Case law

10-46 917

Board of Veterans' Appeals · Nov 28, 2014

Second, entitlement may be established on a showing of an event not reasonably foreseeable. … Poor nutrition resulted in an impaired immune system. Stresses can affect the immune symptoms, thereby impairing the ability to fight off infections.

Bartel v. Commissioner

54 T.C. 25 · United States Tax Court · Jan 14, 1970

Account No. 36, which was established in February 1954, reflected 79 disbursements to the petitioner between that date and the liquidation of the corporation, for a total of $ 312,130.03. … In the case before us, the disbursements were clearly treated as loans at the times they were made.

Bosque Canyon Ranch, L.P. v. Comm'r

110 T.C.M. 48 · United States Tax Court · Jul 14, 2015

- 16 - [*16] within a two-year period are “presumed to be a sale * * * unless the facts and circumstances clearly establish that the transfers do not constitute a sale”).6 The … Moreover, BCR I failed to make any plausible contentions sufficient to establish reasonable cause.

Todd Simanski and Julia Simanski, as Parents and Next Friends of O.A.s, a Minor v. Secretary of Health and Human Services

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.

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.

United States v. W. X. Huber Co.

30 C.C.P.A. 183 · Court of Customs and Patent Appeals · Mar 1, 1943

These qualifying words negative this contention of the appellant. … and establish that claim upon the trial.

R & W Flammann GmbH v. United States

53 Fed. Cl. 647 · United States Court of Federal Claims · Aug 28, 2002

Clearly the decision in that case turned on the finding of both nonpublic disclosure and a showing of potential competitive harm. … Plaintiffs contention (by this lawsuit) that it will be harmed clearly goes to an appearance or perception of impropriety.

Great Northern Railway Co. v. United States

178 Ct. Cl. 226 · United States Court of Claims · Jan 20, 1967

As shown in the findings, both of these men are eminently qualified in the ordnance field, and the latter also is highly qualified with respect to matters involving the transportation of military ordinance. Dr. … See footnote 3 to finding 3(e), infrcij which clearly shows that plaintiff’s petition herein was timely filed.

Hezekiah Green, Jr. v. Robert A. McDonald

28 Vet. App. 281 · United States Court of Appeals for Veterans Claims · Oct 24, 2016

Because this case implicates the Secretary’s compliance with Rule 10(d) and the Court clearly has jurisdiction to enforce its own rules, the Court has jurisdiction to determine whether the Secretary’s policies and procedures … Unlike § 1.601(a)(1), there is no requirement in § 1.601(a)(2) that an attorney of record at the Court be accredited by VA to *290 qualify for remote access.

Michel v. Commissioner

58 T.C.M. 1019 · United States Tax Court · Dec 26, 1989

Moreover, it is well-established *681 that a valid IRA is created once the requirements are met by the instrument. In Orzechowski v. … Petitioners clearly do not fall within the provisions of section 408(d)(5)(B) . Petitioners also analogize their case to Larotonda v.

Estate of Metcalf v. Commissioner

7 T.C. 153 · United States Tax Court · Jun 18, 1946

Prest, both residents of Memphis, Tennessee, are the qualified and acting executrices of his will. … There, the taxes assessed and accrued at date of death were subsequently rendered noncollectible from the estate by issuance of the Ohio Tax Commission's certificate of immunity.

Cohen v. Commissioner

44 B.T.A. 709 · United States Board of Tax Appeals · Jun 12, 1941

value of the assets was less than the reserves required by the law of Missouri, and a lien was placed against all policies, including those of the petitioner, equal to 50 percent of the terminal reserve of each policy as established … insurance policies herein seem to me to be matters of security during life, equally with the payments under the annuities in the Broderick case; they *1302 do not render the life insurance policies profit transactions, and are clearly

Steeves v. United States

United States Court of Federal Claims · Sep 7, 2021

Plaintiff further argued restrictions barring the IRS from taking the complained-of reaction are “‘clearly established’ in Congress’ First Amendment Mandate to the United States government, which reads in pertinent part, … Plaintiff also points to the First Amendment’s Establishment Clause as evidence that citizens may “establish[] one’s own unincorporated, unregistered, Private Sector ‘Church,’ based upon one’s own Private ‘religion.’”

Wilbur-Ellis Co. v. United States

18 C.C.P.A. 472 · Court of Customs and Patent Appeals · Mar 25, 1931

In discussing the proper construction of the provision “all substances expressly used for manure,” the court said: The qualifying words are not “expressly intended for use as manure,” or “expressly imported for use as manure … As heretofore indicated, it is well established that tariff statutes are made for the future as well as for the present. United States v. Downing et al., supra.

The Logistics Company, Inc v. United States

United States Court of Federal Claims · Dec 14, 2022

Accordingly, contrary to the Government’s position, the Koshani matter clearly occurred within the scope of FAR 52.209-7(c)(1). ii. … (c)(1)(ii),” which indicates that a matter may not qualify under both paragraphs (c)(1)(ii) and (c)(1)(iv). FAR 52.209-7(c)(1)(iv) (emphasis added).

Mannesmann-Sumerbank Boru Endustrisi T.A.S. v. United States

86 F. Supp. 2d 1266 · United States Court of International Trade · Dec 23, 1999

The issue before the Court, then, is whether Commerce’s Final Results are consistent with its established practice. … Commerce’s rationale for doing so is that a "lack of clearly defined commercial accounting principles and the predominance of tax law mean that Turkish law should be treated with extreme caution, and international accounting

J. D. Richardson Co. v. United States

25 Cust. Ct. 97 · United States Customs Court · Sep 8, 1950

Tbe record before us includes tbe testimony of two well-qualified witnesses who appeared on behalf of tbe plaintiff and three exhibits. … We consider the facts of tbe Willoughby case, supra, clearly distinguishable from the case at bar.

Schwarz v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 4, 2024

Clearly he has a large component of anxiety and somatization which I believe is his primary problem. … Mike clearly prefers an alternative medicine pathway in pursuit of a diagnosis and treatment.

Northstar Vermont Yankee, LLC v. United States

United States Court of Federal Claims · Apr 21, 2022

The Court held that the delay qualified only as a partial breach based on the agency’s stated intent to perform under the terms of the Standard Contract in the future. Id. at 1376–77. … However, unlike standard fuel that meets all the general specifications, this latter provision qualifies DOE’s acceptance obligation.

Ludorff v. Commissioner

40 B.T.A. 32 · United States Board of Tax Appeals · Jun 7, 1939

The petitioners are the duly qualified executrices of the estate of Albert Ludorff, who died May 26, 1934. … reflect income, the computation shall be made in such manner as in the opinion of the Commissioner does clearly reflect income.