Case law

Linen Thread Co. v. Commissioner

14 T.C. 725 · United States Tax Court · Apr 28, 1950

It was clearly not the purpose for which the American office was established to make sales in the United States. … C. 1009 , 1017: * * * The petitioner was not shown to be qualified to do business in New York under its law.

First Commercial Bank v. Secretary of the Deptartment of Health & Human Services

19 Cl. Ct. 226 · United States Court of Claims · Dec 11, 1989

A medical expert determined that Kari suffered a post-pertussis immunization encephalopathy. Kari will continue to suffer the effects of this vaccine-related disorder throughout her life. … As guardian of the Estate of Kari Janeen McLean, a minor, it is expected that petitioner, First Commercial Bank, will establish appropriate procedures to safeguard the best interests of its ward.

VIGIL

19 I. & N. Dec. 572 · Board of Immigration Appeals · Jul 1, 1987

er7t7 Interim Decision # 3050 the guerrillas' interest in such persons, where the guerrillas' inter- est in the person is clearly limited to recruitment, to amount to "persecution" within the meaning of the Act. 4 See Matter … An. alien could, of course, qualify for asylum on the basis of reasons unrelated to his unwillingness to perform military service.

Waltner v. United States

98 Fed. Cl. 737 · United States Court of Federal Claims · Apr 22, 2011

The Internal Revenue Code specifies that before doing so, the taxpayer must comply with the tax refund scheme established in the Code. … United States that: “Clearly, Congress did not intend to waive the United States’s sovereign immunity and thereby expose the federal treasury to unknown claims from unspecified taxpayers for an unlimited period of time.”

Pratt & Letchworth Co. v. Commissioner

21 T.C. 999 · United States Tax Court · Mar 25, 1954

First, the temporary and unusual character of the circumstance or event must be clearly established. … Petitioner having failed to establish that it qualifies for relief under section 722 (b) (2), (4), or (5), we need not discuss its reconstruction of base period income under those sections.

Hillensbeck v. United States

69 Fed. Cl. 369 · United States Court of Federal Claims · Jan 31, 2006

Therefore, in order to qualify as a “public safety officer,” under the PSOBA in this case, Plaintiff Samantha Scott must establish that Ms. … suit, the United States is immune from an interest award.”).

Smith v. Commissioner

10 T.C. 701 · United States Tax Court · Apr 28, 1948

The record in this case, we think, rather clearly establishes that the deduction here sought by petitioner is not allowable under the provisions of either section 23 (e) (1) or section 23 (e) (2) of the Internal Revenue Code … The circumstances of the loss fail to qualify it for deduction as an “other casualty,” for it has been held that in construing the meaning of that term the rule of ejusdem generis is applicable and in order that a loss may

Shimota v. United States

21 Cl. Ct. 510 · United States Court of Claims · Sep 10, 1990

Also plaintiffs argue that in 1986, in establishing the Federal Employees Retirement System (FERS), Congress left this definition intact expressing its intent to approve this tax free treatment. … It clearly is an integral part of that annuity which cannot be disregarded in determining the total amount each retiree is due in the aggregate to receive under CSRS.

Davis v. Secretary of the Department of Health & Human Services

19 Cl. Ct. 134 · United States Court of Claims · Dec 5, 1989

Richard Brilli, of the Immunization Clinic of the Naval Air Station, administered the DPT vaccination to Joey. … The Special Master’s proceeding provides a better forum to review matters which Congress wanted a part of the decisionmaking process, yet which may not qualify as evidence.

Wells v. Commissioner

40 T.C. 40 · United States Tax Court · Apr 15, 1963

As respondent himself phrases it in his brief: “To qualify for that [Ph. … “The Administrator shall have authority to establish residencies and Internships; to appoint qualified persons to such positions without regard to civil-service or classification laws, rules, or regulations; and to prescribe

Fulbright v. United States

97 Fed. Cl. 221 · United States Court of Federal Claims · Feb 16, 2011

United States, 566 F.3d 1358, 1360 (Fed.Cir.2009) (“waivers of the United States’s sovereign immunity are to be construed narrowly”). … CONCLUSION Plaintiff failed to discharge his burden to establish jurisdiction.

Chapman Law Firm v. United States

63 Fed. Cl. 25 · United States Court of Federal Claims · Nov 23, 2004

If the showing meets the test, nothing more need be done to establish the trial court’s jurisdiction.” Id. at 1378 . … Consistent with the Federal Circuit’s guidance in Fisher , plaintiff has established the court’s jurisdiction. 364 F.3d at 1378 (stating that a plaintiff “establish[es] the trial court’s jurisdiction” upon fifing “a well-pleaded

Ainslie v. United States

55 Fed. Cl. 103 · United States Court of Federal Claims · Jan 6, 2003

In the court’s view, these eases establish that section 5343(a) is money-mandating. … The established rule is that one is not entitled to the benefit of a position until he has been duly appointed to it. 424 U.S. at 402 , 96 S.Ct. 948 .

B.F. Goodrich Co. v. United States

794 F. Supp. 1148 · United States Court of International Trade · Jun 9, 1992

Section 1313(j)(2) clearly and unambiguously states that imported merchandise, “on which was paid any duty, tax, or fee imposed under Federal law because of its importation” qualifies for drawback if the substituted goods … However, Customs established a substantive new requirement that does not exist in the statute.

American Floor Consultants & Installations, Inc. v. United States

70 Fed. Cl. 235 · United States Court of Federal Claims · Mar 14, 2006

However, “[i]t is well established that the Court of Federal Claims has jurisdiction only where and to the extent the government has waived its sovereign immunity, and any waiver of sovereign immunity cannot be implied but … Consequently, if a plea, immunity, or witness protection agreement is violated, the United States is obligated to pay money for its breach “only if the agreement clearly and unmistakably subjects the United States to monetary

DGR Associates, Inc. v. United States

94 Fed. Cl. 189 · United States Court of Federal Claims · Aug 13, 2010

By using the phrases “notwithstanding any other provision of law ... a contract opportunity shall be awarded on the basis of competition to qualified HUBZone small business concerns,” Congress established a priority for the … To further the goal of aiding small businesses, Congress has established certain programs to assist qualifying small businesses in obtaining “a fair proportion” of Federal contracts. 2 Id. §§ 631(a), 637(a)(1)(C), 657a.

J v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 31, 2022

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … Zamvil tried to establish that the mechanism of molecular mimicry could instigate immune-mediated disease processes, he had offered little in the way of evidence directly connecting the Tdap vaccine to TM in this manner.

Kelsey v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 4, 2026

Kelsey has not established that he is entitled to compensation. Mr. … Kelsey’s asserted onset (one day) was too rapid to qualify for a presumption of causation. See 42 C.F.R. § 100.3(a)¶ XIV.D. Mr. Murphy also stated that Mr.

Loyd v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 1, 2021

The record clearly established the CBC panel ordered at Ms. Loyd’s request revealed a normal platelet level of 340,000. Id. at 112–13; Ex. 2 at 40. Dr. … In attempting to establish entitlement to a Vaccine Program award of compensation for a Non-Table claim, a petitioner must satisfy all three of the elements established by the Federal Circuit in Althen v.

L. M. Daniels and Clayton G. Leonard v. The United States

407 F.2d 1345 · United States Court of Claims · Mar 14, 1969

It was found that no adequate salary formula could be established upon a classification of the relative functions, experience, and qualifications of the pilots, since most pilots performed or were qualified to perform the … As plaintiffs admit in their cross-motion, defendant’s position is clearly correct. Burich v.