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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.”
Cited 6 timesPublished54 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
Reversed by Hugo Romanelli and Norma Romanelli v. Commissioner of Internal Revenue, 466 F.2d 872 (1972)Cited 13 timesPublishedBenziger 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
Cited 0 timesPublishedHunt Control Systems, Inc. v. Koninklijke Philips Electronics N.V.
Trademark Trial and Appeal Board · Apr 27, 2011
Of course, opposer must establish that these “related components” are indeed related to the specified goods, in addition to establishing its common law rights in the goods and components. C. … As previously alluded to, opposer has established through the trial declaration testimony of Mr.
Cited 0 timesPublishedBausch & Lomb Incorporated v. Karl Storz GmbH & Co. KG
Trademark Trial and Appeal Board · May 28, 2008
Standing As a preliminary matter, “opposer’s standing has been adequately established by the introduction” of the parties’ Agreement. Vaughn Russell Candy Co. v. … Applicant concedes as much, stating that “an agreement that clearly dictates the parties’ rights with respect to the marks at issue can be dispositive in addressing the substance of an opposition.”
Cited 0 timesPublishedInternational Transducer Corp. v. United States
39 Cont. Cas. Fed. 76,630 · United States Court of Federal Claims · Mar 8, 1994
According to plaintiff, Clause H-4 clearly distinguishes items from sub-items: Items have four-digit numbers, e.g., 0097, while sub-items have alphanumeric designations, e.g., 0097AA. … Defendant points out that there is no language in Clause H-4 qualifying the term “part” in the phrase “all or part of Items.”
Cited 19 timesPublished4 Vet. App. 189 · United States Court of Appeals for Veterans Claims · Feb 11, 1993
In the instant case, therefore, since the veteran’s widow filed her DIC claim on December 11,1989, the veteran’s pancreatitis could qualify for direct service connection, under 38 C.F.R. §§ 3.303 (a), 3.304(a) (1992), if … See 38 C.F.R. § 3.303 (d) (1992) (service connection may be granted for disease diagnosed after discharge, when the evidence, including that pertinent to service, establishes that the disease was incurred in service).
Cited 0 timesPublishedChampion Int'l Corp. v. Commissioner
81 T.C. 424 · United States Tax Court · Sep 20, 1983
This section clearly contemplates that all of the accumulated profits of 1969 shall be treated as having been distributed before looking to the accumulated profits of 1968 or earlier years. … Some shareholders, of course, may not be qualifying domestic corporations, and so may not be entitled to claim the "deemed paid” credit in any case.
Cited 7 timesPublished5 B.T.A. 1135 · United States Board of Tax Appeals · Jan 20, 1927
The drawings for the buildings will not be working drawings, *1137 but will be sufficient to clearly indicate their architectural character and general disposition. … We therefore conclude that plaintiffs in error have failed to sustain the burden cast upon them of establishing that they were officers of a state or a subdivision of a state within the exception of § 201(2).
Cited 0 timesPublishedLicensing Marijuana Cultivation in Compliance with the Single Convention on Narcotic Drugs
Department of Justice Office of Legal Counsel · Jun 6, 2018
To honor those commitments, principally those established by the Single Convention on Narcotic Drugs of 1961, is clearly a Federal responsibility.”). … The close regulation of the National Center is not clearly more strict or severe than the controls in Articles 23 and 28.
Cited 0 timesPublishedKonecranes Nuclear Equipment & Services, LLC v. United States
United States Court of Federal Claims · May 16, 2023
.- made, qualifying-country, or designated-country end products unless certain exceptions applied. AR 430; see also DFARS 252.225-7021. B. … -made, qualifying-country, or designated- country end products unless certain exceptions applied. 19 U.S.C. §§ 2501 et seq.; DFARS 225.401-70, 252.225-7021.
Cited 0 timesPublished109 T.C.M. 1403 · United States Tax Court · Apr 23, 2015
As we clearly stated in a recent case, Med. Weight Control Specialist v. Commissioner, T.C. … Memo. 2015-52, at *7: Jursidictional statutes such as section 6213(a) are conditions on the waiver of the Federal Government’s sovereign immunity and must be strictly construed. See Bowen v.
Cited 2 timesUnpublished75 T.C. 304 · United States Tax Court · Nov 26, 1980
The residuary trust established pursuant to the terms of the will, the Leslie L. O’Bryan Trust, received gross income during 1974 of $72,739.59. … To avoid duplicating deductions, section 663(a)(2) provides that distributions qualifying for the charitable deduction under section 642(c) are not included for purposes of calculating the estate’s section 661 distribution
Cited 3 timesPublished71 T.C.M. 3166 · United States Tax Court · Jun 12, 1996
The record clearly shows that there was no express sales agreement, nor was there any evidence of vendible business assets. … The court stated, however, that this fact by itself did not create a close enough nexus to establish that the termination payments were derived from Mr.
Cited 2 timesUnpublished150 F. Supp. 567 · United States Court of Claims · May 8, 1957
Since, however, the highest liquidated damage provision that defendant included in any of its requests for bids was $50,000, and since subsequent events clearly showed that defendant was fortunate in the fact that no sale … