Case law

Tembec, Inc. v. United States

441 F. Supp. 2d 1302 · United States Court of International Trade · Jul 21, 2006

Supp. 2d 1367, 1371 (2002) (“Probable economic injury suffices to establish standing.”). … Defendants argue that the United States has not waived its sovereign immunity with respect to foreign sovereigns’ assertion of claims against it under the APA because foreign sovereigns do not qualify as “persons” under

City of Gettysburg v. United States

64 Fed. Cl. 429 · United States Court of Federal Claims · Mar 16, 2005

Maritrans has various rights in its barges that qualify them as property for Fifth Amendment protection. … The burden of establishing inexcusable delay and prejudice is on the proponent and failure to prove both elements is fatal to the establishment of laches. Costello v.

Goss v. Brown

9 Vet. App. 109 · United States Court of Appeals for Veterans Claims · Apr 23, 1996

This presumption of service connection is rebutted [wjhere there is affirmative evidence to the contrary, or evidence to establish that an intereurrent injury or disease which is a recognized cause of any of the diseases … United States, 307 F.2d 637, 644 (D.C.Cir.1962) (to qualify as an expert, a person need not be licensed to practice medicine, but just have ‘“special knowledge and skill in diagnosing and treating human ailments’ ” (citation

Larry S. Helmick v. Denis McDonough

United States Court of Appeals for Veterans Claims · May 25, 2021

The process for determining the meaning of statutes and regulations is well established. … from his own funds for purposes of establishing entitlement to accrued benefits"). 69 Deloach v.

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) .

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.

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.

Valles-Prieto v. United States

United States Court of Federal Claims · Apr 27, 2022

On January 29, 2015, a physician at Seymour Johnson Air Force Base evaluated plaintiff regarding whether he was medically qualified to serve in the Air Force Reserve. AR 77–78, 226. … Although the Tucker Act expressly waives the sovereign immunity of the United States against such claims, it “does not create any substantive right enforceable against the United States for money damages.”

Dickson v. United States

159 Ct. Cl. 185 · United States Court of Claims · Nov 7, 1962

Consequently, plaintiff was incapacitated for active service and was qualified for retirement under the above-cited War Department Technical Manual and applicable statutes. … There is no physical evidence which clearly establishes a connection between these subjective complaints of the plaintiff and the wound which the plaintiff received on June 7,1944.

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.

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.

Blossburg Mercantile Co. v. Commissioner

4 B.T.A. 690 · United States Board of Tax Appeals · Aug 2, 1926

On the other hand, the instrument does clearly have the characteristics of a lease. … It recognized an interest in defendant in the qualified use and possession of plaintiff's land.

Meadowlawn Memorial Gardens, Inc. v. United States

634 F.2d 1329 · United States Court of Claims · Aug 13, 1980

That Act provided that a cemetery company could not establish or operate a cemetery unless it established a trust fund for the future care and maintenance of the cemetery. Fla. Stat. § 559.41 . … Also, there are two letters in the record from the Comptroller’s Office to the plaintiff that indicate quite clearly that the state views the plaintiffs additional contributions to the trust fund as a "surplus.”

Ciotoli v. Secretary of the Department of Health & Human Services

18 Cl. Ct. 576 · United States Court of Claims · Nov 9, 1989

V 1987), which establishes a program for payment of compensation for injuries or deaths resulting from the administration of vaccines. … DPT IMMUNIZATION PREVIOUS DAY DIARRHEA Ex. 4 at 1.

Syncsort Inc. v. United States

31 Fed. Cl. 545 · United States Court of Federal Claims · Jun 24, 1994

The moving party bears the burden of establishing the absence of any genuine issue of material fact. … Where, as here, the statutory language, in pertinent part, is unambiguous, a court must interpret the statute consistent with its unambiguous language unless the legislative history demonstrates “a clearly expressed legislative

Herman v. Commissioner

84 T.C. 120 · United States Tax Court · Jan 30, 1985

This Court has considered, on many occasions, whether or not an expense qualified as an ordinary and necessary business expense under section 162. See, e.g., Jordan v. … That characterization having been made, the appropriate characterization of the payment for the certificates at the individual level should follow clearly.

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.

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.

In Re Farmers Insurance Exchange, Claims Representatives' Overtime Pay Litigation, Dave Miller, on Behalf of Himself and the Class Members in Mdl Case No. 1439 v. Farmers Insurance Exchange, and Farmers Group, Inc. Plan Administrator of the Farmers Group, Inc. Profit Sharing Savings Plan Trust Plan Administrator of the Farmers Group, Inc. Employees' Pension Plan, in Re Farmers Insurance Exchange, Claims Representatives' Overtime Pay Litigation, Dave Miller, on Behalf of Himself and the Class Members in Mdl Case No. 1439 v. Farmers Insurance Exchange, and Farmers Group, Inc. Plan Administrator of the Farmers Group, Inc. Profit Sharing Savings Plan Trust Plan Administrator of the Farmers Group, Inc. Employees' Pension Plan, in Re Farmers Insurance Exchange, Claims Representatives' Overtime Pay Litigation, Jesse Corralez, on Behalf of Himself and the Class Members in Mdl Case No. 1439 v. Farmers Insurance Exchange, and Farmers Group, Inc. Plan Administrator of the Farmers Group, Inc. Profit Sharing Savings Plan Trust Plan Administrator of the Farmers Group, Inc. Employees' Pension Plan, in Re Farmers Insurance Exchange, Claims Representatives' Overtime Pay Litigation

481 F.3d 1119 · United States Court of Federal Claims · Oct 26, 2006

[T]he purpose behind the FLSA is to establish a national floor under which wage protections cannot drop, not to establish absolute uniformity in minimum wage and overtime standards nationwide at levels established in the … Neither party has shown that any of those findings were clearly erroneous. See Cleveland v.

Van Buren v. Commissioner

89 T.C. 1101 · United States Tax Court · Dec 7, 1987

The trust therefore qualifies as a “simple” trust during the taxable year at issue. Sec. 651; sec. 1.651(a)-l, Income Tax Regs. … The record establishes that the trust herein was a simple trust during the taxable year at issue.