Case law

Duane Omar Burnett v. United States

United States Court of Federal Claims · Oct 9, 2018

This language clearly provides valuable consideration under Missouri law. See Bayless, 684 S.W.2d at 513; Brown, 152 S.W.2d at 653. … Bayless, 684 S.W.2d at 513 (holding that language stating “to have and to hold the same together with all singular rights, immunities, privileges and appurtenances to the same” conveys a fee simple interest).

Fegan v. Commissioner

71 T.C. 791 · United States Tax Court · Feb 14, 1979

claimed by petitioner with respect to furnishings and equipment which were in the motel with the following explanation: It is determined that property on which you claimed investment credit for 1971,1972 and 1973 does not qualify … The record clearly discloses what he did.

Jet Forwarding, Inc. v. The United States

437 F.2d 987 · United States Court of Claims · Feb 19, 1971

Plaintiff in subject case was not required to share with other qualified carriers the available shipments at the origin installations. … Prior to any dispute being raised concerning the failure of defendant to offer a minimum of 12,000 pounds of household goods at a time, the parties by their conduct and statements clearly showed that they were in agreement

G4s Secure Integration LLC v. United States

United States Court of Federal Claims · Apr 8, 2022

We hold only that under the particular facts of this case, the Claims Court did not clearly err in finding that Tinton Falls had a substantial chance of winning a reopened bid … The plaintiffs assert that denial of the requested injunction would benefit CGS-ORSA, which was not qualified for the award it won.

HDM Corp. v. United States

69 Fed. Cl. 243 · United States Court of Federal Claims · Nov 30, 2005

Therefore, if plaintiff had established that the crossover consolidation should have been competed, plaintiff would have established that it was irreparably harmed in being denied the opportunity to compete for the work. … This would clearly result in a serious detriment to Medicare beneficiaries who wished to participate in Part D prescription drug coverage.

Supreme Foodservice Gmbh v. United States

112 Fed. Cl. 402 · United States Court of Federal Claims · Sep 18, 2013

Supreme clearly understood that these relatively smaller dollar contracts could have relevance for Subfactor B (Past Performance). … Supreme argues that the Agency had to give Anham the same rating for both Subfactors, and that its failure to do so was clearly erroneous. MR.

Prokopeas v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 18, 2017

At 9 months of age, [C.A.P.] appeared to have a reaction to his immunization shots. … This case clearly fits such a fact pattern, as explained above.

Williams v. Secretary of Health and Human Services

United States Court of Federal Claims · May 2, 2025

Mar. 18, 2020) (dismissing intussusception claim at the petitioner’s request and noting that “the Court has repeatedly held that intussusception treated with a barium enema does not qualify as surgical intervention” and thus … In October 1999, the CDC’s Advisory Committee on Immunization Practices (ACIP), after a review of scientific data from several sources, concluded that intussusception occurs with significantly increased frequency

Estate of Powell v. Comm'r

113 T.C.M. 4055 · United States Tax Court · May 18, 2017

for the bona fide sale exception, the Court of Appeals for the Ninth Circuit warned that an estate cannot qualify for the exception merely by establishing the proportionality of an exchange (that is, that each partner … The decedent clearly “made a transfer” of the $10 million in cash and securities. And she clearly retained the proverbial “string” that pulls these assets back into her estate. But the Court concludes, see op.

Simon S. Kahn v. Harvey F. Phipard, Jr.

397 F.2d 995 · Court of Customs and Patent Appeals · Jun 27, 1968

Kahn’s position on this point, although not clearly stated in his brief for Final Hearing, is that none of the three applications supports the count, and that it is therefore unpatentable to both parties. … Since it is established that the matter of whether neither application in an interference supports the counts is a question of patentability not ancillary to priority, Ray v.

Stiles v. Commissioner

69 T.C. 558 · United States Tax Court · Jan 10, 1978

The trust was established by PRI and Retailers as settlors, and petitioner selected Malden Trust Co. as trustee for the account. … Petitioners have failed to prove that the installment method does not clearly reflect their income.

Zhang v. United States

89 Fed. Cl. 263 · United States Court of Federal Claims · Sep 22, 2009

Section 604 allows the United States to levy excise taxes in pari materia with Guam and establishes a qualified reciprocity on the part of the Government of the NMI. See id. § 604. … “[W]here two statutes are capable of co-existence, it is the duty of the courts, absent a clearly expressed congressional intention to the contrary, to regard each as effective.”

Nichols v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 26, 2018

Given that the Nicholses filed this case in 2008 and the case now includes 12 expert reports, the litigation process clearly has been neither a quick nor easy experience for the Nicholses. … Kelso, Allergic Reactions After Immunization, 110 Annals Allergy Asthma Immunology 397 (2013)) at 398. With this time frame established, Dr.

Hambrose Leasing 1984-5 Ltd. Partnership v. Commissioner

99 T.C. 298 · United States Tax Court · Sep 1, 1992

Sec. 6226(f), which establishes our authority to review final partnership administrative adjustments, provides: SEC. 6226(f). … Line B of the Schedule K-l reports a partner’s share of partnership liabilities and characterizes such liabilities as “nonrecourse”, “qualified nonrecourse financing”, or “other”. Cf. Sealy Power, Ltd. v.

F. W. Woolworth Co. v. United States

4 Cust. Ct. 859 · United States Customs Court · Jun 3, 1940

However, the witness presented for this purpose was not considered sufficiently qualified. … Taking this record as a whole, the following facts clearly appear.

Weeks Dredging & Contracting, Inc. v. United States

34 Cont. Cas. Fed. 75,356 · United States Court of Claims · Aug 28, 1987

However, we observe that plaintiff clearly implies something more. … Rather, creditable evidence in the record establish *239 es that this failure is due to Mr.

Akinro v. United States

91 Fed. Cl. 650 · United States Court of Federal Claims · Feb 17, 2010

The United States Supreme Court has found that “a court may dismiss a claim as factually frivolous if the facts alleged are ‘clearly baseless’ ... a category encompassing allegations that are ‘fanciful’... … Maher , the plaintiff filed a motion to reopen the case because of 'newly discovered evidence’ that purported to established “violations of the Ninth and Fourteenth Amendments, Title VII of the Civil Rights Act of 1964, and

Carpenter v. West

11 Vet. App. 140 · United States Court of Appeals for Veterans Claims · Mar 24, 1998

Analysis When a qualifying veteran dies from a service-connected disability, the veteran’s surviving spouse is eligible for DIC. See 38 U.S.C. § 1310 ; 38 C.F.R. § 3.5 (a) (1997). … Where evidence establishes [CUE], the prior decision will be reversed or amended.

Cruz v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 18, 2018

Before the vaccinations, he was able to establish eye contact. Tr. 60-61. … However, a pillow is not mentioned in any other records or clearly shown in the police reenactment photos.

Westvaco Corp. v. United States

639 F.2d 700 · United States Court of Claims · Dec 3, 1980

Section 165(b) establishes “the basis for determining the amount of the deduction for any loss.” … The effect of *455 crediting the account upon sale is to match the depletion deduction with the receipt and clearly to reflect income.