Case law

Sokol v. United States

120 Fed. Cl. 144 · United States Court of Federal Claims · Feb 23, 2015

He further argues that he qualified for, but was denied, disability retirement under 10 U.S.C. § 1201 (2012) with a minimum rating of fifty percent. … The Tucker Act confers jurisdiction on this court and waives sovereign immunity, see Greenlee Cnty., Ariz. v. United States, 487 F.3d 871, 875 (Fed.

Petersen v. Commissioner

35 T.C. 962 · United States Tax Court · Mar 22, 1961

Petersen duly qualified as executor of her estate in the Superior Court of the State of California in and for the County of Santa Cruz on September 11, 1953, and at all times thereafter material has been its duly qualified … But in the numerous California decisions applying the rule promulgated in the Tomaier case, the actions upon which the courts have rested have been both repugnant to the joint tenancy theory and clearly supporting the transformation

Coca-Cola Bottling Co. v. Commissioner

22 B.T.A. 686 · United States Board of Tax Appeals · Mar 11, 1931

The volume of stock sold is not large enough to indicate, clearly, any market value. However, such sales should not be wholly ignored. … Those witnesses thoroughly qualified as expert, experienced Coca-Cola dealers.

Stewart Trust v. Commissioner

63 T.C. 682 · United States Tax Court · Mar 19, 1975

In 1964, First National became interested in expanding its mortgage loan department and establishing investor relationships. As trustee of the John T. … We therefore hold that they qualify as “property” under section 337.

Hypotheek Land Co. v. Commissioner

16 T.C. 1268 · United States Tax Court · Jun 8, 1951

In 1950 Northwestern and De Tweede acquired all but the qualifying shares of petitioner's stock which had been held for them by their prewar employees and who were petitioner's incorporators. … These arguments, in our judgment, fail to establish *185 any consideration for the increase. Past consideration is no consideration.

Manke Lumber Co. v. United States

44 Fed. Cl. 219 · United States Court of Federal Claims · Jun 30, 1999

If plaintiff had prevailed in district court it would have paid the statutorily established buy-out charge for up to 55% of the qualifying timber. See 16 U.S.C. § 618 . … They also were clearly not directed against this contract, nor had they any relationship with it.” 41 Fed.Cl. at 419 .

AT & T Corp. v. United States

76 Fed. Cl. 297 · United States Court of Federal Claims · Apr 26, 2007

TR 78 (emphasis added). * # ❖ If you look at the definitions of segment closing and of segment in the 1995 amendments as I mentioned earlier, segment is clearly an operating unit. … The adjustment amount shall be reduced for any excise tax imposed upon assets withdrawn from the funding agency of a qualified pension plan.

Ulysse v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 13, 2022

In attempting to establish entitlement to a Vaccine Program award of compensation for a Non-Table claim, a petitioner must satisfy all three of the elements established by the Federal Circuit in Althen v. … Lightfoot did not specifically offer testimony or written opinion establishing how or why this period of time might be too long or too short for the proposed aberrant immune reaction.

Meyers v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 29, 2025

The incidence rate of dermatomyositis has not yet been clearly established (Ex. 18, p. 5; Tr. 21); however, Dr. Gupta opines that this rare disease affects around 10 per 1,000,000 individuals (Ex. 18, p. 5; Tr. 21, 25). … Gershwin advocates for the use of murine models, he acknowledged during the hearing that “it’s often a leap of faith between the murine immune system and the human immune system, particularly in autoimmunity.”

Genshaft v. Commissioner

64 T.C. 282 · United States Tax Court · May 27, 1975

These were not the independent purchase of new policies but were clearly dependent upon the old policies. Each new policy contained substantially the same provisions as the old. … Their arguments were directed toward complete immunity from taxation. We need not, and do not, consider the validity of Rev. Rul. 64-328. Decisions will be entered under Rule 155.

