Case law

Villafranca v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 15, 2020

“was diagnosed with increased aggression on 12/29/2015, shortly after the immunization.” Id. ¶ 9 (citing exhibit 3 at 3). … The undersigned rejected the petitioner’s reliance on equitable tolling because she failed to establish diligence nor extraordinary circumstances. Petitioner could not establish diligence because she possessed Dr.

Prosecution for Contempt of Congress of an Executive Branch Official Who Has Asserted a Claim of Executive Privilege

Department of Justice Office of Legal Counsel · May 30, 1984

United States, 408 U.S. 606 (1972) (extending immunity of Speech and Debate Clause to congressional assis­ tants); Pierson v. Ray, 386 U.S. 547 (1967) (granting absolute civil immunity for judges’ official actions). … If Congress could use the power of criminal contempt to coerce the President either not to assert or to abandon his right to assert executive privilege, this clearly established presumption would be reversed and the presumptive

Cooper v. United States

United States Court of Federal Claims · Oct 14, 2015

"The United States, as sovereign, is immune from suit save as it consents to be sued." United States v. Sherwood, 312 U.S. 584, 586 (1941). The waiver of immunity "cannot be implied but must be unequivocally expressed." … Plaintiff has not established that he has filed any valid claims for refund with the IRS.

T. C. Bateson Construction Co. v. United States

319 F.2d 135 · United States Court of Claims · Jun 7, 1963

Qualified non-union labor was not available in the area. … What we have said previously indicates clearly that we are now confronted with a question of contract interpretation and as such it is a legal question on which the decision of the Appeals Board is not final.

Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United States

379 F.2d 569 · United States Court of Claims · Jun 9, 1967

firmly established. … Brown-Forman had years of experience in the whiskey business and was well qualified to make this judgment.

R. v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 27, 2022

“is being transferred . . . for follow up care . . . for a possible allergic reaction to immunizations administered on 03/31/2009,” and “[B.R.] … This evidence establishes that payments were made “under an insurance policy” as contemplated in Vaccine Act § 15(g).

American Tech Solutions, LLC v. United States

United States Court of Federal Claims · Sep 16, 2025

Also, “adequate price competition” will normally establish a fair and reasonable price. FAR 15.404-1(b)(2)(i). … The SSA determined that price competition was established based on the receipt of seven price proposals. AR 1221.

Williamson v. Commissioner

49 T.C.M. 928 · United States Tax Court · Mar 7, 1985

Such use of the local chapter's funds clearly violates the prohibitions of section 170(c)(2)(C) . McGahen v. … The record does clearly disclose, however, and we have found, that one or more petitioners took "courses" from each of the institutions during the period in question and, in connection therewith, paid money for course fees

Melvin D. Hurwitz v. George Shiu Yim Poon

364 F.2d 878 · Court of Customs and Patent Appeals · Aug 11, 1966

The party Poon took testimony establishing what the board concluded was actual reduction to practice before the end of May 1955. … I don’t believe the witness is qualified to answer. Q86. Within your experience? A. Within my experience there has been no evidence that that has happened.

Murillo v. Commissioner

75 T.C.M. 1564 · United States Tax Court · Jan 12, 1998

The title 31 sections establish the Federal Government's policy against structuring. See Stephens v. Commissioner, 905 F.2d at 670. … The Congress, by its enactment of the antistructuring statutory provisions, established a declared public policy.

Olster v. Commissioner

79 T.C. 456 · United States Tax Court · Sep 13, 1982

The evidence with respect to this issue was not exceptionally organized or clearly presented. … Pollack had a sound familiarity with the real estate area, we do not believe that he was qualified as an expert witness with respect to the valuation of mortgages.

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.

Henry Geter, III v. Government Printing Office

Merit Systems Protection Board · Jul 15, 2015

Because he was no longer technically qualified for his position, we find that, at the time of the agency’s removal action, the appellant was not a qualified individual with a disability. … Thus, the Board will modify a penalty only when it finds that the agency failed to weigh the relevant factors or that the penalty the agency imposed clearly exceeded the bounds of reasonableness.

Davis v. Commissioner

35 B.T.A. 1001 · United States Board of Tax Appeals · Apr 27, 1937

In the paragraphs that follow this simple declaration he very briefly and, in our opinion, clearly set forth those “uses and purposes.” … will, for if there had been, it would have been entirely unnecessary for the trustees to have called upon the court in 1905 for an apportionment in order that distribution could be made to some of the beneficiaries who had qualified

Petraco-Valley Oil & Refining Co. v. United States Department of Energy

633 F.2d 184 · Temporary Emergency Court of Appeals · May 7, 1980

Petraco-Valley’s receipts reported during September 1979 relate pri *191 marily to crude oil purchased by the firm for establishment of a starting inventory. … The language in Sierra Anchor is unambiguous and clearly not advisory.

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.

Yegan v. Commissioner

57 T.C.M. 713 · United States Tax Court · Jun 15, 1989

Petitioner's employer (the State of California) established the level of salary to be paid as compensation for petitioner's services * * *. The employer also established a pension plan with a package of benefits. … Respondent, however, argues that TEFRA section 252 clearly and unambiguously excludes from the coverage of section 457 all qualified State judicial plans and that the tax treatment for contributions to these plans is governed

Ti Li Loo v. Commissioner

22 T.C. 220 · United States Tax Court · Apr 30, 1954

Thereafter, he accepted *228 employment at Christ Hospital in Cincinnati, Ohio, at a salary of $ 6,120 per year doing work for which his training and research had qualified him. … On the contrary, the evidence clearly shows that petitioner did not receive the fellowship in any competitive contest. This case is distinguishable on its facts from McDermott v. Commissioner, supra .

Hydromar Corp. of Delaware & Eastern Seaboard Pile Driving, Inc. v. United States

38 Cont. Cas. Fed. 76,366 · United States Court of Claims · Feb 4, 1992

Such an approach, which clearly runs counter to the applicable standard of review, should be of no avail to Hydromar in this appellate review process.” … The Board made its finding on the basis of witnesses’ credibility, an evaluation which the presiding judge is uniquely qualified to make. 14.

L. E. Shunk Latex Products, Inc. v. Commissioner

18 T.C. 940 · United States Tax Court · Aug 29, 1952

The record is barren of any showing, however, that petitioners had grounds on which to file such an application or that they were in any way qualified for such relief. … Respondent has done nothing to establish the basis on which such an application might have been filed or the conditions required for its successful prosecution.