Case law

Tracy v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 15, 2022

McGeady qualified those statements and testified that “specific infections . . . have not been identified as associated with [TM].” Tr. 172:1-9. … To establish entitlement to compensation under the Program, a petitioner is required to establish each of the three prongs of A/then by a preponderance of the evidence. /d.

Y-B

21 I. & N. Dec. 1136 · Board of Immigration Appeals · Jul 1, 1998

The Immigration Judge’s reservations in this regard clearly arose from uncertainty whether the facts, as related by the respondent regarding his own past history, were true. … Clearly, a medical diagnosis or autopsy report is not likely to be forthcom- ing under such circumstances.

Walter G. Long v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Dec 30, 2020

But Yancy's step-2 discussion and citations clearly contemplate economic effects, not "functional effects" like the dizziness or ear pain mentioned in Doucette. … Although determining what symptoms or functional effects a veteran displays is a factual determination within the Board's purview, see King, 29 Vet.App. at 181 n.6 (refusing to decide "whether determining what qualifies as

Evelyn M. Todd v. Robert A. McDonald

27 Vet. App. 79 · United States Court of Appeals for Veterans Claims · Sep 3, 2014

Todd of the increased benefits and also that he may qualify for VA vocational rehabilitation employment services. … Board determinations as to whether the Secretary has fulfilled the duty to assist are findings of fact subject to the "clearly erroneous" standard of review. 38 U.S.C. § 7261(a)(4); Nolen v.

A. W. Fenton Co. v. United States

74 Cust. Ct. 100 · United States Customs Court · Apr 21, 1975

Ct. 122, C.D. 2448 (1964), the court reviewed the then new definition contained in said paragraph 1313, supra, and made the following observation: Although plaintiffs endeavored to establish that the mono-filament used in … the gill netting involved herein was not susceptible to textile manufacturing, Judge Donlon, the trial judge, properly held that the witness had not been qualified with respect to textile manufactures.

Estate of Littick v. Commissioner

31 T.C. 181 · United States Tax Court · Oct 24, 1958

Whereas, The Zanesville Publishing Company was founded and established by W. O. … Had either brother predeceased him we think the agreement to purchase the stock at the $200,000 figure would clearly have been en-forcible.

Kewanee Oil Co. v. Commissioner

62 T.C. 728 · United States Tax Court · Aug 29, 1974

SI— $1,788,355.04 1965 _ 1,408.51 1966 _ As a result of concessions by the parties, the only remaining issue for decision is whether Canadian Kewanee Ltd., one of the corporate petitioners herein, qualified as a Western Hemisphere … -percentage-point reduction in the tax rate. 12 Although the statutory history of the Western Hemisphere trade corporation provisions is perhaps less exhaustive than might be desired, we think it nonetheless discloses a clearly

Bilzerian v. United States

41 Fed. Cl. 134 · United States Court of Federal Claims · Jun 12, 1998

Bilzerian claims that this payment qualified as an “ordinary and necessary business expense” and was thus deductible under 26 U.S.C. § 162 (a). … If the issue before this court was whether the payment was made in furtherance of the conspiracy, as defendant contends, it was clearly litigated in the criminal trial.

Wetherill v. Commissioner

4 T.C. 678 · United States Tax Court · Jan 31, 1945

Cornett was appointed and is the duly qualified administrator of the estate of the decedent. … The Merchants National Bank case, supra , is clearly distinguishable on its facts.

Dixon v. Comm'r

91 T.C.M. 1138 · United States Tax Court · May 10, 2006

Limited Availability of Qualified Attorneys The Supreme Court has narrowly interpreted the “limited availability of qualified attorneys” factor in the context of the EAJA. See Pierce v. … - 38 - limited availability of qualified attorneys.

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

Pennzoil-quaker State Co. & Subsidiaries v. United States

62 Fed. Cl. 689 · United States Court of Federal Claims · Oct 28, 2004

says: “There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred ... in carrying on any trade or business .... ” Under this statute, Plaintiffs payments to the Lazy Oil plaintiffs would qualify … As Plaintiff notes, the legislative history of § 1341 clearly indicates that Congress did not intend for the inventory exception to apply in cases such as the one at bar. Pl.’s Mot. at 12-13.

Pittman v. United States

United States Court of Federal Claims · Dec 5, 2017

[plaintiff] bears the burden of establishing subject matter jurisdiction by a preponderance of the evidence.”). … The party invoking jurisdiction, bears the burden of establishing constitutional standing.

Drucker v. Commissioner

79 T.C. 605 · United States Tax Court · Sep 30, 1982

At that retail establishment, supplies are delivered, bills are received, employees work and are supervised, and customers are served. There, all products are packaged and sold, and all gross receipts received. … Commissioner, 78 T.C. 428, 433 (1982)), any home office that qualifies under the focal point test of the majority (with its emphasis on the point of business exchange) generally will already have qualified due to client or

Drexel Heritage Furnishings, Inc. v. United States

32 Cont. Cas. Fed. 73,203 · United States Court of Claims · Dec 21, 1984

Designs and styles referenced herein are given as guidelines only to aid in establishing a base line for the type of furniture solicited.” (Emphasis added.) … The record clearly shows that GSA would accept cherry, and, for that matter within reason, other kinds of wood.

Smith v. Comm'r

60 T.C. 988 · United States Tax Court · Sep 26, 1973

There was no established assembly in Newfoundland during 1967 or 1968. Subsequently, an assembly initially composed of two brothers and their families was started in 1971. … Indeed, the illustrations in the above regulation suggest the contrary and indicate that the expenses need be only “incident” to the rendition of services to a qualified donee. See Archbold v. United States, 195 Ct.

Carriage Square, Inc. v. Commissioner

69 T.C. 119 · United States Tax Court · Oct 26, 1977

The reality of the transaction as a whole, as explained above, clearly shows that the general donee test of ownership cannot be satisfied. … If the reality of the transfer of interest is satisfactorily established, the motives for the transaction are generally immaterial.

Cormorant Shipholding Corp. v. United States

617 F. Supp. 2d 1270 · United States Court of International Trade · May 12, 2009

the Cormorant’s entry. 10 Of specific relevance to the motion to dismiss at issue here, Customs denied CSC’s protest as to Item 41, generally, because CSC had failed to provide sufficient information or documentation to qualify … In addition, the vessel repairs at issue here were clearly “imported.” 1 Shorter Oxford English Dictionary, supra, at 1339 (“import” is defined as “[t]o bring in; to introduce from an external source; ... bring in (goods,

Employes' Ben. Asso. v. Commissioner

14 B.T.A. 1166 · United States Board of Tax Appeals · Jan 11, 1929

. *1174 ESTABLISHING CLAIMS FOR SICKNESS BENEFIT. 4. To establish a claim for sickness benefits, there must be positive evidence of acute or constitutional disease sufficient to cause disability. … ESTABLISHING CLAIMS FOR ACCIDENT BENEFITS. 9.

Humphreys v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 1, 2022

Petitioner alleges that E.H. sustained the first symptom or manifestation of onset of immune thrombocytopenic purpura (“ITP”) within the time period set forth in the Table for the MMR vaccine, or alternatively that the … There is absolutely no agreement on the part of the parties hereto to make any payment or to do any act or thing other than is herein expressly stated and clearly agreed to.