commissions are not clearly a part o f either branch. … Accordingly, the Department recommends that the com­ mittees’ right to obtain such information be qualified by the phrase “to the extent permitted by law.” 6.