Case law

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.

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.

Doty v. Commissioner

81 T.C. 652 · United States Tax Court · Sep 28, 1983

Thus, petitioner clearly had a community property interest in the syndicate agreement. … The character of community income is established by the circumstances under which it is obtained. * * * For example, one-half of the income earned by one spouse • in a community property state is "earned income” of the other

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.

Vetrick v. Commissioner

37 T.C.M. 392 · United States Tax Court · Feb 28, 1978

In early 1972, subsequent to discharge from active duty with the United States Army, petitioner established a law practice in Cleveland, Ohio, limited to the federal courts. … And it is now clearly established that the subjective purposes of the individual in obtaining the education are irrelevant. Objective standards must be applied. Weiler v. Commissioner, 54 T.C. 398 (1970) ; Bodley v.

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.

J. v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 2, 2025

Immunity, 183 J. … Conclusion Petitioner has clearly suffered a serious injury, and for that she has my sympathy.

Neely v. United States

613 F.2d 802 · United States Court of Claims · Jan 23, 1980

the financial circumstances of the deceased employee’s family, "would usually, but not always, approve payment of an amount equivalent to the wage dividend the employee would have received if he had lived and otherwise qualified … It is well established that all elements of section 2039 must be present before the value of any payments may be included in the decedent’s gross estate. Kramer v. United States, 186 Ct.

Bradley v. United States

26 Cl. Ct. 699 · United States Court of Claims · Jun 26, 1992

At the time this linkage was established, the TA-2 rate was the highest paid at ABN. … The court characterized as “heavy” the burden of a challenger to show that an agency’s wage setting decision “was arbitrary or clearly wrong.” In Adams v.

Bianchi v. United States

68 Fed. Cl. 442 · United States Court of Federal Claims · Oct 31, 2005

Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 . … United States, 59 Fed.Cl. 467, 471 (2004) (“The ‘in lieu of language in section 609(a) clearly indicates that the contractor has a choice of forums but does not allow the contractor to pursue its claims before both forums

Sparrow v. Commissioner

57 T.C.M. 816 · United States Tax Court · Jun 27, 1989

In the absence of its consent, the Federal government is, of course, immune from suit. United States v. Sherwood, 312 U.S. 584 (1941) . … Female sewing *331 machine operators established they were entitled to be paid at the level of male bookbinders. The District Court awarded the taxpayer back pay of $ 66,795.19 and liquidated damages of $ 66,135.27.

Bell Aircraft Corp. v. Commissioner

32 T.C. 355 · United States Tax Court · May 14, 1959

In order to qualify for relief under this section, the petitioner must establish, within the framework of the statute and the applicable regulations, (1) the class and amount of abnormal income in the taxable year; (2) the … Such attribution clearly gives “due regard * * * to the nature of the claim upon which the recovery is founded” within tlie provisions of Regulations 130, section 40.456-6 (b), previously quoted.

Estate of Wallace v. Commissioner

95 T.C. 525 · United States Tax Court · Nov 14, 1990

This Court has held that compensation which qualifies as “a reasonable allowance * * * for personal services actually rendered” under section 162(a)(1) qualifies as earned income for purposes of section 1348; conversely, … compensation which is unreasonable under section 162(a)(1) does not so qualify.

Adde v. United States

95 Fed. Cl. 4 · United States Court of Federal Claims · Oct 7, 2010

sufficient for the [NIH Clinical Center] to be competitive, on the basis of pay and other employee benefits, with non-Department health-care facilities ‘in the same labor-market area,’ in the recruitment and retention of qualified … NIH policy clearly does not support setting Ms. Adde’s salary in Brussels at the rates set forth in the N-01 Special Salary Schedule.

Diamond Gardner Corp. v. Commissioner

38 T.C. 875 · United States Tax Court · Sep 17, 1962

Petitioner executed qualified consent on Form 977 accepted by the assistant regional commissioner, appellate, of the Chicago region on the dates shown below, extending the period during which petitioner’s transferee liability … The taxpayer should clearly be permitted to recover the excessive amount thus collected.

Bolten v. Commissioner

95 T.C. 397 · United States Tax Court · Oct 4, 1990

They conjure up a hypothetical scenario calculated to establish that a portion of section 1314(a) would have been “superfluous” if the Commissioner’s position were accepted here. … But nowhere did their brief directly or clearly make the argument that sec. 1311(b)(1)(B) was inapplicable on the ground that the “maintained” requirement was not satisfied.

Watson v. Commissioner

54 T.C.M. 1601 · United States Tax Court · Jan 27, 1988

authority for this position except he pointed to a magazine article published in 1986 which suggested that the Internal Revenue Service requires that a taxpayer show a profit on farming for two out of five consecutive years to qualify … Joann so testified despite the fact that she is jointly liable for any deficiency assessed against petitioner for the taxable year 1978. 10 Joann testified that she had not been offered immunity from respondent nor had she

El Roblar Investment Property LLC v. Bianca Roe

Trademark Trial and Appeal Board · Sep 22, 2025

“Confidentiality designations do not provide absolute immunity from the public disclosure of materials so designated.” Kohler Co. v. Honda Gikken Kogyo K.K., Opp. … Applicant’s reference to “them” clearly concerns social media assets previously created and maintained.

Holmes v. United States

98 Fed. Cl. 767 · United States Court of Federal Claims · May 31, 2011

It is not for this [c]ourt, however, to act as a legislative body by filling in the interstices of otherwise clearly elaborated statutory provisions.” Id. at 648-49 . … The question of entitlement to those benefits is a merits question, and clearly survives a RCFC 12(b)(6) motion.”). B. Claim, for Correction of Military Records Ms.

E. Taranger, Inc. v. United States

51 Cust. Ct. 298 · United States Customs Court · Jun 25, 1963

Plaintiff has assumed the burden of establishing the negative of that issue. … The witness was not qualified to testify as to the uses of the types of aluminum involved in this proceeding prior to 1955. Hence, his testimony is of little value.