Case law

Kelley v. Commissioner

22 B.T.A. 421 · United States Board of Tax Appeals · Feb 27, 1931

These valuations were determined by qualified appraisers *423 employed by a trust company which prepared the estate tax return and were accepted by the respondent and included by him in the total value of the gross estate … This is a question of fact and the evidence clearly establishes that the lot was sold by decedent and his wife in June, 1925. Decedent died in December, 1925.

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.

Ross Products, Inc. v. United States

62 Cust. Ct. 688 · United States Customs Court · Jun 17, 1969

KamNitz : Your Honor, I think the witness has been qualified; I believe we should get down to the issue. I think this is irrelevant. Mr. … The instant record clearly shows that the involved merchandise is valued for, and would be valueless without, its light-producing capacity.

Byram v. Commissioner

9 T.C. 1 · United States Tax Court · Jul 7, 1947

The New York Trust Co. is the duly qualified executor of the decedent's estate. A Federal estate tax return was filed with the collector of internal revenue at Hartford, Connecticut. … The test is whether the particular facts establish that the thought of death is the impelling cause of the transfer.

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.

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).

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.

Safeguard Base Operations, LLC v. United States

United States Court of Federal Claims · Nov 5, 2018

Cir. 2007) (“To establish entitlement to a preliminary injunction a movant must establish a reasonable likelihood of success on the merits.” (citing Nat’l Steel Car, Ltd. v. Canadian Pac. … Cir. 2012) (explaining that the Tucker Act expressly waives sovereign immunity for claims against the United States in bid protests).

Safeguard Base Operations, LLC v. United States

United States Court of Federal Claims · Nov 5, 2018

Cir. 2007) (“To establish entitlement to a preliminary injunction a movant must establish a reasonable likelihood of success on the merits.” (citing Nat’l Steel Car, Ltd. v. Canadian Pac. … Cir. 2012) (explaining that the Tucker Act expressly waives sovereign immunity for claims against the United States in bid protests).

Alaska Pulp Corp. v. United States

59 Fed. Cl. 400 · United States Court of Federal Claims · Jan 28, 2004

Additionally, “[i]f a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery.” Id. at 1350 (quoting Locke v. … Plaintiff is due nothing at all, as it has failed to clearly establish a “reasonable probability of damage.” Cal. Fed., 245 F.3d at 1350 .

Faus Group, Inc. v. United States

358 F. Supp. 2d 1244 · United States Court of International Trade · Nov 15, 2004

This rule was described most clearly in Fink v. … In contrast, the more specific provision included “only one article [] capable of qualifying as a circular saw.” Id.

Lentz v. Commissioner

21 B.T.A. 1336 · United States Board of Tax Appeals · Jan 23, 1931

On November 23, 1925, the will was admitted to probate in Montgomery County, Pennsylvania, the executors named therein qualified, and letters testamentary were granted to them. … The petitioners have also established that their taxable income from the estate was otherwise incorrectly computed to their detriment. As shown in the findings, such taxable income of Frances E. B.

Pullins v. Commissioner

136 T.C. 432 · United States Tax Court · May 5, 2011

Accordingly, this factor clearly weighs in favor of granting Ms. Pullins relief. … The record does not clearly reflect whether or when Ms.

Aluminum Extrusions Fair Trade Comm. v. United States

2023 CIT 05 · United States Court of International Trade · Jan 18, 2023

The included literature is clearly labeled: RWW-8000, J.A. at 1,399–1,416, ECF No. 35; RWW-9000, J.A. at 1,418–1,433, ECF No. 35; RWW-9500, J.A. at 1,435–1,454, ECF No. 35; RWW-12000, J.A. at 1,456–1,471, ECF No. 35. … Request for Scope Ruling on Certain Window Wall System Kits Qualifying as a Finished Goods Kit (Jan. 9, 20204) (Second Scope Request) at Exhibit A, J.A. at 80,023–63, ECF No. 34.

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.

KAGUMBAS

Board of Immigration Appeals · Oct 13, 2021

We acknowledge that the special inquiry officer in Matter of Bark “found that respondent had not established a bona fide marriage and that he did not warrant the favorable exercise of discretion,” id. at 238, whereas the … Matter of Koloamatangi, 23 I&N Dec. 548, 549–51 (BIA 2003) (holding that a respondent could not qualify for cancellation of removal based on lawful permanent residence that was fraudulently obtained).

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

Trace Systems Inc. v. United States

United States Court of Federal Claims · Mar 15, 2023

Rather, quite clearly, Plaintiff challenged the result of the corrective action: the August 31, 2022, memorandum cancelling the CTSS IV procurement. … It is this burden Plaintiff has failed to establish.

Torncello v. United States

681 F.2d 756 · United States Court of Claims · Jun 16, 1982

In this instance the appellant has established that the Government ordered no services in connection with pest control. … Clearly, Corliss establishes as basic law and policy that procuring agencies must have the power to settle contracts that have been subjected to great changes in expectations.

Austin v. United States

25 Ct. Cl. 437 · United States Court of Claims · Jun 9, 1890

Austin “ all rights, privileges, and immunities” which could by the exercise of executive pardon, in its broadest sense, pass to a citizen of the United States. … It was intended, and does in express terms, qualify the precedingportions of the act.