Case law

Howe v. Commissioner

55 T.C.M. 1153 · United States Tax Court · Jun 27, 1988

To qualify for the exclusion the taxpayer is required by section 911(d)(1) to be: an individual whose tax home is in a foreign country and *314 who is -- (A) a citizen of the United States and establishes to the satisfaction … Nevertheless under section 911(a) petitioner must still establish that his "abode" was not in the United States.

Connolly v. Comm'r

95 T.C.M. 1371 · United States Tax Court · Apr 14, 2008

Russo told petitioner that she would consider anything he wanted to send her; if he qualified, she would schedule a face-to-face conference; and, if he did not qualify for a face-to-face conference, she would make her … Russo clearly told petitioner that he would get no face-to-face conference if he wished to discuss only frivolous issues. The only question is whether Ms.

Pacific Technica Corp. v. United States

33 Cont. Cas. Fed. 74,930 · United States Court of Claims · Dec 22, 1986

Defendant’s proof neither establishes a credible prima facie sale one year before the application of the sabot patent, nor establishes that the alleged sale was for profit. … It is well established that merely changing the size of a device is not an invention.

Pikes Peak Family Housing, LLC v. United States

42 Cont. Cas. Fed. 77,280 · United States Court of Federal Claims · Apr 7, 1998

Quite the contrary, the Act’s savings clause clearly and expressly states, in relevant part, that § 423 “does not ... limit the applicability of any ... remedies established under any other law or regulation.” 41 U.S.C. § … Particularly noteworthy is the deliberate care with which Judge Bruggink qualified his ruling in Metric, stating that “no single rule can be adopted generically covering discovery requests in these circumstances.” Id.

International Industrial Park, Inc. v. United States

100 Fed. Cl. 638 · United States Court of Federal Claims · Oct 7, 2011

Hutchison also qualifies as an expert in construction cost estimation and management. See (Hutchison, Tr. 826.) … The Government clearly acted as if the contract had been abandoned. Mr.

Sandoz Chemical Works, Inc. v. United States

34 Cust. Ct. 182 · United States Customs Court · May 19, 1955

The plain and unambiguous language of paragraphs 27 and 28, supra, clearly indicates that the same principle does not apply to their judicial construction. … Adoption by the legislators of such qualifying phrase suggests a purpose to make “suitable for use,” as judicially construed, the criterion for tariff classification of all coal-tar products possessing therapeutic properties

Lakland Musical Instruments, LLC v. Fender Musical Instruments Corporation

Trademark Trial and Appeal Board · Mar 25, 2009

We find the record establishes that he is sufficiently qualified to serve as a rebuttal expert as to the general methodology and implementation of the survey. Further, we do not find Mr. … The total qualifying sample consisted of 403 individuals who play the guitar at varying levels.

Michael Tobias v. Fender Musical Instruments Corporation

Trademark Trial and Appeal Board · Mar 25, 2009

We find the record establishes that he is sufficiently qualified to serve as a rebuttal expert as to the general methodology and implementation of the survey. Further, we do not find Mr. … The total qualifying sample consisted of 403 individuals who play the guitar at varying levels.

Stone v. Commissioner

38 B.T.A. 51 · United States Board of Tax Appeals · Jul 13, 1938

Her last will and testament, dated February 1, 1927, was duly admitted to probate on June 10, 1933, and petitioners herein are the duly qualified executrices of her estate. … The grantor having died first, his death clearly effected a transmission of the larger estate to the grantee.

Jade Trading, LLC v. United States

65 Fed. Cl. 487 · United States Court of Federal Claims · Apr 22, 2005

The documents in Plaintiffs’ Administrative Files are clearly relevant because they formed the underpinnings of the FPAA or contain data considered by the IRS in issuing the FPAA, challenged in this action. *492 The Government … To qualify as pre-decisional, the information must address matters “antecedent to the adoption of agency policy.” Walsky Constr. Co. v. United States, 20 Cl. Ct. 317, 320 (1990) (quoting Jordan v.

Textile Apron Co. v. Commissioner

21 T.C. 147 · United States Tax Court · Oct 30, 1953

It has been established that the regulations issued by the Commissioner must be upheld unless they are plainly inconsistent with the law itself. Commissioner v. … This is clearly not the case. The transferor's method of computing inventory valuation had no continuing effect on the petitioner.

McCullough v. Commissioner

4 T.C. 109 · United States Tax Court · Sep 29, 1944

Petitioner and his mother were appointed and qualified as executors of the estate on June 29,1915, and acted as such until the death of the mother on July 5, 1938. … In the latter the trustee of a trust, established by the taxpayers’ mother for their benefit, had sold real estate belonging to the trust, taking back a bond.

Levinson Music Products Ltd. v. Fender Musical Instruments Corporation

Trademark Trial and Appeal Board · Mar 25, 2009

We find the record establishes that he is sufficiently qualified to serve as a rebuttal expert as to the general methodology and implementation of the survey. Further, we do not find Mr. … The total qualifying sample consisted of 403 individuals who play the guitar at varying levels.

Peavey Electronics Corporation v. Fender Musical Instruments Corporation

Trademark Trial and Appeal Board · Mar 25, 2009

We find the record establishes that he is sufficiently qualified to serve as a rebuttal expert as to the general methodology and implementation of the survey. Further, we do not find Mr. … The total qualifying sample consisted of 403 individuals who play the guitar at varying levels.

SADOWSKY GUITARS LTD v. Fender Musical Instruments Corporation

Trademark Trial and Appeal Board · Mar 25, 2009

We find the record establishes that he is sufficiently qualified to serve as a rebuttal expert as to the general methodology and implementation of the survey. Further, we do not find Mr. … The total qualifying sample consisted of 403 individuals who play the guitar at varying levels.

Agile Defense, Inc. v. United States

United States Court of Federal Claims · Apr 22, 2019

After offerors submitted their initial proposals, the Agency established a competitive range of thirty offerors. See id. at 79515. … 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.”

Nelson v. Commissioner

110 T.C. 114 · United States Tax Court · Feb 19, 1998

In that regard, it is well established that a specific statutory provision will override a general provision. Bulova Watch Co. v. United States, 365 U.S. 753 (1961); D. Ginsberg & Sons, Inc. v. … Furthermore, we reject petitioner’s contention that the exclusion for income from the discharge of qualified real property business indebtedness in section 108(a)(1)(D) is, in effect, an ex post facto exception to the general

Scheidelman v. Comm'r

100 T.C.M. 24 · United States Tax Court · Jul 14, 2010

and qualified appraiser, apply. … A taxpayer who receives or expects to receive a benefit in return for a purported contribution may nonetheless be allowed a deduction if the money or property transferred clearly exceeds the benefit received and the excess

Pahos v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 11, 2026

Legal Standard The Vaccine Act was established to compensate vaccine-related injuries and deaths. Section 10(a). … Thus, he bears the burden of establishing actual causation.

Ashkir v. United States

46 Fed. Cl. 438 · United States Court of Federal Claims · Apr 4, 2000

Security Council Resolution 814, was established to maintain the secure environment created by UNITAF. In May of 1993, UNOSOM II formally assumed operations from UNITAF. … Defendant does raise one issue that is clearly jurisdictional.