Case law

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.

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

Goff v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 6, 2025

Boylan testified that her proposed causal mechanism involved both the innate and adaptive immune systems, but primarily the innate immune system. Tr. at 114. … He generally agreed, however, that “immune system activation” can contribute to stroke risk and that vaccination is specifically designed to activate the immune system. Id. at 191-92.

Bradshaw v. United States

16 Cl. Ct. 17 · United States Court of Claims · Dec 1, 1988

Bradshaw entitled to, or qualified for, VA Hospitalization, without cost, when medically required, for the rest of his life. … The contract in question clearly was intended to benefit G. Bradshaw and to insure that he would be provided with medical care and services, as needed, throughout his lifetime.

John Gerard v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 16, 2013

special masters will be made available to the public unless they contain trade secret or commercial or financial information that is privileged and confidential, or medical or similar information whose disclosure would clearly … Nurse Perk performed an assessment for the influenza immunization. Id. at 143. She documented that the flu vaccine was contraindicated for petitioner due to his history of GBS.

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:

T. v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 20, 2020

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 … Leo’s notes regarding C.T.’s food allergies and immunizations. Id. at 83. Dr. Pollak wrote: “At this time, I do not believe that the food allergies were triggered by the Hib immunization (this is also stated in Dr.

Florida Rock Industries, Inc. v. United States

21 Cl. Ct. 161 · United States Court of Claims · Jul 23, 1990

In brief, plaintiff’s expert, with the assistance of a well-qualified statistician and an experienced real estate market researcher, employed a statistical analysis of a census of property holders in the region to determine … Additionally, the court has considered the method adopted by Chief Judge Kozinski in determining this value and finds that it is not clearly erroneous.

Cabot Corp. v. United States

620 F. Supp. 722 · United States Court of International Trade · Oct 4, 1985

Section 1303 clearly delineates those elements that, if present, require the assessment of countervailing duties. … The certificates were direct export subsidies with their value equal to a percentage of the value of qualifying exports. 2 .

Precision Pine & Timber, Inc. v. United States

81 Fed. Cl. 235 · United States Court of Federal Claims · Sep 14, 2007

“If a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery.” Locke v. United States, 151 Ct.Cl. 262, 267 , 283 F.2d 521, 524 (1960). … “If a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery.” Id. (quoting Locke v. United States, 151 Ct.Cl. 262 , 283 F.2d 521, 524 (1960)).

Moncrief v. United States

43 Fed. Cl. 276 · United States Court of Federal Claims · Mar 16, 1999

The individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Testan, 424 U.S. at 398 , 96 S.Ct. 948 . … The doctrine is well established in the jurisprudence of administrative law, McKart v.

Bergman v. United States

28 Fed. Cl. 580 · United States Court of Federal Claims · Jul 2, 1993

CMSgt Badour explained “that [the] AFMPC had recently established a policy ... … Congress established the VSI program to assist with military downsizing.

Pocono Pines Assembly Hotels Co. v. United States

73 Ct. Cl. 447 · United States Court of Claims · Jan 18, 1932

subject to its final legislative action; in the class of cases under the proviso of sections 145 and 151 of the code the Government does expressly consent to be sued, divests itself pro tcmto *492 of its sovereign rights of immunity … A thing may well be -tfdthin the letter of a law and clearly not within the legislative intent.

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

W. Hills Residential Care v. Comm'r

2017 U.S. Tax Ct. LEXIS 32 · United States Tax Court · May 31, 2017

Any other conclusion would create a bizarre tax system with perverse incentives for businesses to maintain themselves on the edge of insolvency in order to enjoy immunity from tax enforcement." … The regulations clearly state that prior involvement means that an Appeals officer actually participated in an earlier, non-CDP matter. Id.

Firth Sterling, Inc. v. United States

48 C.C.P.A. 130 · Court of Customs and Patent Appeals · Jul 14, 1961

Clearly it is since two chemical reactions take place in it (which appellant’s expert witness Linz referred to as one), namely, the reaction cf soda with calcium tungstate and the reaction of sodium tungstate liquor with … this case, there are two questions determinative of the issue: Was our decision in the Tower case as categorical with respect to the common meaning of “concentrates” as the lower court assumed, and if not, has appellant established

Thomas Crawley Davis and Grace Ethel Davis v. United States

287 F.2d 168 · United States Court of Claims · Mar 1, 1961

Morford’s advice was directed to plaintiff’s tax problems, and in order to qualify for a deduction, we think the attorneys’ fees must be directly and only connected with the taxpayer’s estate. … Halliwell, 2 Cir., 1942, 131 F.2d 642 , certiorari denied 319 U.S. 741 , 63 S.Ct. 1029 , 87 L.Ed. 1698 , the increment in value was clearly taxable gain.

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.

Greensboro Gas Co. v. Commissioner

30 B.T.A. 1362 · United States Board of Tax Appeals · Jul 31, 1934

It is the same consideration, in our opinion, which led Congress to adopt a qualifying amendment in the Revenue Act of 1934, which will be further discussed hereinbelow, making mandatory the exclusion from the lessee’s gross … It is obvious, we think, that amendment No. 53 was not prepared by the Treasury Department, and was not enacted by the Congress, for the purpose of changing the prior law and establishing a new rule, but to recognize the

Commercial Steel, Inc. v. United States

32 Cust. Ct. 448 · United States Customs Court · Apr 8, 1954

It is significant to note that the witness, not being an engineer, was not qualified to give testimony regarding the capacity of the involved merchandise to sustain heavy weights or to resist great tension or both. … for the reasons contended for by appellant, it would be very difficult to differentiate between this class of merchandise and many other articles of iron or steel which go into the making of a building or structure, which clearly