Case law

Application of Deister Concentrator Company, Inc

289 F.2d 496 · Court of Customs and Patent Appeals · Jun 2, 1961

As his opinion also shows, some seventy affidavits were filed to establish that the design did in fact enable the affiants to recognize the plates as the product of the applicant. … It is clearly primarily and essentially dictated by functional or utilitarian considerations.

Schultz v. Commissioner

54 T.C.M. 491 · United States Tax Court · Sep 14, 1987

Respondent clearly has satisfied his burden of proving fraud. … To qualify as an innocent spouse under section 6013(e), among other requirements, petitioner must establish that there was a substantial understatement of tax attributable to grossly erroneous items of her ex-husband, sec

Gross v. United States

128 Fed. Cl. 745 · United States Court of Federal Claims · Oct 31, 2016

The six-year statute of limitations set forth in 28 U.S.C. § 2501 “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 … Plaintiff argues that this established pattern qualifies both himself and the proposed class members as 16 “regularly scheduled” and renders them eligible to receive Sunday

I. S. C., Inc. v. Commissioner

37 T.C.M. 1206 · United States Tax Court · Jul 27, 1978

The issues remaining for decision are: (1) Whether the petitioner established a stock bonus trust qualified under section 401(a) of the Internal Revenue Code of 1954 1 by September 30, 1970, the final day of its taxable year … If we find that the petitioner established a qualified stock bonus trust as of September 30, 1970, we must also determine the fair market value of 25.3 shares of stock contributed by it to such trust on June 14, 1971, for

Robinson v. Commissioner

82 T.C. 444 · United States Tax Court · Mar 13, 1984

Obviously, their intent was to delay the effective date of these documents, at least in part so that Robinson could qualify for the Wang stock option. … We noted, however, that sec. 1.421-7(c), Income Tax Regs., specifically limits its application to Code secs. 421 through 425, i.e., qualified stock option plans.

SNR Roulements v. United States

118 F. Supp. 2d 1333 · United States Court of International Trade · Oct 13, 2000

In sum, to qualify for a LOT adjustment to NV, a party has the burden to show that the following two conditions have been satisfied: (1) the difference in LOT involves the performance of different selling … Cir. 1999) (noting that a respondent bears the burden of establishing entitlement to a LOT adjustment).

Warnack v. Commissioner

71 T.C. 541 · United States Tax Court · Jan 15, 1979

The record does not indicate how much, if any, property was acquired by the couple outside California and before they established their domicile in that State. … In our case, the parties are separated, and we clearly have a written separation agreement executed after August 16, 1954.

Zenith Electronics Corp. v. United States

633 F. Supp. 1382 · United States Court of International Trade · Apr 24, 1986

While Congress enacted the administration’s proposal, it also added the qualifying clause: but only to the extent that such taxes are added to or included in the price of *1396 such or similar merchandise when sold in the … Congress clearly could not have intended an interpretation of § 1677a(d)(l)(C) along the lines advanced by Matsushita et al.

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.

Pacific Far East Line, Inc. v. The United States

394 F.2d 990 · United States Court of Claims · May 10, 1968

Since the above case is deemed to clearly establish that one may recover for an unreasonable exercise of discretion, it will be necessary to determine the actual damages resulting from MARAD’s change in the accounting procedure … Clearly, from PFEL’s point of view the economic value of these voyages is lessened by exclusion.

Curie v. United States

United States Court of Federal Claims · Dec 19, 2022

As interpreted by the United States Supreme Court, the Tucker Act waives sovereign immunity to allow jurisdiction over claims against the United States (1) founded on an express or implied contract with the United States, … On may 17th, 2022, we sent another petition to open a new case along with qualifying letters showing enforcement actions were obtained from Congress. This was delivered May 23rd, 2022, 7:12 am.

Schulz v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 23, 2026

Kini’s role and specialty in relation to this case, asserting that the report’s conclusions were “completely unsupported and cannot qualify as more than a scintilla of objective evidence for purposes of establishing reasonable … Schulz’s symptoms “may be linked to a vaccine-induced immune response.” Ex. 155 at 21.

Association of the United States Army

Trademark Trial and Appeal Board · Apr 4, 2007

Moreover, the words OF THE in applicant’s mark clearly and directly link the words ASSOCIATION and UNITED STATES ARMY. … The respective goods and services move in overlapping trade channels and are marketed to overlapping classes of purchasers, not all of whom are necessarily sophisticated or would be immune to source confusion arising

O.B.M., Inc. v. Commissioner

52 T.C. 619 · United States Tax Court · Jul 7, 1969

These liabilities totaled $7,950, and it had assets the value of which were ascertained to be worth at least $8,100 — clearly an amount sufficient to cover its liabilities. … In our opinion, a taxpayer who is seeking to qualify for the tax benefit of section 337 must establish more diligence in attempting to meet the requirements of the section.

Eugene Fruit Growers Asso. v. Commissioner

37 B.T.A. 993 · United States Board of Tax Appeals · Jun 1, 1938

there was in some of the provisions construed by those decisions, but merely that it be “organized and operated on a cooperative basis (a) for the purpose of marketing the products of members * * We believe petitioner falls clearly … If by statutory requirement ail officers of an association must be shareholders, the ownership of a share of stock by a nonproducer to qualify him as an officer will not destroy the association’s exemption.

Weeks Dredging & Contracting, Inc. v. United States

33 Cont. Cas. Fed. 74,614 · United States Court of Claims · Sep 26, 1986

Kondner’s testimony and notes clearly and irrefutably establishes that the telephone conversation in issue took place on August 25, 1986, four days after plaintiff rested its case, at which time Mr. … Clearly, the case at bar does not raise the Sixth Amendment question presented in Geders .

United China & Glass Co. v. United States

48 Cust. Ct. 198 · United States Customs Court · Apr 30, 1962

While the testimony of a single competent witness may suffice, such witness must be sufficiently qualified and the testimony must be of a convincing character and not negatived by the samples themselves. … Those articles were clearly utensils and were sold as kitchen necessities.

American Federal Bank, FSB v. United States

72 Fed. Cl. 586 · United States Court of Federal Claims · Sep 1, 2006

The full record established at trial makes up that omission in these first two models. Mr. … Supervisory Goodwill (in 000’s) (post-breach) 35 C: Qualifying Series B Subordinated Debentures (in 000’s) (pre-breach) 36 D: Qualifying Series A Subordinated Debentures (in 000’s) (pre-breach) 37 Total Regulatory Capital

Protest 894357-G of Kawahara Co.

11 Cust. Ct. 185 · United States Customs Court · Jun 18, 1943

Clearly the article imported here, manufactured from grape, fruit, and cane sugar into a. concentrated fruit juice, is not classifiable directly under paragraph 502. … As to the sugar sirup paragraph the court was unable to find anything in the record to establish that the articles were sugar sirups.

Costner v. United States

665 F.2d 1016 · United States Court of Claims · Nov 18, 1981

This is conclusively established by the fact that title 5 has its own definition, the one in contention here. … Assignment orders, for example, though they were from the Air Force, clearly indicate that plaintiff was considered an employee of RCA; which was under contract to the Air Force.