Case law

Kaiyuan Group Corp. v. United States

343 F. Supp. 2d 1289 · United States Court of International Trade · May 14, 2004

To uphold Commerce’s NME collapsing methodology, Commerce must have clearly articulated which set of factors formed the basis of its collapsing determination. See Hontex, 248 F. Supp. 2d at 1341 (CIT 2003). … It must then provide the court with a clearly articulated methodology for collapsing companies in NME countries.

Root v. Commissioner

5 B.T.A. 696 · United States Board of Tax Appeals · Nov 30, 1926

Root died on February 26, 1923, and left surviving, as his sole heir, his wife, Susie May Root, who was duly appointed and qualified as executrix of his estate. The value of the property is not in dispute. … The court entertain no doubt on the subject; and are clearly of opinion, that the title to land can be acquired and lost only in the manner prescribed by the law of the place where such land is situate.

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.

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.

The Buckeye Savings and Loan Company v. The United States

312 F.2d 912 · United States Court of Claims · Feb 6, 1963

This seems to be the ordinary everyday meaning of the words used by the statute, and to give them that meaning is a firmly established principal of statutory interpretation. … The Commissioner of Internal Revenue has rejected this method of accounting, presumably on the ground that in his opinion such a method of accounting by a cash basis taxpayer does not clearly reflect income.

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

Gratehouse v. United States

512 F.2d 1104 · United States Court of Claims · Mar 19, 1975

In the instant case, defendant’s offer of a CSC hearing 2 years after a hearing could have been held was far too late to qualify as reconsideration. … It is not necessary to find such violation now for plaintiff to recover, however, if he can establish the truth of his claim of coercion.

Amshey v. United States

26 Cl. Ct. 582 · United States Court of Claims · Jun 30, 1992

The employer clearly has the burden of establishing a claimed exemption. 36 This burden requires the employer to prove each element of a claimed executive or administrative exemption. 37 With the departure in the 1974 amendments … This section included the following: Numerous judicial precedents have firmly established the principles that: (1) FLSA exemptions must be narrowly construed and applied only to employees who are clearly within the terms

Landman v. Commissioner

42 B.T.A. 958 · United States Board of Tax Appeals · Oct 15, 1940

As used in this chapter, the following terms shall have the following meanings, unless the context clearly requires otherwise: *03(a) "School year" means the period of time from July 1 of each year until June 30 of the following … But, as was said in , "Exemptions from taxation do not rest upon implication. * * * Similarly, the statutory immunity of War Risk Insurance from taxation does not *965 include an immunity from excises upon the occasion of

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.

Jackson-Greenly Farm, Inc. v. United States

United States Court of Federal Claims · Aug 30, 2019

L. 84-99 “allows the Corps to repair and/or rehabilitate any qualified flood control project [] whether it is federally constructed or privately owned.” … This six-year limitations period “is a jurisdictional requirement attached by Congress as a condition of the government’s waiver of sovereign immunity and, as such, must be strictly construed.”

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

Acme Process Equipment Co. v. United States

347 F.2d 509 · United States Court of Claims · Jun 11, 1965

What we have is a factual decision by the Board ‘based on its acceptance of the testimony of one apparently qualified expert witness over another. … In addition, the group’s agency for Acme clearly lacked stability.

Agruba Trading Co. v. United States

14 Cust. Ct. 338 · United States Customs Court · Feb 26, 1945

This is clearly indicated by judicial decisions rendered since the passage of the tariff acts of 1922 and 1930, supra, which will be discussed presently. … Spain for such merchandise; that the sale in question was made in the ordinary course of trade without restriction at the price at which such merchandise was offered to anyone else (although this statement is materially qualified

Kukreja v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 14, 2017

Hourly Rates An attorney’s reasonable hourly rate is determined by the “forum rule,” which applies the hourly rate paid to similarly qualified attorneys in the forum in which the relevant court sits (Washington, … Even though the Act clearly allows the recovery of fees by prevailing claimants, special masters still possess the discretion to modify the sum awarded.

Massachusetts ex rel. Department of Public Welfare v. United States

15 Cl. Ct. 73 · United States Court of Claims · Jun 13, 1988

. §§ 1396 -1396s, establishes the Medicaid program. … Clearly, this relationship bears little resemblance to a partnership.

Empire Plow Co. Inc. v. United States

675 F. Supp. 1348 · United States Court of International Trade · Nov 18, 1987

Plaintiff urges the ITC exceeded its authority by including these two domestic producers in the headcount of the rest of the domestic industry considered in establishing which industries constituted the “domestic indus *1351 … It is clearly within the ITC’s discretion to apply the related parties provision in its analysis of the facts of the case.

Moradian v. Commissioner

53 T.C. 207 · United States Tax Court · Nov 12, 1969

Clearly the benefits of the investment credit have been granted to an individual who purchases an entire preexisting business. … It has long been established that such a grant of discretion furnishes powerful support for regulations and that they should not be declared invalid unless clearly contrary to the legislative mandate. Commissioner v.

Central Commercial Co. v. Commissioner

40 T.C. 901 · United States Tax Court · Sep 3, 1963

Since the requirements, as to both chemical and physical characteristics, which a deposit must meet to qualify for use as roofing granules are more rigid than those which a deposit must meet to qualify for use as riprap, … A few commercially important nonmetallics are clearly not included in the present classification. * * * The classes of nonmetallics in the present 15-, 10-, and 5-percent gross income categories were modified somewhat to