Case law

Thompson v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 10, 2017

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 … Initially, A.H.P.’s differential diagnosis included “fever, viral syndrome, urinary tract infection, sepsis, bacteremia, meningitis, [or] reaction to immunizations.” Ex. 2 at 6.

Du Pont v. Commissioner

74 T.C. 498 · United States Tax Court · Jun 3, 1980

On February 28, 1966, the association received a determination from the Baltimore District Office, Internal Revenue Service, to the effect that it qualified as a charitable organization under section 501(c)(3). … Rule 39, Tax Court Rules of Practice and Procedure, clearly provides that the defense of estoppel must be raised in the pleadings. In this case, amendment of the pleadings is within the discretion of the Court.

Associated General Contractors of America, Inc. v. Laborers International Union of North America

476 F.2d 1388 · Temporary Emergency Court of Appeals · Apr 12, 1973

The craft boards were to be established “to determine whether wages and salaries are acceptable in accordance with the criteria established in section 6.” (Sec. 2.) … It is neither a narrow nor a grudging construction to draw distinctions clearly delineated by controlling regulations, nor did the agencies have license to disregard them.

Perspecta Enterprise Solutions LLC v. United States

United States Court of Federal Claims · Jan 15, 2021

Although the Tucker Act explicitly waives the sovereign immunity of the United States against such claims, it “does not create any substantive right enforceable against the United States for money damages.” … In fact, the discussions held as a result of the ENs were clearly to Perspecta’s benefit, as it resulted in a higher overall rating.

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.

Morrison v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 9, 2024

There, he discovered that another paper found a region around WEQ where there was an immune response when a human was immunized with diphtheria. … The fact that we still immunize people for diphtheria provides strong support for this point. In other words, CRM197 does not confer immunity against diphtheria.

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.

Cassman v. United States

31 Fed. Cl. 121 · United States Court of Federal Claims · Apr 28, 1994

To qualify for the Philippines exception, a child had to be: bom [to the taxpayer] or legally adopted by him, in the Philippine Islands before 1946, if the child is a resident of the Republic of the Philippines, and if the … Birth, as defendant points out, is a clearly defined event, providing a bright line by which the availability of the exemption can be determined.

Dessy Enterprises, Inc. v. United States

40 Cust. Ct. 266 · United States Customs Court · May 15, 1958

None of it is in the realm of rare or truly antique pieces, nor does any of it qualify as works of art. … In some cases, however, and the present case is an example, the very establishment of the error or invalidity of the collector’s action also establishes the propriety or correctness of the relief sought.

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.

Faulkenberry v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 29, 2026

Faulkenberry alleged the flu vaccine and the hepatitis A vaccine caused WCF to develop “acute encephalopathy post immunization and encephalitis/encephalomyelitis following immunization procedure,” as well as “severe developmental … She failed to establish a persuasive theory to explain how the hepatitis A and/or flu vaccines can cause anti-NMDAR encephalitis. 2024 WL 4892507.

LANFERMAN

25 I. & N. Dec. 721 · Board of Immigration Appeals · Jul 1, 2012

and common law framework by the courts of the controlling jurisdiction.3 3 When examining the law of the prosecuting jurisdiction, it is paramount to understand that the “elements” of an offense will not always be clearly … Ashcroft, 383 F.3d at 161, the Third Circuit specifically identified the qualifier in section 101(a)(43)(M)(i) of the Act, “in which the loss to the victim or victims exceeds $10,000,” as the “prototypical example” of an

Cronin v. United States

98 Fed. Cl. 268 · United States Court of Federal Claims · Mar 31, 2011

Servicemembers who would qualify for disability retirement but for the fact that their conditions have not yet stabilized may be placed on the TDRL. Id. § 1202. … The statutes establishing the TDRL clearly recognize that it is distinct from active duty service.

Dean v. United States

92 Fed. Cl. 133 · United States Court of Federal Claims · Mar 29, 2010

First, plaintiff alleges that the AFBCMR’s September 25, 2003 and November 19, 2008 decisions “contained manifest errors and were clearly erroneous” and were “contrary to the [VA’s] award for service connected disability … A waiver of immunity “cannot be implied but must be unequivocally expressed.” United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969).

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.

Oztimurlenk, R.N. v. United States

United States Court of Federal Claims · Oct 20, 2022

But that case is clearly distinguishable. … Thus, predominance cannot be established.

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.’”

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.

Leopard v. United States

United States Court of Federal Claims · Oct 2, 2025

Leopard’s submission qualifies as a “duly filed” claim warranting IRS examination is not clearly resolved by existing legal authority. Mr. … This is not determinative, as established precedent indicates that the IRS’s tax treatment in a given year does not prevent it from adopting a different position in a separate year. Harrah’s Club v.