Case law

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.

McReynolds v. Commissioner

1 B.T.A. 815 · United States Board of Tax Appeals · Mar 18, 1925

McReynolds is the duly appointed, qualified, and acting executor of the last will and testament of Harden J. Brown, deceased. 2. The decedent, Harden J. … For if they belong to none of the old established religions, and yet assume to preach or expound religion, they must be embarking upon a new theology and setting up a religion of their own.

Colonial Press International, Inc. v. United States

113 Fed. Cl. 497 · United States Court of Federal Claims · Oct 31, 2013

The only qualifying comment in the Preaward Survey was that “CONTRACTOR HAS NOT PROVEN THE ABILITY TO MATCH PROOFS ON WEB PRINTING-LEVEL 2 IS FOR SHEETED ONLY. … According to the PPR, the maximum number of employees that a commercial printing business may employ and still qualify as a small business is 500.

North Star Alaska Housing Corp. v. United States

39 Cont. Cas. Fed. 76,607 · United States Court of Federal Claims · Dec 22, 1993

An item, however, included on a list will be qualified and limited to the words which it is associated. Fittingly stated in C.W. … The record does not clearly establish any difference in installation costs to plaintiff.

Export Packers Co., Ltd. v. United States

795 F. Supp. 422 · United States Court of International Trade · May 20, 1992

Nevertheless, Export Packers insists that its imported merchandise should qualify for Item 806.20 treatment. … The law is well settled that Customs’ regulatory provisions under § 10.8(e), (f) and (g) for securing Item 806.20 treatment at the time of importation, clearly presuppose conformance with the mandatory prerequisites set forth

EDWARDS LIFESCIENCES CORPORATION v. VigiLanz Corporation

Trademark Trial and Appeal Board · Apr 14, 2010

Clearly pharmacists are not the only group targeted by applicant’s advertising efforts. Mr. … As the Federal Circuit has noted, however, even sophisticated buyers are not immune from source confusion where, as here, the marks are effectively identical. Cunningham v.

E. I. Du Pont de Nemours & Co. v. United States

471 F.2d 1211 · United States Court of Claims · Jan 18, 1973

If a transaction does not qualify as a “sale or exchange” for those purposes, it caimot (according to the defendant) be a “transfer” of “property” “in exchange” under section 351. … Commissioner, 341 F. 2d 466 (C.A. 6, 1965), which can be read as casting doubt, without referring to that ease, on the Dunoon holding, but these remarks were clearly and expressly obiter, at most, since the transferor’s liability

Sanchez v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 22, 2021

These factual findings were clearly part of the record well in advance of the Federal Circuit’s review, having been issued on April 10, 2013. See ECF No. 45. … [Petitioners] have not established the challenge aspect.

Baan v. Commissioner

45 T.C. 71 · United States Tax Court · Oct 19, 1965

Had it distributed the Northwest stock directly to its stockholders without consideration there would clearly have been the type of divisive reorganization contemplated by the statute, at least as far as subparagraph (A) … and securities in the controlled corporation held by it immediately before the distribution, or (ii) an amount of stock in the controlled corporation constituting control within the meaning of section 368(c), and it is established

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.

Natkunanathan v. Comm'r

99 T.C.M. 1071 · United States Tax Court · Feb 1, 2010

has not established that either the options or the stock constituted qualified small business stock within the meaning of sec. 1202, I.R.C … Petitioner has failed to establish that Cognet was a qualified small business as specified in section 1202(d)(1).

Grace Line Inc. v. United States

155 Ct. Cl. 482 · United States Court of Claims · Nov 1, 1961

Law 6207 is entitled an act “Establishing The National Coastwise Service” and Article 6 thereof provides: Article 6. … The context of Section 1 above quoted clearly indicates that “and” (underlined) is used disjunctively for “or” and not conjunctively.

Wilbraham Academy v. United States

143 Ct. Cl. 936 · United States Court of Claims · Oct 31, 1958

Stevens was Headmaster of the Academy in 1945 when negotiations were begun with the Veterans Administration concerning tuition and registration fees for students who were veterans qualified for benefits under provisions of … The evidence establishes that (1) the school could have been paid total tuition of $500.00 per student if binding agreements had been negotiated or if the school authorities had taken appropriate action to increase the tuition

Ong v. Comm'r

103 T.C.M. 1624 · United States Tax Court · Apr 19, 2012

Further, petitioner’s books and records list many expenses that are clearly personal. … Petitioner’s attempt to deduct these clearly personal expenses makes it difficult for the Court to give credibility to any deduction where she has not established a clear business purpose.

Peretz v. United States

United States Court of Federal Claims · May 31, 2020

immunity waiver, we typically employ a “fair interpretation” test. … Cl. 54, 60 (2017) (“To establish jurisdiction, Plaintiff must establish that he filed an administrative refund claim with the IRS prior to filing suit in this Court.”); Fremuth v. United States, 129 Fed.

Karissa Wiggins v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · Aug 1, 2025

In my view, the majority is clearly wrong. … Wiggin[s]'s 2021 Board appeal has been delayed" and "address whether [s]ection 7112(b) or other qualifiers allow Ms.

KANGA

22 I. & N. Dec. 1206 · Board of Immigration Appeals · Jul 1, 2000

Yet Congress, after establishing an aggravated felony ground of deportability and thereafter modifying the aggravated felony definition in 1990, 1991, 1994, and 1996, has never established a criminal ground of inadmissibility … does not apply to this respondent, the plain language of section 212(a)(9)(A) also contemplates the inadmissibil- ity of an alien who has been previously removed under the aggravated felony grounds of deportability and clearly

Walters v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 2, 2021

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … Akbari is an active researcher in the field of immune tolerance in triggering an autoimmune disease. Id. at 3. Despite Dr. Akbari’s qualifications in immunology, he is not a medical doctor and lacks clinical experience.

Drobny v. Commissioner

86 T.C. 1326 · United States Tax Court · Jun 26, 1986

Kamensky did not guarantee such loans, and the investors had to qualify for them. In a letter dated December 17, 1979, to Messrs. Adler and Drobny, Mr. … We conclude that this evidence, taken as a whole, clearly and convincingly indicates that Mr.

Constitutionality of Proposed Budget Process Reform Legislation

Department of Justice Office of Legal Counsel · May 26, 1987

We are satisfied that the basic process that the bill would establish would be constitutional. … Clearly, Congress cannot by legislation prevent itself from enacting future legislation pursuant to whatever procedures it chooses to follow at that future time.