Case law

Houston Bros. v. Commissioner

22 B.T.A. 51 · United States Board of Tax Appeals · Feb 4, 1931

We do not think that the evidence introduced in the instant case establishes any such relationship as existed in the OoTien case. Although George T. … The evidence clearly shows that, generally speaking, petitioners’ timber was of a very high grade. It was ideally located from the standpoint of economical logging.

Penrod Drilling Co. v. United States

727 F. Supp. 1463 · United States Court of International Trade · Dec 13, 1989

In 1984, § 1505 was amended to add § 1505(c), which established interest on delinquent duties commencing on the 15th day after liquidation. … Moreover, in denying plaintiff’s petitions here, Customs stated that “a protest may not deal with questions of remission of duty on items that are covered by the statute and are clearly subject to dutiable classification.

Bcpeabody Construction Services, Inc. v. United States

112 Fed. Cl. 502 · United States Court of Federal Claims · Sep 25, 2013

It only addressed Bauer’s suitability as a subcontractor, and the contracting officer was well aware that Bauer was a qualified subcontractor. … In short, BCPeabody has established that the contracting officer in this case abused her discretion in two ways.

John V. Carr & Son, Inc. v. United States

63 Cust. Ct. 612 · United States Customs Court · Nov 28, 1969

And on these facts the instant case is clearly distinguishable from the cases dealing with “selected purchasers” which are cited in the brief of counsel for the plaintiff. … On the matter of price the court is of the opinion that the $96,000.00 figure mentioned in exhibit 1 and again in defendant’s exhibit A by the same person is a genuine price such as would qualify for utilization under the

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

191031-45556

Board of Veterans' Appeals · Oct 29, 2021

Thus, the regulation clearly considers ischemic heart disease to include atherosclerotic cardiovascular disease, angina, and coronary artery disease. … This decision is not precedential and does not establish VA policies or interpretations of general applicability. 38 C.F.R. § 20.1303.

City Bank of Washington v. Commissioner

38 T.C. 713 · United States Tax Court · Aug 23, 1962

Treasury Bonds claimed on your amended final return in the amount of $583,543.36 is disallowed for the reason that the sale of the bonds qualifies for nonrecognition of gain or loss for Federal tax purposes within the provisions … Respondent argues that “all of the facts and circumstances in the instant case clearly indicate that the plan of liquidation was adopted on or before May 26,1959.”

Stone v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 2, 2016

See Pet’r’s Ex. 6, Petitioner’s Supplemental Affidavit, at 1, ECF No. 9-2. 7 Menarche is “the establishment or beginning of menstruation.” … Secondary amenorrhea is “cessation of menstruation after it has once been established at puberty.”

Mager v. Secretary of Health and Human Services

United States Court of Federal Claims · May 11, 2022

Mager did not qualify this assertion by describing Victoria’s epilepsy as either “mild” or “not severe.” See id. Concomitantly, Mr. … He discussed the WHO guidelines, stating that Victoria “clearly meets the criteria for certain side effects caused by the vaccine.” Tr. 216.

De Haan Co. v. United States

57 Cust. Ct. 39 · United States Customs Court · Jun 28, 1966

The appellate court stated (P-182): It is to be noted that all of the testimony and other evidence clearly establish that a woven upper is an essential characteristic of huaraches. … If the definition were so qualified as to satisfy the contention ¡of the importer, it is not difficult to visualize footwear, the vamp consisting of a solid piece of leather attached to the insole by such a minute degree

Fisher v. United States

United States Court of Federal Claims · May 19, 2020

“The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. Sherwood, 312 U.S. 584, 586 (1941). … Those allegations are not enough to establish coercion.

Flowers v. United States

75 Fed. Cl. 615 · United States Court of Federal Claims · Mar 1, 2007

Although a pro se plaintiff is granted leniency in presenting his case, his pro se status does not provide him immunity from pleading facts upon which a valid claim can rest. See, e.g., Constant v. … As the Treasury Department’s regulation clearly states, “registration is conclusive of ownership.” 31 C.F.R. § 353.5 (a). Consequently, plaintiffs reliance upon the state court default judgment is unavailing.

Kelly v. United States

United States Court of Federal Claims · Nov 19, 2021

Nonetheless, the assessment found Plaintiff qualified for service and separation. Id. at 453. … The performance evaluation on which Defendant relies does not clearly establish this fact.

Alloy Piping Products, Inc. v. United States

201 F. Supp. 2d 1267 · United States Court of International Trade · Mar 11, 2002

Therefore, it is sensible to establish a bright line rule for determining viability. … For example, with respect to the early payment discount offered by Kanzen to its U.K. customer but not its U.S. customers, Commerce noted that: The record is clearly developed from the sales verification as to establish

Greene v. Secretary of the Deptartment of Health & Human Services

19 Cl. Ct. 57 · United States Court of Claims · Dec 14, 1989

V 1987), which establishes a program for payment of compensation for injuries or deaths resulting from the administration of vaccines. … Thoman is qualified to testify as an expert on medical issues involving vaccines. . Petechia is defined as "a pinpoint, nonraised, perfectly round, purplish red spot caused by intradermal or submucous hemorrhage."

Tellus Strategies, LLC v. United States

United States Court of Federal Claims · Jun 11, 2026

The Solicitation noted that offerors were “responsible for having the POC qualified to speak on representative performance.” Id. at 2459. … Neither Tellus nor AP Can Establish Entitlement to Injunctive Relief.

Applicability of Section 504 of the Rehabilitation Act to Certain Governmental Entities

Department of Justice Office of Legal Counsel · May 3, 1983

O ne o f the tw o m issing agencies, the Federal L ab o r R elations A uthority, w as not established until O ctober o f 1978. See Pub. L. No. 9 5 -4 5 4 ,9 2 Stat. 1196 (1978). … Notwithstanding the arguments that several of these entities have made in submissions to you, we do not think it constitutionally possible, in light of their clearly executive functions, to regard any of them as legislative

Thomas v. United States

106 Fed. Cl. 467 · United States Court of Federal Claims · Aug 29, 2012

To begin, the court agrees with plaintiffs that recreational trail use clearly falls outside of the scope of a railroad purpose easement in Tennessee. … The statute defines "qualified trail provider” as a "state, political subdivision, or qualified private organization that is prepared to assume full responsibility for management of [railroad] rights-of-way and for any legal

Preece v. Commissioner

95 T.C. 594 · United States Tax Court · Dec 5, 1990

Applying section 932(a) under the Virgin Islands mirror code, the Third Circuit held that the corporation did not qualify for the subchapter S election because the shareholders from the United States were nonresident aliens … In this light, petitioners cannot rely on section 935(c) to establish that U.S. citizens are aliens of CNMI.

DAVIS v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Apr 24, 2024

and immunizations not carried out because of contraindication. … She was concerned about the number of words Z.D. had—not his ability to speak clearly—but her husband was not concerned. Tr. 16, 17. Mrs.