Case law

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.

McSherry v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 2, 2016

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 … Secondary amenorrhea is “cessation of menstruation after it has once been established at puberty.”

B. C. Cook & Sons, Inc. v. Commissioner

65 T.C. 422 · United States Tax Court · Dec 1, 1975

those years resulting from the same scheme of embezzlement that gave rise to the embezzlement loss; and that the "double reduction of tax," or "inequitable avoidance of tax" resulting from such inconsistent positions falls clearly … given different meanings depending on context and legislative purpose. 2 Why, in the context of a broad remedial statute, involving some of the most complex provisions in the Code, the word "deduction" should be rigidly immune

Moriarty Commissioner

48 T.C.M. 1345 · United States Tax Court · Oct 9, 1984

Petitioners' cancelled bank checks clearly establish that each "contribution" made by petitioners was deposited in the bank account of a local ULC, principally local ULC Charter No. 25,829 (which received $23,750 of the $23,950 … Imbeau testified generally that petitioners had made contributions totalling $23,950 to ULC Modesto, the evidence clearly establishes that his testimony was not based upon actual knowledge that petitioners had transferred

Holland v. United States

57 Fed. Cl. 540 · United States Court of Federal Claims · Jul 30, 2003

Holland and Ross were not merely investors, but the driving force behind the transactions, a role clearly reflected in the record before the court. … The documents of the Peoria Savings transaction clearly indicate that the parties understood that River Valley I would amortize the goodwill created by the acquisition.

Anthem Builders, Inc. v. United States

121 Fed. Cl. 15 · United States Court of Federal Claims · Apr 6, 2015

But, the parties’ briefs do not address this issue further, and the CO clearly obtained the OGC’s opinion that Plaintiff was non-responsible. AR 225. 13 U.C.C. … FAR 28.203-2 does not clearly resolve this issue.

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

Phoenix Design Group, Inc.

United States Tax Court · Dec 23, 2024

Throughout trial, petitioner did not clearly distinguish the work performed by the various types of engineers. … Petitioner likewise failed to clearly set forth the work done by the CAD designers. We use the term “PDG employees” to refer collectively to the engineers and the CAD designers. III.

Transtechnology Corp. v. United States

36 Cont. Cas. Fed. 75,953 · United States Court of Claims · Oct 12, 1990

Plaintiff has not established five additional hours, however. … Although there was clearly injury, there was also a better way to both calculate and present damages.

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

Kellogg Brown & Root Services, Inc. v. United States

99 Fed. Cl. 488 · United States Court of Federal Claims · Jul 6, 2011

The parties diverge on whether the conduct targeted by the statute includes any and all fraudulent conduct in the performance of the contract, or whether the qualifying phrase — “fraud ... in the proof, statement, establishment … The school contracted to provide qualified veterans with courses, books, supplies, and related equipment. Little, 152 F.Supp. at 85 .

Haserot v. Commissioner

46 T.C. 864 · United States Tax Court · Sep 30, 1966

But it is equally true that such a purpose does not per se establish nonequivalence. See Neff v. United States, supra at 457; Charles Swan, supra at 299. … Clearly it was no longer possible for the taxpayer to block corporate action at either parent or subsidiary level.

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.”

Reid 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.

Ricker v. United States

115 F. Supp. 193 · United States Court of Claims · Oct 6, 1953

Only qualified ship wreckers, having adequate equipment for wrecking on the West Coast will be cbn- *470 sidered. … The above section (1) subject to and qualified by section (1) of Exhibit A hereto attached. * * * * * 22. The bidder will supply the following information.

Jubil v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 29, 2021

R.J. received the influenza and Hepatitis A immunizations on February 16, 2018. 3. The vaccinations were administered within the United States. 4. … No payments pursuant to this Stipulation shall be made until petitioner provides the Secretary with documentation establishing his appointment as guardian/conservator of R.J.’s estate.

United States Steel Corp. v. United States

33 Ct. Int'l Trade 1935 · United States Court of International Trade · Dec 30, 2009

Essar’s financial statement clearly establishes that the company did not qualify for benefits under the program until March 21, 2007, upon its fulfillment of certain conditions. Pub. … Doc. 138 at 9, and that “benefits are not available to facilities established in” Visakapatnam. Pub. Doc. 138 at 8.

McCollum v. Secretary of Health & Human Services

91 Fed. Cl. 86 · United States Court of Federal Claims · Jan 26, 2010

’ Response to Their Perception of Grant’s Changed Needs Since the award, Grant’s health has deteriorated: Grant’s lungs are damaged and he has recently been diagnosed with a cortisol deficiency, leading to a compromised immune … "While in losing the opportunity to earn wages the petitioner had certainly suffered an economic detriment, he did not 'pay out' anything, and therefore the lost wages did not qualify as an expense.”

Romanelli v. Commissioner

54 T.C. 1448 · United States Tax Court · Jul 2, 1970

Where no threat of criminal prosecution exists because of a grant of immunity or other reason, the fifth amendment is inapplicable and testimony may be compelled. Brown v. Walker, 161 U.S. 591 (1896); Brown v. … regarding petitioner’s wagering activities in 1964; the tangible evidence secured in the October 29, 1964, search of petitioner’s business premises, Parkside Liquors; and oral admissions of petitioner at the time of the search, clearly

Benziger Bros. v. United States

24 Cust. Ct. 16 · United States Customs Court · Jan 4, 1950

They don’t qualify or give an exact description of the garment, but it usually becomes the skirt of a garment. … By that language Congress left no doubt as to its intention, and, consequently, rules of construction or interpretation can not be invoked to give to the statute a meaning other than that which its terms clearly and plainly