Case law

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.

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.

Forward Communications Corp. v. United States

608 F.2d 485 · United States Court of Claims · Oct 17, 1979

The report of the Industrial Appraisal Company does not qualify under Rule 803(6) for other reasons as well. … Krehbiel, who had prepared appraisals incident to 300 sales of newspapers, was well-qualified to value an entire newspaper business.

Pepper v. Commissioner

36 T.C. 886 · United States Tax Court · Aug 28, 1961

Expenditures by a taxpayer to protect an established business are fully deductible as ordinary business expenses. See Edward J. … However, there is no requirement that there must be an underlying legal obligation to make an expenditure before it can qualify as an ordinary and necessary business expense under section 23(a) (1) (A), supra.

Schoger Foundation v. Commissioner

76 T.C. 380 · United States Tax Court · Feb 24, 1981

Held , P has not met its burden to establish that it was operated exclusively for religious or other exempt purposes within the meaning of sec. 501(c)(3), I.R.C. 1954 . John J. Mangan , for the petitioner. Bernard B. … The regulations and cases clearly contemplate that a single activity may be carried on for more than one purpose.

Viscontini v. Secretary of Health & Human Services

103 Fed. Cl. 600 · United States Court of Federal Claims · Feb 28, 2012

His new theory was that Crohn’s disease occurs when a person with a deficient immune system and a genetic predisposition to developing Crohn’s confronts an environmental trigger (“environmental-trigger theory”). … Once the special master determined both experts were highly qualified and reliable, there was no reason for him to give any additional weight to the background or demeanor of the government’s expert.”). 2.

Tamarisk Country Club v. Commissioner

84 T.C. 756 · United States Tax Court · Apr 24, 1985

Absent a clearly expressed legislative intention to the contrary, the language of a statute ordinarily must be regarded as conclusive. E.g., United States v. … Nothing in the committee report pertinent to section 512(a)(3)(D) supports petitioner’s argument that it is entitled to nonrecognition of gain to the extent that its "equity” (or "profit”) was reinvested in other qualifying

Tonningsen Trust v. Commissioner

43 B.T.A. 37 · United States Board of Tax Appeals · Dec 10, 1940

Where trust filed information return 1041, adequacy of information given therein not being challenged, and regulations not clearly providing for filing of additional return, held imposition of penalty under section 291 of … purposes and in the manner specified in section 23(o), or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or for the establishment

Estate of Gamble v. Commissioner

69 T.C. 942 · United States Tax Court · Mar 16, 1978

In Pratt the decedent established a trust during her lifetime which contained a provision directing the trustees upon her death to set aside from the principal of the trust fund the sum of $50,000 to pay the whole or any … This is a result that Congress clearly intended to avoid by enacting section 2053(c)(1)(B) (which proscribes the deduction of an estate, succession, legacy, or inheritance tax from the gross estate).

Space Mark, Inc. v. United States

45 Fed. Cl. 267 · United States Court of Federal Claims · Nov 9, 1999

This decision was reached after reviewing the qualifications of the 13 employees to determine the positions on the base for which they qualified.... … The MEO is not the existing in-house organization, but the organization the agency would establish if it were competing for the work.

Stuart v. United States

123 Fed. Cl. 413 · United States Court of Federal Claims · Sep 25, 2015

Luken: MEDPROS is a web-based system developed by the Army Medical Department (“AMEDD”) to track all immunization, medical readiness, and deployability data for all soldiers and Department … As such, to successfully challenge a decision by the ABCMR, a plaintiff must prove by “cogent and clearly convincing evidence” that the decision is arbitrary, capricious, unsupported by substantial evidence, or contrary to

Boldrini-Senn v. Secretary of Health and Human Services

United States Court of Federal Claims · May 19, 2020

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 … As a result, the vaccine caused an “override” of OSS’s immune system development, leading to chronic illness. Id. at 5–6.

Mecca Grade Growers, LLC

Trademark Trial and Appeal Board · Mar 12, 2018

“Generic terms do not so qualify.” Id. See also Clairol, Inc. v. Roux Distrib. … These examples clearly show the meanings that relevant consumers attribute to those words when they are used separately and when they are used together.

Avildsen Tools & Machines, Inc. v. Commissioner

26 T.C. 1127 · United States Tax Court · Sep 21, 1956

Later, after the surplus stock had been diminished, it began purchasing twist drills from established drill manufacturers. … Likewise, since we hold that petitioner is qualified under section 722 (c) (1) it is not necessary for us to consider whether it also qualifies under 722 (c) (3).

Sunpreme Inc. v. United States

145 F. Supp. 3d 1271 · United States Court of International Trade · Jan 8, 2016

Moreover, “[w]here, as here, claims depend upon a waiver of sovereign immunity, a jurisdictional statute is to be strictly construed.” Celta Agencies, Inc. v. … Since Plaintiff is complaining about the ultra vires suspension of liquidation and collection of cash deposits, which were clearly based upon CBP’s interpretation of the ambiguous language of the Orders excluding thin film

Skaw v. United States

13 Cl. Ct. 7 · United States Court of Claims · Jul 30, 1987

Plaintiffs called 16 witnesses, four of whom were qualified as experts; defendant called nine witnesses, two of whom were qualified as experts. Posttrial briefing was completed on May 1, 1986. … Further exploration clearly was needed before development work to mine the gravels would be reasonably appropriate.

Hyundai Electronics Industries Co. v. United States

342 F. Supp. 2d 1141 · United States Court of International Trade · Apr 16, 2004

Here, Commerce did not clearly act outside the bounds of its discretion in conducting verification. See Hontex Enter., Inc. v. … Furthermore, Hyundai explains that it has chosen to deposit the full amount of severance benefits with the insurance companies in order to qualify for tax benefits. Id.

Cleek Aviation v. United States

20 Cl. Ct. 766 · United States Court of Claims · Jul 13, 1990

In the Federal Circuit, the standard for establishing excusable neglect is strict. Prestex, 4 Cl.Ct. at 17. … Excusable neglect is limited to “unique and extraordinary circumstances,” and few situations will ordinarily qualify. Reinsurance Co. of America, Inc. v.

Central Eureka Mining Co. v. United States

138 F. Supp. 281 · United States Court of Claims · Feb 20, 1956

Shortly after the establishment of WPB’s predecessor agency, the Office of Production Management, an operating division known as the Labor Division was established in OPM to study and keep abreast of the labor requirements … Nor, we think, is there anything in the doctrine of sovereign immunity which requires us to adopt such a view as regards Government agencies.

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.