Case law

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.

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

SCHECTER GUITAR RESEARCH, INC 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.

U.S. MUSIC 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.

TRADITION GUITARS, INC 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.

WARMOTH GUITAR PRODUCTS, INC 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.

Rowlee v. Commissioner

80 T.C. 1111 · United States Tax Court · Jun 15, 1983

The opinions contained in the writings do not relate to any genuine issue of fact, and the writers had not been qualified as experts; therefore there was no foundation for admission of the opinions under rules 701, 702, and … "Impartiality is an impossibility with the tax court, it is clearly the hand maiden of the Internal Revenue Service.”

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.

Lerner New York, Inc. v. United States

908 F. Supp. 2d 1313 · United States Court of International Trade · May 1, 2013

Armillas qualifies as an expert in the design of brassieres and in garments identical or similar to the Bodyshaper. … Without objection from plaintiff, defendant moved to qualify Ms.

The NASDAQ Stock Market, Inc. v. Antarctica, S.r.l.

Trademark Trial and Appeal Board · Jun 30, 2003

In addition, the Board stated that establishing fame for dilution purposes is a more rigorous endeavor than establishing fame for a Section 2(d) likelihood of confusion analysis. Toro, 61 USPQ2d at 1180-81. … First, the record clearly establishes that opposer's mark was famous prior to the filing date of applicant's application.

Stuart Spector Designs, 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.

Kirby v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 17, 2020

Henry diagnosed petitioner as “having a complication due to vaccination, infection following immunization, and radial neuritis.” On October 23, 2013, during a second visit, Dr. … Petitioner further claims that “the Special Master determined both experts were qualified to opine in the case” and that it therefore “was not Dr.

Keystone Consolidated Industries, Inc. v. The Franklin Investment Corp. DBA Franklin Industries

Trademark Trial and Appeal Board · Aug 12, 2024

No. 91194974, 2015 TTAB LEXIS 67, at *50 (TTAB 2015) (finding expert witnesses qualified). … Because fame plays a dominant role in the likelihood of confusion analysis and famous marks are entitled to a wide scope of protection, a plaintiff is obligated to clearly prove the fame of its mark.

Kemper

United States Court of Federal Claims · May 4, 2018

Arnett who plaintiff contends signed the alleged agreement with him, had authority to enter into this agreement which plaintiff has failed to establish lt is well established that the government is not bound by the acts of … lt is well-established an allegation of fraud is a tort claim. § Brown v.

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.

Diamond A Cattle Co. v. Commissioner

21 T.C. 1 · United States Tax Court · Oct 9, 1953

He caused the petitioner to distribute its assets and liabilities to him as a liquidating dividend in cancellation of all but qualifying shares of its stock on August 15, 1945. … Routzahn , 282 U.S. 92 . *62 This is not a case in which the Commissioner has attempted to change a long established and consistently used method of accounting on the ground that it does not clearly reflect income or on any

Jupiter Corp. v. United States

2 Cl. Ct. 58 · United States Court of Claims · Jan 26, 1983

The record clearly establishes that plaintiff paid substantially less for Elgin stock than the adjusted basis of the Elgin property plus the value of Elgin’s tax loss carryovers. … The testimony, which is deemed credible, of all parties involved clearly supports this finding. This well established intent serves to carry the day for plaintiff. See Otey v.

Schlumberger Well Surveying Corp. v. United States

54 C.C.P.A. 37 · Court of Customs and Patent Appeals · Mar 9, 1967

Beard, qualified as a well-informed expert in the area of surveying and civil engineering. … Furthermore, the term clearly is not limited by adaptation to and utility in land surface work and field service, as appellant’s argument would, at least inferentially, imply.