Johnson v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 23, 2025

Bobenhouse three years after the Twinrix vaccination and after petitioner had seen other very highly qualified neurologists. Resp. Ex. B at 2-4. … As discussed above, petitioner 46 also established that the hepatitis A and B vaccine can trigger an immune response that can give rise to small fiber neuropathy through molecular

Fife v. Bright

146 F.2d 293 · Court of Customs and Patent Appeals · Dec 11, 1944

So, the controversy before us is solely between Fife and Gray, Fife, as the junior party having the burden of establishing priority by a preponderance of the evidence. … Also, if at any stage in its prosecution prior to the filing date of Gray (Gray being limited to his filing date), Fife’s 1936 application became qualified as a complete disclosure of the count, that application constitutes

American Greiner Electronic, Inc. v. United States

62 Cust. Ct. 905 · United States Customs Court · Apr 8, 1969

The firm is clearly a “selected purchaser” within the meaning of section 402(f) (1) (B) of the Tariff Act of 1930, as amended, supra. … This differential was expressed in plaintiff’s exhibit 10, the affidavit of Ernst Mueller, a duly qualified accountant familiar with the financial records of Swiss Greiner.

Nolte v. United States

177 Ct. Cl. 1069 · United States Court of Claims · Dec 16, 1966

Clearly the statute speaks to the ratings in effect at the time of the *1074 final examination, rather than when the disability is first diagnosed. … Bureau of Medicine and Surgery, dated March 21, 1962, and was ad *1082 vised by the Board for Correction of Naval Becords that a preliminary examination of his Naval record and a review of the material he submitted failed to establish

VASQUEZ-MUNIZ

23 I. & N. Dec. 207 · Board of Immigration Appeals · Jul 1, 2002

conclusion, the Ninth Circuit observed, would “undermine the language of the aggravated felony statute and the evident intent of Congress” and would “essentially eliminate the possibility of any analogous state conviction qualifying … in our original decision in Matter of Vasquez-Muniz, supra, we rejected the Service’s argument that section 101(a)(43) of the Act would be rendered meaningless unless we accepted that every one of its provisions could be established

Mattson v. United States

United States Court of Federal Claims · Apr 15, 2021

Plaintiffs Have Not Established Jurisdiction As an initial matter, plaintiffs have not established that the Court possesses subject-matter jurisdiction to consider their tax refund claim, because plaintiffs have not … C.I.R., 270 F.3d 1297, 1300 (10th Cir. 2001) (“The Code clearly states that, in order to be valid, a tax return must be signed.”).

Plasticoid Manufacturing Inc. v. United States

28 F. Supp. 3d 1352 · United States Court of International Trade · Nov 24, 2014

However, the language establishing the respective scopes of the antidumping and countervailing duty orders are identical. Accordingly, all provisions discussed in this section appear in both Orders. … And, as Plasticoid emphasizes, Plasticoid’s claim is that the straight edges qualify for a different exclusion – i.e., the finished merchandise exclusion.

Hooker v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 18, 2017

The fee applicant (whether a plaintiff or a defendant) must, of course, submit appropriate documentation to meet “the burden of establishing entitlement to an award.” … First, while different forms of mercury clearly can be quite harmful to humans at substantial doses (depending on the type of mercury), there is extensive scientific evidence showing clearly that the type of mercury contained

Geiger & Peters, Inc. v. Commissioner

27 T.C. 911 · United States Tax Court · Mar 12, 1957

Accordingly, to sustain its position herein, petitioner need only establish that one or more of the conditions are not present. … Among the factors which are to be considered, but not necessarily with equal importance, are the type and extent of services rendered by the employee; the scarcity of qualified employees for the particular position; the volume

Solano v. United States

United States Court of Federal Claims · Feb 28, 2023

The Complaint clearly alleges that these Counts arise solely under the FLSA. E.g., ECF No. 1 at ¶¶ 22-23, 30-35. … “It is well established that statutes of limitations for causes of action against the United States, being conditions on the waiver of sovereign immunity, are jurisdictional in nature.” Martinez v.