Case law

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.

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.

Teledyne, Inc. v. United States

50 Fed. Cl. 155 · United States Court of Federal Claims · Aug 9, 2001

The adjustment amount shall be reduced for any excise tax imposed upon assets withdrawn from the funding agency of a qualified pension plan. … That mechanism clearly applies here. 3.

Robert H. Johnson v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · Mar 26, 2025

Johnson qualified for a presumption of herbicide exposure based on his service in Thailand. R. at 239-41. … Therefore, the PACT Act clearly is a liberalizing law as to the expanded presumptions regarding herbicide exposure.

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.

Estate of Israel v. Commissioner

108 T.C. 208 · United States Tax Court · Apr 1, 1997

Holly typically, in the following year, closed the gain legs of the straddle transactions by offset in order to qualify the gain as capital gain. … This is illustrated clearly in appendix A-l hereto under the caption “Straddles Opened and Closed— 1980”.

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

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

Loiler v. Commissioner

53 T.C.M. 785 · United States Tax Court · May 5, 1987

The Believers in Fellowship was established in the 1960's. Although there are elders of the group, there is no paid pastor of the group. … Loiler's self-serving statement is clearly insufficient to support his position and to overcome the presumptive correctness of respondent's determination.

Washington Red Raspberry Commission v. United States

657 F. Supp. 537 · United States Court of International Trade · Mar 17, 1987

unmistakably conveys discretion to the administering authority with respect to whether related party transactions should be disregarded”, 4 but the ITA representation quoted above that it “cannot” use transaction price is clearly … United States, 801 F.2d 1308, 1312 (Fed.Cir.1986), wherein the Court of Appeals stated: Since section 1516(a)(2)(A) specifies the terms and conditions upon which the United States has waived its sovereign immunity in consenting

Caddell Construction Co. v. United States

78 Fed. Cl. 406 · United States Court of Federal Claims · Sep 7, 2007

Clearly, however, the plans were workable (and therefore not defective) as they were, albeit the fact that there were certain errors or inconsistencies. … Although the court qualified Mr. Ferrell as an expert at trial, this fact certainly effects the weight the court will give his testimony. . Tr. at 287. . PX11 at 01001-34. .

Grooms v. United States

113 Fed. Cl. 651 · United States Court of Federal Claims · Jan 7, 2013

Clearly, plaintiffs do not fall under either of these two categories because they were neither on active duty nor participating in full-time training; the plaintiffs had all been placed on the disabled list and had been removed … Lamey failed to establish that it was “medically necessary” for him “to avoid strenuous recreational and occupational activities.” ii.

Heartland By-Products, Inc. v. United States

74 F. Supp. 2d 1324 · United States Court of International Trade · Oct 19, 1999

Plaintiff has provided sufficient documentation to clearly and convincingly establish jurisdiction under §1581(h). … Customs clearly stated its position: “that the processing in this case is not legitimate tariff engineering.

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.”

L.A. Ruiz Associates, Inc. v. United States

94 Fed. Cl. 768 · United States Court of Federal Claims · Sep 23, 2010

In determining whether a contractor’s written demand constitutes a claim within the parameters set forth in section 605(a) of the CDA, the Court must determine: [wjhether the letter clearly and unequivocally: (1) asserted … Second, Plaintiffs letter to the USPS neither made a specific claim against the USPS, nor established any entitlement to relief.

Herman JCG Co. JV¹

Armed Services Board of Contract Appeals · May 9, 2024

The Value Engineering clause “clearly sets forth specific requirements which a proposal must meet in order to qualify as a VECP.” Schnider’s of OKC, ASBCA No. 54327, 04-2 BCA ¶ 32,776 at 162,075. … Cir. 1984), the Court of Appeals for the Federal Circuit established what is required to put the government on notice that it is evaluating a VECP: [T]he contractor must initiate the proposal, develop the

Dev Technology Group Inc. v. United States

United States Court of Federal Claims · Dec 3, 2025

The agency envisions Alliant 3 as a continuation of Alliant 2, allowing for, inter alia, “[i]mmediate access to a highly qualified contractor pool” and “[f]lexibility to award all contract types and hybrid contract types … Still, even at this stage of the litigation, “the plaintiff must ‘clearly . . . allege facts demonstrating’ each element [of standing].”

Olin Corporation

Trademark Trial and Appeal Board · Sep 22, 2017

Section 2(f) permits registration of marks that, despite not qualifying for registration in light of Section 2(e), have nevertheless “become distinctive of the applicant’s goods in commerce … ‘Has become distinctive’ clearly denotes a status already established in the past.

Clawson v. Commissioner

72 T.C.M. 814 · United States Tax Court · Sep 30, 1996

We think this is nothing more than an attempt by the parties to the divorce to change by their private contract (albeit sanctified by a State court QDRO) the impact of Federal income tax in a situation which is clearly … Seaborn, 282 U.S. 101 (1930), but the Internal Revenue Code will determine how those property rights, once established, shall be taxed. Morgan v. Commissioner, 309 U.S. 78 (1940).