Case law

Biener GmbH v. United States

35 Cont. Cas. Fed. 75,701 · United States Court of Claims · Aug 8, 1989

The court cannot now rewrite a provision so clearly stated in the guise of interpretation. Id. at 733 . … Waldman qualified his comments shortly before this statement: I couldn't be precise without research. Id. at 58 .

Cooley v. United States

76 Fed. Cl. 549 · United States Court of Federal Claims · May 25, 2007

Fitzgerald, 457 U.S. 800 , 102 S.Ct. 2727 , 73 L.Ed.2d 396 (1982) (abrogating aspects of Scheuer pertaining to the scope of qualified immunity of executive officials), and may consider “evidentiary matters outside the pleadings … “fixed the amount of the reward [for the informant] ... by establishing [through a publication] how the IRS would calculate it”); Griffin, 215 Ct.Cl. at 714 (“[I]mplied contract ... required [the head of the agency] to establish

Himes v. Comm'r

99 T.C.M. 1390 · United States Tax Court · May 4, 2010

Child Tax Credit Section 24(a) provides that a taxpayer may claim a credit for each qualifying child. … A taxpayer may satisfy the qualifying child requirement if a taxpayer establishes entitlement to the dependency exemption deduction under the exception of section 152(e)(2). Walker v. Commissioner, T.C.

Joseph v. United States

United States Court of Federal Claims · Mar 31, 2025

Standard of Review This Court’s statutorily prescribed jurisdiction to adjudicate claims and grant relief requires an affirmative waiver of sovereign immunity. United States v. Testan, 424 U.S. 392, 399 (1976). … Nevertheless, her obligation to present preponderant evidence establishing jurisdiction remains. II.

MG Altus Apache Co. v. United States

111 Fed. Cl. 425 · United States Court of Federal Claims · May 30, 2013

Plaintiff has the burden of establishing that the responsibility determination was arbitrary and capricious. Impre-sa, 238 F.3d at 1337 . … Although MG EMA attempted to improve its performance and did implement some corrective action, the record clearly establishes that MG EMA had significant lapses in its required performance under the HNT contract.

Saliense Consulting LLC v. United States

United States Court of Federal Claims · Jun 23, 2025

feasibility of the roles, the responsibilities of the quoter’s team, how their management approach described day-to-day operations, and whether the quotation demonstrated the offeror’s ability to recruit, hire, train, and retain qualified … See Tab 15a at AR 728 (requiring resumes contain an “overview of duties” and “clearly demonstrate the proposed personnel meet the key personnel minimum qualifications”).

Western Shoshone Identifiable Group v. United States

United States Court of Federal Claims · Jun 13, 2019

clearly establish fiduciary obligations of the Government” in some areas. Mitchell II, supra, at 226, 103 S. Ct. 2961; see also United States v. White Mountain Apache Tribe, 537 U.S. 465, 475, 123 S. … Starks, securities with a maturity between five and ten years is “between what’s clearly intermediate and what’s clearly long term.”

Assertion of Executive Privilege Concerning the Dismissal and Replacement of U.S. Attorneys

Department of Justice Office of Legal Counsel · Jun 27, 2007

In any event, even if the Committees have oversight authority, there is no doubt that the materials sought qualify for the privilege and the Committees have not demonstrated that their interests justify overriding a claim … Attorneys deliberative and clearly fall within the scope of executive privilege. 4 See supra p. 2.

Plaut v. Secretary of Health and Human Services

United States Court of Federal Claims · May 12, 2026

There clearly was ample objective evidence in this record unsupportive of a critical SIRVA element. … But reasonable basis has not been established here.

Lucas v. United States

37 Cont. Cas. Fed. 76,269 · United States Court of Claims · Feb 14, 1992

This legislation charges the ABMC with the responsibility for establishing the memorial. … The government, by awarding 18 awards in exchange for design concepts, qualifies as a buyer, while the designer is the seller.

Petro-Hunt, L.L.C. v. United States

United States Court of Federal Claims · Apr 26, 2016

Petro-Hunt appealed, arguing that the United States District Court for the Western District of Louisiana erred in denying its motion for trial, or in the alternative, that the Fifth Circuit’s 2004 mandate was clearly erroneous … 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,

Adair v. Commissioner

70 T.C.M. 998 · United States Tax Court · Oct 12, 1995

An agency and an international organization shall by mutual agreement establish the effective date of detail or transfer. 5 C.F.R. sec. 352.308. … Secretaries of Delegations were invited to submit names of qualified candidates.

Nelson v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 3, 2025

He added that the first trigger (the flu vaccine in Petitioner’s case) primes the immune system, and the second (“possible” C. jejuni “or other infection”) “results in immune activation resulting in GBS. Id. … In attempting to establish entitlement to a Vaccine Program award of compensation for a non-Table claim, a petitioner must satisfy all three of the elements established by the Federal Circuit in Althen.

Midnight v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 21, 2022

Midnight reported low-grade fevers since her immunizations at the beginning of the month and a high fever of 102 degrees the previous night. Exhibit 24 at 32. … White that “shortly after receiving recent immunizations,” she had a new headache and fever. Exhibit 4 at 24-26. Ms.

Peter M. Boruta, M.D., P.C. v. Commissioner

55 T.C.M. 670 · United States Tax Court · Apr 25, 1988

Beginning on or about May 1, 1979, petitioner established and maintained the Peter M. Boruta, M.D., P.C. Pension Plan and Trust, a money purchase plan that initially constituted a qualified trust under section 401(a) . … In this regard, we are most persuaded by the substantial percentage reduction in the present case, noting that "The regulation's plain language clearly directs us to consider all the facts and circumstances, of which the

Lululemon Athletica Canada Inc.

Trademark Trial and Appeal Board · Jan 11, 2013

finding pocket stitching that spans both back pockets of jeans to be merely ornamental), citing In re Dimitri’s Inc., 9 USPQ2d 1666, 1667 (TTAB 1988) 2 The parties did not raise the issue of whether the applied-for mark qualifies … In both cases, the consumer would understand the mark on clothing to refer to the applicant’s previously established mark for other goods or services.

Bassett v. Commissioner

55 T.C.M. 867 · United States Tax Court · May 16, 1988

Section 911(d)(1) defines a qualified individual as: an individual whose tax home is in a foreign country and who is -- (A) a citizen of the United States and establishes to the satisfaction of the Secretary that he has been … While an exact definition of "abode" depends upon the context in which the word is used, it clearly does not mean one's principal place of business.

Merchants Nat'l Bldg. Corp. v. Commissioner

45 B.T.A. 417 · United States Board of Tax Appeals · Oct 22, 1941

All the shares, except for directors' qualifying shuares, were owned by the Merchants National Bank of Mobile, a national banking association, hereinafter referred to as the bank. … which the evidence clearly indicates that the trust was a true liquidating trust without extraordinary *1141 operations on the part of the bank.

St. Bernard Parish Government v. United States

121 Fed. Cl. 687 · United States Court of Federal Claims · May 1, 2015

In addition, the District Court held that those actions: (1) were not subject to the Flood Control Act immunity; (2) did not satisfy the “due care” exception to the waiver of sovereign immunity; and (3) did not satisfy the … See id. at 399 (“The district court’s careful attention to the law . . . allow us to uphold its expansive ruling in full, excepting our minor restatement of FCA immunity.”).

4dd Holdings, LLC v. United States

United States Court of Federal Claims · Apr 20, 2022

We have already established, however, that an implied-in-fact license does not exist. … This was enough in both cases to qualify the companies as owners of copies of software. Krause, 402 F.3d at 124–25; Softech, 761 F. Supp. 2d at 373–74.