Case law

Missouri Baptist Hospital v. United States

555 F.2d 290 · United States Court of Claims · Apr 20, 1977

Cedars Realty & Development Corp., supra at 186, n.3, for example, the terms of the lease clearly provide that *513 the lessee would be responsible for the costs of repair. … The qualified appraiser, deceased at the time of trial, was of the opinion the property had a fair market value of $1,200,000.

Patin v. Commissioner

88 T.C. 1086 · United States Tax Court · Apr 29, 1987

The record clearly contradicts such an assertion. … The facts show that Parrish clearly knew core drilling would be necessary to establish the existence of reserves on such properties and that he was informed by Mathis in July of 1980 that the surface sampling done by Osmer

Pasco v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 11, 2022

However, the evaluator noted that M.P. appeared to have improved language skills each week and did not qualify for speech services. Id. … “very clearly [] had an infection . . . [and w]e know very clearly that [] infection in itself solely as [a] cause of illness” with a “neurologic outcome, particularly ADEM and any form of that.” Tr. 150:11–17.

Coastal Park LLC v. United States

United States Court of Federal Claims · May 28, 2019

Speaking more broadly, the Court held that “general provisions seeming to immunize the Government from paying damages due to its own breach or negligence should be construed, if possible, as not covering serious breaches … Even if Hurricane Matthew qualifies as a force majeure event under paragraph 16, Plaintiff 12 does not allege that the Hurricane itself prevented the parties from closing

Winston v. United States

United States Court of Federal Claims · Jul 7, 2025

Cir. 2004) (“It is well established that the Military Pay Act is a money-mandating statute.”). … Winston oddly does not clearly express this in his briefs but only implies it. Pl.

Constitutionality of the D.C. House Voting Rights Act of 2009

Department of Justice Office of Legal Counsel · Feb 26, 2009

Such language clearly refers to Con- gress’ Art. I power of “exclusive Legislation in all Cases whatsoev- er, over such District.” … Cir. 1987), the District Court for the District of Columbia upheld Congress’s power to enact legislation that treated the District as a state for purposes of Eleventh Amendment immunity, despite that amendment’s textual application

First Nat'l Bank v. Commissioner

35 B.T.A. 876 · United States Board of Tax Appeals · Apr 16, 1937

No bank is immune when confidence is generally disturbed, and particularly when lack of confidence assumes the form of a heedless “run” on another member bank. … The practice of the clearing house banks in this city to participate in “rescue parties” was clearly established by the evidence.

Marks v. United States

34 Fed. Cl. 387 · United States Court of Federal Claims · Nov 6, 1995

Clearly, the two types of relief are different, thus diminishing the effect of a section 1500 claim. … stations which were established more than 19 years prior to the current measurements.

Veridyne Corp. v. United States

86 Fed. Cl. 668 · United States Court of Federal Claims · Apr 16, 2009

In order to continue using plaintiff, both plaintiff and MAR-AD knew that the Contract would be opened to competition unless plaintiff satisfied a $3-million qualifying limitation to the Contract value. 1 Plaintiff was awarded … Moreover, conceding that Invoice No. 267 clearly includes expenses incurred from September 2004 through the end of the Contract period, defendant represents that no document was available to indicate that those same expenses

Davies Warehouse Co. v. Brown

137 F.2d 201 · Emergency Court of Appeals · Oct 11, 1943

But even more persuasive is the fact that the exemption clause is wholly devoid of any qualifying language which would indicate that the Congress intended it to have a varying local application. … (sewer systems) Code of 1939, § 2832; slaughtering establishments — Minn.Mason's Stat.1927, § 1786, — N.C.

Estate of Smith v. Commissioner

57 T.C. 650 · United States Tax Court · Feb 23, 1972

Lowe qualified as coexecutors of the decedent’s estate. … Clearly, there was no necessity under the will to sell the sculptures beyond the point necessary to discharge funeral and administration expenses and claims.

Guilliod v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 2, 2024

ATTORNEYS’ FEES AND COSTS 1 On December 16, 2021, Eric Guilliod (“Petitioner”) filed a petition for compensation under the National Vaccine Injury Compensation Program (“Vaccine Program”) 2 alleging that he suffered immune … Respondent argued “the Court should reserve the highest rates for the most qualified experts opining on the most complex medical issues.” Resp. Response at 3.

Lindsay Manor Nursing Home, Inc. v. Comm'r

113 T.C.M. 3994 · United States Tax Court · Mar 23, 2017

Taxpayer would not be able to meet its payroll and other basic necessities, which in turn would result in patients not receiving the needed care from qualified healthcare providers that the law mandates … In determining whether the statute clearly expresses the intent of Congress, this Court, the Court of Appeals for the D.C.

Sandoz, Inc. v. United States

60 Cust. Ct. 637 · United States Customs Court · Jun 19, 1968

The record in this case clearly discloses, in our opinion, that digitoxin is a distinct chemical entity and drug from its precursor in the digitalis leaves, lanatoside A. … No proof has been adduced establishing that 21-acetoxy pregnenolone is found in nature, and the record is indisputable that the imported merchandise is a manufactured product.

Chippewa Cree Tribe of the Rocky Boy's Reservation v. United States

69 Fed. Cl. 639 · United States Court of Federal Claims · Jan 26, 2006

While the Tucker Acts provide the “clear statement from the United States waiving sovereign immunity” required to establish jurisdiction over a suit against the government, United States v. … Defendant also argues that funds appropriated to satisfy the 1980 Award are exempt from the IJFDA and its governing regulations because of the qualifying language used in the 1982 Distribution Act.

VMS Hotel Partners v. United States

39 Cont. Cas. Fed. 76,631 · United States Court of Federal Claims · Mar 7, 1994

The contractor’s establishment must not be located in a known drug or vice area, or an area of poor reputation. … Section 1.3 provides: 1.3 Subcontracting: The contractor shall furnish meals and lodgings from his/her establishment, or at the location specified in the contract.

George Thompson v. Commissioner

140 T.C. No. 4 · United States Tax Court · Mar 4, 2013

“The total necessary expenses establish the minimum a taxpayer and family needs to live.” IRM pt. 5.15.1.7(1) (May 9, 2008). … Form 433-A clearly states that the expenses may not be allowed, and that discretion to allow the expenses lies with the IRS.

Walters v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 11, 2022

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 … Akbari is an active researcher in the field of immune tolerance in triggering an autoimmune disease. Id. at 3. Despite Dr. Akbari’s qualifications in immunology, he is not a medical doctor and lacks clinical experience.

ESTATE OF J. W. KIRKPATRICK v. COMMISSIONER

61 T.C.M. 2147 · United States Tax Court · Mar 14, 1991

Kirkpatrick (decedent) died on June 21, 1981, and Scott Kirkpatrick III qualified as the executor of his estate (the estate). … She has established that she filed a joint income tax return with her husband for 1979.

Furner v. Comm'r

47 T.C. 165 · United States Tax Court · Nov 21, 1966

The cases cited by plaintiff are fully in accord with the proposition that, before a person can qualify for a deduction under section 162 , he must either be engaged in remunerative activity or have a definite connection, … I think that the Canter case is clearly distinguishable since it involved a much longer absence from her active nursing work.