Case law

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.

Albert P. Blue v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · May 16, 2018

While recognizing that normally a decision merely remanding a case would not qualify as "some relief on the merits," the U.S. … Cir. 2012). 3 There had been claims that the Federal Circuit's caselaw about what was necessary to qualify as a prevailing party was inconsistent.

Tosçelik Profil ve Sac Endüstrisi A.Ş. v. United States

321 F. Supp. 3d 1270 · United States Court of International Trade · Jun 6, 2018

Commerce applies a two-pronged test to determine whether a producer qualifies for a duty drawback adjustment. See Saha Thai, 635 F.3d at 1340. … The law clearly requires Commerce to explain the basis for its decisions. See, e.g., NMB Singapore Ltd. v. United States, 557 F.3d 1316, 1319–20 (Fed.

Hughes Transp., Inc. v. United States

121 F. Supp. 212 · United States Court of Claims · May 4, 1954

But unless they do, the established legal *230 rate applies. … R. 774, the imposition of a state license tax upon an Illinois corporation qualified to transact business in Virginia, was upheld by the court where a substantial part of the corporation’s work on a construction contract

Applicability of the Federal Vacancies Reform Act to Vacancies at the International Monetary Fund and the World Bank

Department of Justice Office of Legal Counsel · May 11, 2000

A lter­ nate Executive D irector o f IMF is Within the Executive Branch fo r the Purpose o f Qualifying fo r SES Benefits under 5 U.S.C. § 3392(c), at 4 (Nov. 4, 1980) ( “ OPM Opinion” ) (“ [T]hese positions are designed … See OPM Opin. at 3 (“ IMF clearly is not within the Executive Branch” ). As a result, IMF as a whole cannot constitute an independent establish­ ment.

Smith v. Comm'r

113 T.C.M. 4077 · United States Tax Court · Jun 7, 2017

Those matters are clearly within the scope of our jurisdiction authorized by Congress in section 7623(b)(4). III. … The nondiscretionary minimum award is clearly part of the statutory regime to encourage whistleblowers.

Wood v. Commissioner

26 B.T.A. 533 · United States Board of Tax Appeals · Jun 29, 1932

The petitioners are the duly qualified executors of the estate of their father, George Wood, who died February 17, 1926, a resident of the State of Pennsylvania. … On this statement it would appear that the deductions sought were clearly allowable.

Red Lake Band v. United States

17 Cl. Ct. 362 · United States Court of Claims · Mar 28, 1989

It is well established that the doctrine of sovereign immunity requires that the United States must consent to suit before any claim will lie against it. Testan v. … wasteful category to some clearly helpful one.

JOSEPH

22 I. & N. Dec. 799 · Board of Immigration Appeals · Jul 1, 1999

The Immigration Judge, however, terminated the underlying removal proceedings on January 20, 1999, after deciding that the respondent’s conviction does not qualify as an aggravated felony. … While the Service’s position may often be correct as a practical matter in other cases, this is because the nature of many convictions quite clearly make aliens subject to mandatory detention.

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.

Application of Conflict of Interest Rules to the Conduct of Government Litigation by Private Attorneys

Department of Justice Office of Legal Counsel · Feb 22, 1980

Canon 5 establishes that a law yer should exercise independent professional judgm ent on behalf o f a client. … Like §543, § 5 15(b) does not establish a minimum salary; service w ith­ out compensation would thus for similar reasons be permissible.

United States v. KAB Trade Co.

21 Ct. Int'l Trade 297 · United States Court of International Trade · Mar 26, 1997

Defendants clearly had time to prepare and present a response “as to why a claim for a monetary penalty should not be issued in the amount stated.” 19 U.S.C. § 1592 (b)(1)(A)(vii) (1994). … Bavarian Motors, Inc., 4 CIT 83 , 86 (1982), and administrative agencies are not immune from that requirement. Priority Products, 793 F.2d at 300 ; Bavarian Motors, Inc., 4 CIT at 86.

Christensen v. Commissioner

40 T.C. 563 · United States Tax Court · Jun 21, 1963

As we view it, his basic position is that the ledger account entries communicated to the organizations were sufficient to qualify the amounts as deductible charitable contributions under the applicable provisions of section … In addition, Congress has since enacted the payment requirement of section 170(a) which clearly prevents the deduction of the amounts in question. We are perfectly satisfied that petitioner acted in good faith.

International Artists, Ltd. v. Commissioner

55 T.C. 94 · United States Tax Court · Oct 22, 1970

The projection room was clearly used exclusively for business purposes. … The purchase of Harold Way in 1960 was clearly undertaken, to a significant degree, for business reasons.

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.

Finley v. Commissioner

33 T.C. 753 · United States Tax Court · Jan 29, 1960

We do not doubt the correctness of this contention, and the proposition can be considered well established. Guy C. Myers, 11 T.C. 447 (1948). … However, the Wattley case is clearly distinguished from that before us here.

Burbage v. Commissioner

82 T.C. 546 · United States Tax Court · Mar 29, 1984

Section 6501(e)(1), however, establishes an exception to the general rule. … Respondent argues that petitioner’s lease of the Burbage property qualifies as a redeemable ground rent under section 1055 which treats the redeemable ground rent as though it were in the nature of a mortgage.

Deckers Outdoor Corp. v. United States

844 F. Supp. 2d 1324 · United States Court of International Trade · Apr 24, 2012

A (a pair of the boots at issue) establishes, and the parties do not contest, that the foxing or foxing- like band on the Classic Crochet UGG boots is not “wholly or almost wholly of rubber or plastics” and therefore this … ‘slip-on type’ qualifies the term ‘footwear.’”

R-S-J

22 I. & N. Dec. 863 · Board of Immigration Appeals · Jul 1, 1999

proof of a fact to a court or tribunal and did not qualify as false testimony. … This does not establish that “[t]he same false statements, however, were given orally as testimony at the preliminary investigation, and this brings the case clearly within the proscription of the statute.