Case law

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.

Westdale Northwest Center, Lp v. United States

United States Court of Federal Claims · May 25, 2022

The base amount is established as $133,045.00.” Id. at 566. … The case presented distinctive facts with no clearly dispositive legal precedent. The plaintiff seeks $102,899.77 in attorney’s fees.

Johnson v. Comm'r

108 T.C.M. 571 · United States Tax Court · Nov 25, 2014

Upon the finalization of our divorce in 2010, the divorce decree * * * clearly states that each party was responsible for one half of the remaining taxes owed for 2007. … [Our] divorce decree clearly states that each of us was responsible for one half of the remaining tax liability from 2007. I have paid my half in full at this time.

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

Authority of FEMA to Provide Disaster Assistance to Seattle Hebrew Academy

Department of Justice Office of Legal Counsel · Sep 25, 2002

On the other hand, an organization will “likely” satisfy the test if, inter alia, “[u]se restrictions, if any, are clearly related to the nature of the facility.” Id. ¶ 7.E.2.d. … Ever since its first modern Establishment Clause decision in Everson v.

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.

Smoker v. Comm'r

105 T.C.M. 1389 · United States Tax Court · Feb 21, 2013

Qualified Residence Interest Deductions Deductions, including those for qualified residence interest, are a matter of legislative grace. New Colonial Ice Co. v. … In addition, petitioner maintains that he “clearly relied on the advice of tax advisors” in taking deductions for interest that was accrued but not paid on his 2007 return.

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.

Meyers v. Commissioner

21 T.C. 331 · United States Tax Court · Nov 30, 1953

The respondent established that the petitioner received amounts each year, without consideration, as a stockholder of the Corporation. … As part of his proof of insolvency, respondent submitted a statement, prepared by a qualified accountant, showing the extent to which the Corporation was insolvent.

C. J. Tower & Sons of Buffalo, Inc. v. United States

56 Cust. Ct. 152 · United States Customs Court · Mar 2, 1966

The court stated that said paragraph contains enumerated articles which are not qualified as to use and that plaintiff’s attempt to establish that the provisions for silicon aluminum *162 and aluminum silicon “do not embrace … But regardless of the basis on which the judgment was rendered, the decision in that case clearly holds that as of its date, May 1, 1920, the term “ferrosilicon” included not only purposely produced and controlled products

Applicability of Tax Levies Under 26 U.S.C. § 6334 to Thrift Savings Plan Accounts

Department of Justice Office of Legal Counsel · May 3, 2010

As a general rule “the use of such a ‘notwithstanding’ clause clearly signals the drafter’s intention that the provisions of the ‘notwithstanding’ section override conflicting provisions of any other section.” … This canon is inapplicable here, however, because neither statute is clearly more specific or more general than the other in relevant respects.

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.

Moehl v. United States

29 Fed. Cl. 249 · United States Court of Federal Claims · Aug 30, 1993

Therefore, it is my decision that the benefit of the doubt be resolved in favor of the applicant by permitting him to reenlist in the Regular Air Force provided he is physically and morally qualified. … Such a delegation, if intended, must be made in specific, clearly expressed terms.

Precision Pine & Timber, Inc. v. United States

62 Fed. Cl. 635 · United States Court of Federal Claims · Oct 29, 2004

Clearly this repetitive and needlessly drawn-out process can hardly be said to promote the efficient resolution of claims. Nor is it “fair.” … The existence of a pre-existing dispute would clearly be satisfied. Precision would then once again challenge the assessment of breach damages.

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.

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.

Siemens Government Technologies, Inc. v. United States

United States Court of Federal Claims · Jul 25, 2025

When a Rule 12(b)(1) motion challenges our jurisdiction, the plaintiff must establish jurisdiction by a preponderance of the evidence. Williams v. United States, 165 Fed. Cl. 72, 74 (2023). … Historically, “federal procurement decisions” were “largely immune from judicial review” until Heyer Products Company v. United States. Validata Chem. Servs. v. U.S. Dep’t of Energy, 169 F.

Constitutionality of Closing the Palestine Information Office, an Affiliate of the Palestine Liberation Organization

Department of Justice Office of Legal Counsel · Aug 14, 1987

It considers itself a “state” for the purposes of international law, and it claims privileges and immunities gener­ ally extended only to a sovereign nation and its representatives. … Clearly as we have shown, that is the case here. Harmon Memorandum, supra, at 4.

Management & Training Corporation v. United States

115 Fed. Cl. 26 · United States Court of Federal Claims · Mar 14, 2014

In that vein, the RFI emphasized that “ALL QUALIFIED SMALL BUSINESSES . . . ARE ENCOURAGED TO PARTICIPATE” in responding to the RFI. Id. … In fact, defendant repeatedly supports its position by plucking quotes from cases that are clearly inapposite.

Brach v. United States

98 Fed. Cl. 60 · United States Court of Federal Claims · Mar 9, 2011

Even if the court takes the plaintiffs alleged facts as true that he suffered from an impairment that qualified him to claim an extension of time to file his refund claims with the IRS under I.R.C. § 6511(h) when he filed … Upon close examination of the plaintiff's motion, the case docket, and the government’s answer, the court finds that the physical date stamp on the government’s answer clearly reflects a timely date of filing of September