Case law

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.”).

Estate of Basch v. Commissioner

9 T.C. 627 · United States Tax Court · Oct 9, 1947

Vortrefflich (or Vort), hereinafter referred to as Vort, qualified as executor. In April 1946 the corpus of the estate was transferred to Vort and Julian H. Basch, as trustees under decedent's will. … It is established by the record and is unquestioned that petitioners in Docket Nos. 11791 and 11792 are liable for the deficiency determined hereunder against petitioner in Docket No. 11793, and we so hold.

Bogue v. Comm'r

102 T.C.M. 41 · United States Tax Court · Jul 11, 2011

Rul. 99-7, supra, and petitioner has not shown that he had other, regular work locations.10 Accordingly, petitioner has not established facts that would qualify him for respondent’s concession. … Sec. 280F(d)(4)(B) provides that any portion of a dwelling unit will qualify as a “regular business establishment” only if that portion of the dwelling satisfies the requirements of sec. 280A(c)(1).

Kinetic Structures Corp. v. United States

32 Cont. Cas. Fed. 73,015 · United States Court of Claims · Oct 5, 1984

In fact, the statement itself, qualified by the language “or words *395 to that effect/’ cannot be the basis for this Court’s finding of a genuine issue of material fact. … Therefore, this violation is clearly not the type of violation that will allow the plaintiff any recovery of his bid preparation costs.

Hawaiian Dredging Construction Co. v. United States

59 Fed. Cl. 305 · United States Court of Federal Claims · Jan 9, 2004

Plaintiffs proof should establish that its “chance of securing the award ... … The usual rule is that mere loss of money does not qualify as irreparable harm if the party can be made whole through money damages when the claim is resolved on the merits.

Makransky v. Commissioner

36 T.C. 446 · United States Tax Court · May 29, 1961

Petitioner Trust Under Deed of Joseph Binenstock (Deceased) was established by indenture of trust dated August 29, 1947. … Do the amounts which we have found are income to the trust, qualify as income required to be distributed currently ? We think not.

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.”

Presidential Determination Allowing Financial Assistance to Tibet

Department of Justice Office of Legal Counsel · Nov 6, 1998

Moreover, to the extent that some might argue that Tibet qualifies as an independent politically-defined “ country,” the argument presumably also would be that the leadership o f that country would consist of the Dalai Lama … Congress thus clearly may not require the President to recognize Tibet as a sovereign government or, conversely, to recognize the borders of China so as to exclude Tibet.

Butler v. United States

442 F. Supp. 2d 1311 · United States Court of International Trade · Jun 30, 2006

In any event, the date on the envelope would appear to be a critical piece of evidence for the Government – key to establishing the actual “date of the notice of suspension.” … And, under the circumstances of this case, it is not clear how the precise “date of the notice of suspension” can be definitively established.

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.

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,

Canada v. Commissioner

82 T.C. 973 · United States Tax Court · Jun 18, 1984

Memo. 1984-87 , involved facts somewhat similar to, but clearly distinguishable from, those herein. The taxpayer therein established several facilities for instructing others in its practices and beliefs. … We also noted that "the clergy of many religious organizations which concededly qualify under section 501(c)(3) support themselves with the compensation they receive for teaching the doctrines of their respective faiths.

Hopkins v. Commissioner

15 T.C. 160 · United States Tax Court · Aug 29, 1950

With respect to the Irvington property, however, the evidence clearly establishes that the tax arrearages had greatly exceeded the fair market value of the property by the year in which petitioner first seeks to take his … The unsafe building notice issued in 1940 clearly shows that the building was not properly maintained.

Prescott v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 29, 2020

petitioner”), filed a petition for compensation under the National Vaccine Injury Compensation Program (“Vaccine Program or Program).2 Petitioner alleges that she suffered vaccine induced systemic inflammatory response to immunization … furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly

Navajo Tribe of Indians v. United States

9 Cl. Ct. 336 · United States Court of Claims · Jan 15, 1986

Congress clearly did not intend that claims that accrued some 16 to 32 years after August 13, 1946 be immune by judicial fiat from the jurisdictional cut-off date it established. … Clearly, the circumstances are not significantly comparable. .

Peterson v. United States

292 F.2d 892 · United States Court of Claims · Jul 19, 1961

Examined on 30 May 1945, and found “physically qualified for honorable conditions discharge” with defects noted relative to false teeth and defective vision. … The Court of Claims’ rulings clearly establish that the original recommendation of the Board should have been followed by the Secretary and the complete relief to which Mr. Peterson legally was entitled, given to him.

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.

Royal Thai Government v. United States

441 F. Supp. 2d 1350 · United States Court of International Trade · Jul 26, 2006

Deductions may be made for: (A) any application fee, deposit, or similar payment paid in order to qualify for, or to receive, the benefit of the countervailable subsidy, (B) any loss in the value of the … Instead, Commerce must affirmatively establish the non-countervailability of the tariff rate selected for use as a benchmark in benefit analysis.

Iap Worldwide Services, Inc. v. United States

United States Court of Federal Claims · May 25, 2022

that a district court “is not required to set aside every unlawful agency action,” but rather “[t]he court’s decision to grant or deny injunctive or 12 In contrast to the Tucker Act, “the APA generally waives sovereign immunity … In other words, at some point, “[f]or the legal error identified . . . , vacatur is clearly warranted.” Long Island Power Auth. v. FERC, 27 F.4th 705, 717 (D.C.

Estate of Newhouse v. Commissioner

94 T.C. 193 · United States Tax Court · Feb 28, 1990

Coffee also suggested that if the board of directors were composed of persons who were neither shareholders nor corporate management, their actions would be substantially immunized from derivative suits by minority shareholders … Respondent had to establish that the subtraction method was appropriate to valuing Advance.