Case law

Frost Railway Supply Co. v. United States

25 Cust. Ct. 170 · United States Customs Court · Nov 6, 1950

At the trial, three well-qualified witnesses were called, all of whom testified on behalf of the plaintiff. From their testimony the following facts were established. … Endsley, a consulting engineer of long experience and highly qualified, was the third witness appearing on behalf of plaintiff.

Wright v. United States

19 Cl. Ct. 779 · United States Court of Claims · Mar 21, 1990

Discussion In this action, the plaintiff seeks several forms of relief that are clearly outside this Court’s jurisdiction. … In accordance with this grant of authority, the 238th FFF commanders established demotion policy for the unit: Demotion of Airmen will be made for the following reasons: a. Failure to attend Unit Training Assemblies. b.

Ashley Furniture Indus., Inc. v. United States

2012 CIT 14 · United States Court of International Trade · Jan 31, 2012

Determining that Ashley did not qualify for CDSOA benefits, ITC declined to designate Ashley an ADP with respect to this order for Fiscal Years 2007 through 2010. … We conclude, however, that Ashley does not qualify for permanent equitable relief.

Taft v. Comm'r

113 T.C.M. 1312 · United States Tax Court · Apr 18, 2017

Culpable Spouse’s Evasiveness or Deceit Petitioner was clearly the victim of Mr. Taft’s deceit. Mr. … Under these circumstances, we find that it would clearly be inequitable to hold petitioner liable for the deficiency.

Estate of Glass v. Commissioner

55 T.C. 543 · United States Tax Court · Dec 21, 1970

Graham, and Lois Graham each held one qualifying share. During that same period of time Glass had control of the qualifying shares of stock of Fidelity that he did not own directly. … Thus the respondent clearly exhausted his remedies against Fidelity.

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.

United States ex rel. Attorney General v. Union Stockyard & Transit Co. of Chicago

192 F. 330 · Commerce Court · Nov 14, 1911

located in that vicinity, and from such stockyards and industrial establishments to outside points. … S.] 167), that “it is probable that the clause ‘under a common control,’ etc., qualified carriers ‘partly by railroad and partly by water’ only, and had no application to such carriers ‘wholly by railroad’ ”— it is clear

LOVERIDGE v. United States

United States Court of Federal Claims · Nov 26, 2024

We said, Mother Nature clearly doesn’t like it up there. We’ll take the funds and do things on the industrial park instead.”)). … We said, Mother Nature clearly doesn’t like it up there. We’ll take the funds and do things on the industrial park instead.”)).

Faup v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 7, 2020

To establish entitlement to compensation under the Program, a petitioner is required to establish each of the three prongs of Althen by a preponderance of the evidence. See id. (internal citations omitted). … Experts Petitioner and Respondent both provided two experts, one each qualified to testify in the areas of rheumatology and immunology. Dr. Sundel, for Petitioner, and Dr.

Williams v. Secretary of Health and Human Services

United States Court of Federal Claims · May 10, 2022

Thomas Wynn contended that “inflammatory mediators clearly play a role in both the initiation and progression of some forms of pulmonary fibrosis.” Id. at 3. Dr. … Gershwin was qualified as an expert in immunology, and he provided a brief overview of the immune system and “two major types of immunity.” Tr. 103:25, 104:1–2. The innate system, Dr.

Overseas Thread Industries, Ltd. v. United States

48 Fed. Cl. 221 · United States Court of Federal Claims · Nov 9, 2000

The time for filing in § 6012 is established by I.R.C. § 6072. … OTI clearly was a taxable foreign entity, unlike MNOPF.

RAILWAY LABOR EXECUTIVES' v. Consolidated Rail Corp.

666 F. Supp. 1573 · Special Court under the Regional Rail Reorganization Act · Aug 4, 1987

employees subject to collective bargaining agreements ("Agreement Employees") the preservation of the greatest number of jobs, a return to industry wage levels, compensation for their period of below-industry wages, and the establishment … The acceleration of the allocation and distribution of Conrail common stock held by Conrail's tax-qualified Employee Stock Ownership Plan; 4.

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.

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.

Night Vision Corp. v. United States

68 Fed. Cl. 368 · United States Court of Federal Claims · Oct 24, 2005

Nevertheless, this same provision requires that a contractor clearly mark data with a prescribed legend that the contractor wishes to protect from disclosure. Id. § 252.227-7018(f). … To establish the existence of an oral, implied-in-fact contract, a plaintiff has the burden of proffering evidence establishing four criteria, the very same criteria needed to demonstrate an express contract: (1) mutuality

Schmidt v. Commissioner

55 T.C. 335 · United States Tax Court · Nov 24, 1970

That such is its meaning is further demonstrated by the use of the qualifying phrase “in exchange for.” … Winthrop, supra, relied upon by petitioner is clearly distinguishable.

Kooy v. United States

145 Ct. Cl. 31 · United States Court of Claims · Feb 11, 1959

The evidence in this case, as stated in the findings of the Special Grievance Committee, establishes derelictions of duty on the part of both persons concerned. … Clearly the Civil Service Commission was clothed with authority to investigate and act in circumstances similar to the ones alleged.

Legality of Department of Defense Hiring Practices in Foreign-Area Installations

Department of Justice Office of Legal Counsel · Jun 23, 1978

A lso, certain surviving spouses and mothers of individuals who lost their lives in m ilitary service to this country qualify for the 10-point preference. … Thus, neither the language nor the legislative history of the section reveals a congressional intent to establish hiring preferences among U.S. citizens.

Platt v. Comm'r

95 T.C.M. 1084 · United States Tax Court · Jan 31, 2008

That stipulation is clearly contrary to the facts that we have found are established by the record, and we shall disre- gard it. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989). … pension plan are to a qualified pension plan within the meaning of sec. 401(a). 18 Sec. 414(d) defines the term “governmental plan” as “a plan established and maintained for its employees by the Govern- ment of

Former Employees of Marathon Ashland Pipeline, LLC v. Chao

277 F. Supp. 2d 1298 · United States Court of International Trade · Jun 11, 2003

Even those workers clearly fitting under the rubric of oil production do not manufacture, create or transform. … The Court upheld the Secretary’s reasoning: The repair and maintenance of a ship is clearly a service to an existing commodity.