Case law

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.

Atwood v. Commissioner

29 B.T.A. 740 · United States Board of Tax Appeals · Jan 11, 1934

The will of Eugene Atwood was admitted to probate in the probate court of Stonington, Connecticut, and the persons named as executors qualified as such. … The decree of the probate court clearly shows, we think, that the administration of the estate was not completed on March 31, 1928.

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

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.

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.

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”.

Nsk Ltd. v. United States

245 F. Supp. 2d 1335 · United States Court of International Trade · Jan 9, 2003

Commerce states that it has examined the record with respect to NTN’s alleged home market sample sales to determine if these sales qualify for such an exclusion. … NTN claims that the record clearly shows that the expenses excluded Consol.

Webb v. Commissioner

67 T.C. 293 · United States Tax Court · Nov 23, 1976

We think it quite evident that both the language and legislative history of these subsections clearly establish that the proceeds of the Webb estate’s sale of the Webb Co. stock to Kinchafoonee were not a dividend to Webb … death taxes qualifying under section 303.

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.

Simanski v. Hhs

United States Court of Federal Claims · Jan 16, 2014

Shoenfeld, however, stated that they showed that the body’s immune system was attacking O.A.S.’s nerves. … She indicated: O.A.S. is clearly getting stronger. She kicks her legs very actively. She continues to have flail feet.

Committee to Preserve American Color Television v. United States

527 F. Supp. 341 · United States Court of International Trade · Nov 18, 1981

Sections 17 and 20 merely established a procedure for the exercise of that authority. Moreover, a comparison of section 18 and section 618 leaves no doubt but that the former is the predecessor of the latter. … According to the plaintiffs here, just as the court read the qualifying phrase “engaged in commerce” into the provision in question because it appeared in related provisions, so too this court should read the phrase “fines

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.

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.

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.

Ory Eshel & Linda Coryell Eshel v. Commissioner

142 T.C. No. 11 · United States Tax Court · Apr 2, 2014

As regards France, the “applicable laws” are defined in article 2(1)(b) to include the following: i. laws establishing the administrative organization of social security programs; ii. laws establishing … Petitioners similarly try to establish a link with articles 12 and 13, which coordinate periods of coverage.

Davis v. Commissioner

63 T.C.M. 2849 · United States Tax Court · Apr 23, 1992

Notwithstanding her concessions, petitioner contends that she qualifies as an innocent spouse under section 6013(e). … We note that the record clearly establishes that petitioners have lived in California since approximately June 1982.

Filtration Development Co. v. United States

60 Fed. Cl. 371 · United States Court of Federal Claims · Apr 13, 2004

Third, the parties dispute whether plaintiff has clearly and convincingly demonstrated its entitlement to the extraordinary remedy of a permanent injunction. … It is unclear if any additional steps, besides representations that a trade study for fully qualified IBF kits will be conducted, have been taken to promote competition.