Case law

Dougherty v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 6, 2026

CRPS starts with a triggering event from an injury, surgery, or trauma, which causes activation of the peripheral immune system. Id. … I informed Petitioner that she had not clearly pled a specific injury. Also, the expert reports filed by Petitioner were not from qualified experts in rheumatologic, allergic, autoimmune, or neurologic diseases.

McKnight v. Commissioner

63 T.C.M. 2853 · United States Tax Court · Apr 23, 1992

The memorandum states clearly to all recipients of lump-sum payouts that the amount will be subject to all applicable Federal, state, and local income tax withholding, as well as FICA contributions. … The determination of the Commissioner that petitioners' underpayment of tax was due to negligence or intentional disregard of rule or regulations is "presumptively correct and must stand unless the taxpayer can establish

Southern Pacific Co. v. United States

59 Ct. Cl. 36 · United States Court of Claims · Jan 7, 1924

We are very willing to give the plaintiff any finding to which it may be entitled and prefer to err through liberality rather than otherwise, but we do not find that this witness qualified himself to testify as to the understanding … Nor could the claimant create for itself any right by attempted departure from established methods.

George D. Harter Bank v. Commissioner

38 B.T.A. 387 · United States Board of Tax Appeals · Aug 30, 1938

On April 1, 1933, salaries were established at 75 percent of the rates which were in effect prior to March 1933. … This resulted in establishing a value of $17.13 per share for the class A common.

Abou-El-Seoud v. United States

United States Court of Federal Claims · Feb 28, 2018

Therefore, an employee who “clearly meets the criteria for exemption must be designated FLSA exempt. … And, even if Plaintiff or other witnesses testified that she regularly worked after 3:30 p.m., that does not establish that Plaintiff was performing work that qualified as compensable overtime.

Essen Mall Properties v. United States

36 Cont. Cas. Fed. 75,942 · United States Court of Claims · Sep 17, 1990

began discussions with the Postal Service in November 1985 concerning the Baton Rouge project, at which time plaintiff was told that its newly-constructed shopping mall (Essen Mall) was located in the geographical area thus qualifying … Such activities clearly indicate that, as of early March 1986, there was no agreement to lease.

Wilson v. Brown

7 Vet. App. 542 · United States Court of Appeals for Veterans Claims · Apr 21, 1995

However, neither of these statements establishes that his anxiety disorder causes him to be unable to perform his job. … While the appellant’s job may be aggravating his anxiety condition, that issue is not pertinent to the question whether he qualifies for further chapter 31 training under § 21.284(a)(2).

Boyce v. United States

United States Court of Federal Claims · Mar 31, 2023

and clearly have demonstrated the potential for full military careers. 2.2. … Commanders will clearly state specific reasons for all withholding actions.

Nemitz v. Comm'r

130 T.C. 102 · United States Tax Court · May 15, 2008

All of those options qualified as incentive stock options (isos). During each of the years 1997, 1998, and 2000, Mr. Nemitz exercised at least certain of the ISOs that McLeod granted to him (McLeod ISOs). … That stipulation is clearly contrary to the facts that we have found are established by the record, and we shall disregard it. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989).

Taylor v. United States

192 Ct. Cl. 581 · United States Court of Claims · Jun 12, 1970

The evidence clearly shows that the injury was incurred in service and not in an automobile accident prior to reentering service. … The evidence in this case clearly establishes that at the time of his release from active duty on May 28,1962, plaintiff was permanently incapacitated for active military duty, that his disability should have been rated at

Gresham & Co. v. United States

470 F.2d 542 · United States Court of Claims · Dec 12, 1972

Par. 3.7.17.1 describes this dispenser system and its installation very clearly. It sets up some very stringent performance requirements. … but the results of appellant’s persuasion, contrary to its actual knowledge of the Government’s view of the specification requirements. *114 In reply to these findings, plaintiff points out that the QARs were competent, qualified

Los Angeles Tile Jobbers, Inc. v. United States

63 Cust. Ct. 398 · United States Customs Court · Nov 17, 1969

The evidence herein establishes that the six sheets in issue are, after importation, marked with the United States’ dealer’s name and address and then put in a specially marked folder for supply to and reference by architects … The court indicated that in order to qualify as a book under that part of paragraph 1310 claimed by plaintiff, the article had to be susceptible of authorship.

Sarah S. O'Nan

United States Tax Court · May 15, 2024

The Commissioner’s position in litigation is generally established at the time he files his answer to the taxpayer’s petition. See I.R.C. § 7430(c)(7)(A); Maggie Mgmt. Co. v. … We are not aware of any statute, regulation, or judicial decision that either articulated or clearly implied this point of law before our original Opinion in this case.

Young v. Comm'r

29 T.C. 850 · United States Tax Court · Feb 17, 1958

The legislative history of section 117 (q), enacted in 1956, clearly indicates an intention to extend retroactively the substance of the 1954 provision. … On the other hand, a transfer terminable at will by the transferor would not qualify. [Emphasis added.]

Daniel v. Commissioner

56 T.C. 655 · United States Tax Court · Jun 29, 1971

As such, they do not qualify for the special treatment afforded periodic payments under section 71 and section 215. There are two exceptions to this rule, one statutory, and the other regulatory. … This circumstance clearly shows that the District Court’s order was not effective until the Supreme Court had decided the merits of petitioner’s appeal.

P & K Contracting, Inc. v. United States

108 Fed. Cl. 380 · United States Court of Federal Claims · Dec 21, 2012

However, as established above P & K’s initial bid factored in an artificially low cost. … Clearly, plaintiff has the burden to establish that the contract is other than what it says it is, and its defensive observation that defendant did not establish that plaintiff cannot prove its ease is simply wrong.

Gulley v. United States

United States Court of Federal Claims · Oct 19, 2020

As a threshold matter, “[a]bsent a waiver, sovereign immunity shields the Federal Government and its agencies from suit.” FDIC v. Meyer, 510 U.S. 471, 475 (1994). … Gulley clearly challenges the validity of the government’s action in alleging that “defendants . . . unfairly, unjustly, [and] injuriously . . . are actually taking” his SSDI payments “for the purpose of cheating or defrauding

Philip B. Thompson v. The United States

405 F.2d 1239 · United States Court of Claims · Jan 24, 1969

On August 8, 1949, plaintiff was given an examination for active duty in the Officers Reserve Corps and was found physically qualified. … To establish chronic disease in service, chronicity and the disease entity must be established by adequate observation and study at that time. Otherwise, evidence of continuity is necessary to support the claim.

Keco Industries, Inc. v. United States

492 F.2d 1200 · United States Court of Claims · Feb 20, 1974

Presumably, a show *576 ing that there was clearly no reasonable basis for the official action would be enough. … Not every regulation is established for the benefit of bidders as a class, 'and still fewer may create enforceable rights for the awardee’s competitors. Cf. Chris Berg, Inc. v. United States, 192 Ct.

Pathman Construction Co. v. United States

33 Cont. Cas. Fed. 74,394 · United States Court of Claims · May 30, 1986

There is simply no rational basis to apply § 609(a)(1) to allow suit and reject § 609(a)(3) to establish the time required to bring suit. … These cases are expansive and ignore that the CDA grants a limited waiver of sovereign immunity and must be construed strictly. Soriano v.