Case law

Professional Management Consulting Services, LLC

Armed Services Board of Contract Appeals · Jun 25, 2020

The WMATA scope of work, which is captioned as a task order (61861 R4, tab 1 at WMATA-027–33) does not specify the type of contract, but clearly contemplates a labor hour contract. … FAR 52.212-4(a)(5) (Deviation I). 14 Given that WMATA possesses sovereign immunity, it may also be immune to suit for attorney fees. 23  Having determined that

Rocco v. Perciavalle v. Denis McDonough

United States Court of Appeals for Veterans Claims · Dec 3, 2021

Cir. 2001), that pain alone could not qualify as a disability. Saunders, 886 F.3d at 1365-66.17 Nothing like that happened in connection with the knee regulations at issue here. Most importantly, Mr. … [Perciavalle] has no recourse for appeal through a CUE [motion]; 38 C.F.R. § 20.1403(e) clearly proscribes Mr.

Texas State Commission v. United States

6 Cl. Ct. 730 · United States Court of Claims · Nov 26, 1984

In its place an income-sharing formula was established. … Unless Congress has clearly indicated a contrary meaning, its ordinary meaning is favored. United States v. Snider, 502 F.2d 645, 651 (4th Cir.1974).

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.

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.

Rubenstein v. Commissioner

134 T.C. 266 · United States Tax Court · Jun 7, 2010

Clearly the condominium was subject to judicial process by the United States to collect Jerry Rubenstein’s taxes, not- withstanding any homestead … Commissioner, supra at 215 (holding that to establish equitable estoppel against the Government, there must be detrimental reliance by the party

Glock, Inc. v. United States

736 F. Supp. 3d 1279 · United States Court of International Trade · Oct 4, 2024

A denial must fairly respond to the substance of the matter; and when good faith requires that a party qualify an answer or deny only a part of a matter, the answer must specify the part admitted and qualify … If a responding party objects to a request for admission, it must clearly state the grounds for the objection. USCIT R. 36(a)(5).

112 GENESEE STREET, LLC v. United States

United States Court of Federal Claims · Oct 24, 2024

The statute implies that even if a case is certified for an interlocutory appeal, Congress established a preference against staying litigation in the trial court during the appeal. … Similarly, discovery by the defendant into whether each of the 303 plaintiffs was qualified to receive RRF payments may be time-consuming.

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

Former Employees of Barry Callebaut v. Herman

177 F. Supp. 2d 1304 · United States Court of International Trade · Nov 2, 2001

In response, Defendant filed a Motion for a Voluntary Remand “for the purpose of allowing the agency to conduct an additional investigation and to make a redetermination as to whether petitioners qualify for certification … As this would clearly circumvent the purpose of NAFTA TAA, Plaintiffs’ argument fails. 5 The court notes that Congress requires a “significant number or proportion of the workers” be displaced in order

Dougherty v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 21, 2019

There is not a preponderance of evidence demonstrating that petitioner's GBS is I due to a factor unrelated to her immunization. Pagel of 5  6. … There is absolutely no agreement on the part of the parties hereto to make any payment or do any act or thing other than is herein expressly stated and clearly agreed to.

Land Shark Shredding, LLC v. United States

United States Court of Federal Claims · Oct 21, 2019

The tiers of cascading preferred business types are clearly delineated, beginning with SDVOSBs, then veteran-owned small businesses (VOSBs), then all other small businesses, then all other businesses. Id. … Although both entities were considered to be qualified to perform the required services, SafeGuard’s proposal was determined to be the “most advantageous to the Government.” Id.

J. Parr Construction & Design, Inc. v. United States

37 Cont. Cas. Fed. 76,167 · United States Court of Claims · Sep 5, 1991

The evidence clearly tells the story of a contractor who was unable to adequately perform the job. … The evidence also clearly shows that the government got nothing of value from the contractor’s performance.

Estate of Tomec v. Commissioner

40 T.C. 134 · United States Tax Court · Apr 24, 1963

Scammell, Jr., is the duly qualified administrator of the estate of Mary Fownes Tornee (hereinafter referred to as decedent) who died intestate on April 12,1957. … Waring Mellick, Jr., born May 17,1956 On June 17, 1955, decedent established a trust hereinafter referred to as the trust) by transferring securities to trustees under a trust agreement which provided in part as follows:

Blease v. Commissioner

16 B.T.A. 972 · United States Board of Tax Appeals · Jun 10, 1929

W. 71 , which was an action for breach of agreement to pay for services by will: But the rule appears to be well established that where it is mutually understood that services are not to be rendered gratuitously, but to be … We are clearly of opinion that complainant participated in the estate of testator as a creditor and not as a legatee and that the amount recovered by her was compensation for services rendered and therefore income within

Johnson Trust v. Commissioner

71 T.C. 941 · United States Tax Court · Feb 28, 1979

Since, by its terms, the statute clearly included an estate distributee, we refused to regard as an inadvertence Congress’ use eight times within section 302(c)(2) of that word. … For this reason, we have not included in our findings all the facts established by the evidence with respect to the remoteness of the possibility of distributions from the trust for the support and care of Mrs. Johnson.

First Commerce Corp. v. United States

60 Fed. Cl. 570 · United States Court of Federal Claims · May 18, 2004

(stating that defendant’s “argument that the government is immune from contractual liability because it was acting in its regulatory capacity was rejected squarely by this court and the Supreme Court in Wins-tar”). … This is a significant difference because, as plaintiff argues, contracting specifically for certain types of assets to qualify as regulatory capital is not the same as contracting for the level of capital that will be needed

Foundation Co. v. Commissioner

14 T.C. 1333 · United States Tax Court · Jun 30, 1950

The Control Commission developed other rates of exchange for certain transactions, and for imports and exports, such as the export draft rate, but petitioner could not qualify under the restrictions and regulations established … Clearly, 1933 and 1934 were not the years in which deduction could be allowed.

Conscoop-Consorzia Fra Cooperative Di Prod. E Lavoro v. United States

62 Fed. Cl. 219 · United States Court of Federal Claims · Aug 13, 2004

The power failure is clearly an unanticipated event which limited the governments [sic] ability to receive Conseoop’s pricing proposal in a timely manner. … and set aside agency action, findings, and conclusions found to be — • (A) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; (B) contrary to constitutional right, power, privilege, or immunity

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