Case law

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.

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.

Estate of Lamberth v. Commissioner

31 T.C. 302 · United States Tax Court · Oct 31, 1958

Immediate possession of said real estate and if necessary to resort to legal action therefor, as if formal attorment [sic] had been established if required; and, 2. … For the same reasons Ives Dairy, Inc., supra, is clearly distinguishable.

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

23 Cl. Ct. 337 · United States Court of Claims · May 30, 1991

Sperry & Hutchinson Co.] 511 F.2d [225] at 229 [(9th Cir.1975)]); (3) the court’s findings are clearly erroneous (Deitchman [v. E.R. … This is a very interesting phenomenon and would allow the patient to have qualified as a vaccine injury. That the patient became diabetic is un-controvertible.

Arundel Corp. v. United States

515 F.2d 1116 · United States Court of Claims · May 14, 1975

examinations of the banks of the excavated area and subsequent interpolation of the data which they believed comprised the banks. 14 Faced with this situation, the Board had to resolve and/or reconcile the conflicting reports of qualified … The boring logs of the Government and the plaintiff clearly showed the discontinuous nature of the subsurface strata which was subject to material variations within relatively short distances. Cf.

Flores v. United States

United States Court of Federal Claims · Apr 3, 2023

The Tucker Act serves as a waiver of sovereign immunity for “certain claims for monetary relief against the United States,” but it does not create a right to relief itself. Estes Express Lines v. … As discussed above, Plaintiff’s Complaint contains vague legal claims clearly outside of this Court’s jurisdiction that are based solely on factual allegations so outlandish as to be unbelievable.

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.

Otto v. Commissioner

37 B.T.A. 479 · United States Board of Tax Appeals · Mar 17, 1938

Clearly the petitioner has not established that Murphy & Co. had on hand any Chase stock on that date. The evidence on this is that Murphy & Co. had no position in the stock on December 30. … Many taxpayers are not qualified to decide that question, even *1038 with full knowledge of the facts. *485 Although in the present case the decision is in the Commissioner's favor, the principle established will apply equally

N.V.Organon

Trademark Trial and Appeal Board · Jun 14, 2006

If a product’s functional features could be used as trademarks, however, a monopoly over such features could be obtained without regard to whether they qualify as patents and … In sum, the evidence clearly shows that the medicinal ingredients in pharmaceuticals generally have a disagreeable taste that may be masked so that patients will be more likely to take the medicine.

O-D

21 I. & N. Dec. 1079 · Board of Immigration Appeals · Jul 1, 1998

Asylum and Withholding of Deportation Law Generally In adjudicating asylum applications, we take into account our affirmative “obligations under international law to extend refuge to those who qualify for such relief.” … Rios, 856 F.2d 493, 495 (2d Cir. 1988) (recognizing that a “trial court’s credibility determinations are not completely immune from appeal”)); Matter of B-, 7 I&N Dec. 1, 32 (BIA 1955; A.G. 1956); see also Anderson v.

Estate of Dinell v. Commissioner

58 T.C. 73 · United States Tax Court · Apr 17, 1972

under said Trust Agreement dated March 30, 1959 of which First National City Bank is the duly qualified and acting Trustee; and The undersigned, JUDITH C. … Wells, 283 U.S. 102 , and section 20.2035-1 (c) of the Estate Tax Regulations. 2 He contends that the record here clearly demonstrates that the transfer was a part of decedent’s overall testamentary scheme and therefore was

Lincoln Services, Ltd. v. United States

678 F.2d 157 · United States Court of Claims · Apr 21, 1982

A NAVFAC division should "appoint its best qualified personnel to the Team and Board, regardless of where they are normally employed in the organization.” … NAVFAC-ATL clearly violated the criteria established in the manual relative to point awards in a technical evaluation.

Diaz v. United States

127 Fed. Cl. 664 · United States Court of Federal Claims · Jul 27, 2016

, plaintiff alleges that "the Contracting Officer's review was not rational, was in error or did not exercise her discretion for not reviewing the Proposal's primary Fragmentation Barrier systems experimentation and is clearly … tz  The court also notes for plaintiff's benefit that, although certainly government officials are not immune from making mistakes, there is a strong presumption of the regularity accompanying government proceedings

Dittler Bros., Inc. v. Commissioner

72 T.C. 896 · United States Tax Court · Aug 27, 1979

This transfer left SSNV with $10,000 cash and 100 percent of the stock of OLINV, thereby qualifying as an investment holding company under Netherlands Antilles law. … It states that its expatriating transfer of property qualifies for nonrecognition treatment, as so stated at section 2.02 of Rev.

Smith-Dodd Businessman's Asso. v. Commissioner

65 T.C. 620 · United States Tax Court · Dec 22, 1975

Petitioner's once-a-week activities clearly meet the regularly-carried-on test contained in section 1.513-1(c)(2)(i), Income Tax Regs. … Clearly, petitioner's bingo operators were not volunteers. Nor were the payments they *21 received in any way correlated with their expenses.

Dawson-Alamo1 JV, LLC

Armed Services Board of Contract Appeals · May 30, 2019

[The Civilian Engineering Center] feels that your letter does not state the facts clearly." (App. supp. R4, tab 145) 5. … As performance of the SOW was the entire point of D035, the scope of the SOW qualifies as a basic assumption underlying the contract (SOF ,i 2).

Brittingham v. Commissioner

13 B.T.A. 375 · United States Board of Tax Appeals · Sep 13, 1928

marriage therein, subject to the provisions of this law in so far as it concerns the goods they may possess in the Republic and with respect to the effects which their matrimonial state may give rise therein. (8) That two qualified … But the Zemurray case, in its facts, is clearly distinguishable from the cases now before us. The Robbins case was decided January 4, 1926.

Richard v. Commissioner

55 T.C.M. 864 · United States Tax Court · May 16, 1988

Section 911(d)(1) defines a qualified individual as: an individual whose tax home is in a foreign country and who is -- (A) a citizen of the United States and establishes to the satisfaction of the Secretary that he has been … While an exact definition of "abode" depends upon the context in which the word is used, it clearly does not mean one's principal place of business.

Evanston-North Shore Board of Realtors v. United States

320 F.2d 375 · United States Court of Claims · Jul 12, 1963

The bulk of the plaintiff’s various activities is conducted under the auspices and direction of the several standing committees established under its By-Laws. … Clearly the most important committee of the plaintiff was its Brokerage Committee.

Belker-Frechette v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 6, 2025

Respondent disputes Petitioner has established pain onset timing consistent with the requirements of a Table SIRVA. … Id. at 9 (list of immunizations), 9-13 (testing), 17-18 (PCP’s assessment and instructions).