Case law

Lanier v. Hines v. Anthony J. Principi

18 Vet. App. 227 · United States Court of Appeals for Veterans Claims · Aug 17, 2004

Relevant Background The appellant had qualifying service in the U.S. Army Reserves from May 1975 to March 1976. R. at 33. … Section 3.105(a) of title 38, Code of Federal Regulations, provides: Where evidence establishes [CUE], the prior decision will be reversed or amended.

Life Insurance Co. of Georgia v. United States

650 F.2d 250 · United States Court of Claims · May 20, 1981

The Court held in each of these cases that the taxpayers’ method of accounting was improper because it did not clearly reflect income. … The accounting procedures established by the NAIC apply if they are not inconsistent with the rules of accrual accounting.

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

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.

Hassay v. United States

United States Court of Federal Claims · Oct 23, 2020

Hassay had been “clearly and severely impacted by his time in the military.” App. to. Pl.’s Mot. to Suppl. and Correct the Admin. R. Ex. 3, at 47, ECF No. 24-1. … While the Tucker Act waives the sovereign immunity of the United States to allow a suit for money damages, United States v.

Childs v. Commissioner

103 T.C. 634 · United States Tax Court · Nov 14, 1994

Jones to be qualified to protect Garrett’s money. Around the middle of March 1986, Mr. Bradford and Mr. Philips reached a tentative settlement of the Garrett litigation. … To provide for the deferred compensation payments, the employer established a trust under which the employer was the settlor and beneficiary.

Ross-Hime Designs, Inc. v. United States

United States Court of Federal Claims · Sep 19, 2018

Such waivers of sovereign immunity must be construed narrowly and in favor of the Government. Lane v. Pena, 518 U.S. 187, 192 (1996). … As with the second Robonaut 1A hand, the record does not clearly reflect Robonaut 1B’s stages of development.

Beauchamp Construction Co. v. United States

34 Cont. Cas. Fed. 75,453 · United States Court of Claims · Mar 8, 1988

The clause is qualified, however, in that the adjustment for compensable delay is unavailable to the contractor to the extent that other causes, attributable to said contractor, would have simultaneously suspended, delayed … Id. *439 The reasoning in Chaney is clearly supported by the well-recognized rule fixing responsibility on the government for its specifications. La Crosse Garment Mfg. Co. v.

Trans-Atlantic Co. v. United States

70 Cust. Ct. 243 · United States Customs Court · Jun 28, 1973

A metal book end might be in the shape and form of an angle, yet it would not qualify as a structural shape. … Examination of the physical articles (exhibits 1 through 4, and exhibit 8) demonstrates this quite clearly. Their physical appearance indicates processing beyond angles.

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.

Authority of the President Under Domestic and International Law to Use Military Force Against Iraq

Department of Justice Office of Legal Counsel · Oct 23, 2002

The Cease-Fire, Material Breach, and Treaty Law No clearly established rule of international law exists regarding the appropriate circumstances in which a cease-fire established by a U.N. … Charter because it would not threaten the territorial integrity or political independence of Cuba; it did not qualify under international law as an act of war; and it qualified as action under a

Tetzlaff

United States Court of Federal Claims · Nov 25, 2015

"The United States, as sovereign, is immune from suit save as it consents to be sued." United States v. Sherwood, 312 U.S. 584, 586 (1941). A waiver of immunity "cannot be implied but must be unequivocally expressed." … Further, to determine "who qualifies as a federal government employee for various pay and benefit purposes[,] Congress has enacted detailed legislation establishing various categories of employees." Guevara v.

Bell Intercontinental Corporation v. The United States

381 F.2d 1004 · United States Court of Claims · Jul 20, 1967

United States, supra, note 4, on which defendant places emphasis, is clearly distinguishable from the situation here. … The amount received under an option agreement qualifies for capital gains treatment in the year the option is exercised, provided that the transaction otherwise qualifies for such treatment.

Kenan v. Commissioner

28 B.T.A. 733 · United States Board of Tax Appeals · Jul 25, 1933

Blount thereupon duly qualified as such executors and trustees. … For the reason stated we are of the opinion that *1093 the instant case is clearly distinguishable upon its facts from that, and that it can not be followed.

The Severson Group, LLC v. United States

United States Court of Federal Claims · Mar 8, 2021

Here, Severson falls short of establishing that Ho`opono made a material misrepresentation or engaged in a bait-and-switch. … -Intervenor’s Resp. at 19-20, however, Severson’s argument falls short of establishing a bait-and-switch.

Snell v. United States

168 Ct. Cl. 219 · United States Court of Claims · Nov 13, 1964

His *223 efficiency reports for that period indicate that he was in good physical condition and physically qualified for the performance of his duty. … The reports reflect such comments as “physically qualified”, “in excellent physical condition”, and “no physical defects noted”.

Buena Vista Farms, Inc. v. Commissioner

68 T.C. 405 · United States Tax Court · Jun 20, 1977

and oil payment rights * * * are not capital assets even though they are concededly "property" interests in the ordinary sense. * * * Thus, the mere fact that what was sold by petitioner was a "contract right" does not establish … Thus, proceeds from the sale of such "property" represent ordinary income. *107 In the present case, the record clearly indicates that petitioner held its water primarily for sale to customers in the ordinary course of its

Jimmy C. Bonds v. Denis McDonough

United States Court of Appeals for Veterans Claims · Oct 5, 2022

. §§ 3.307(a)(3) (2022) (one year limit), 3.309(a) (list of qualifying conditions).) He began treatment with VA medical providers in 1999. Mr. … Whether a filing raises an informal claim for benefits is normally a factual inquiry reviewed under the "clearly erroneous" standard, by which the Court can overturn the finding only if firmly convinced that the Board made

Transamerica Corp. v. United States

15 Cl. Ct. 420 · United States Court of Claims · Aug 31, 1988

There is no dispute that the Library qualifies as a donee under I.R.C. § 170. … Defendant acknowledges that some of the photographs qualify as artistic compositions.

Henry C. Beck Builders, Inc. v. Commissioner

41 T.C. 616 · United States Tax Court · Feb 18, 1964

of the Secretary or his delegate, does clearly reflect income. … Management’s liquidation, 1% years after its sale of Homes stock, apparently did not qualify under the nonrecognition provisions of secs. 332 and 334.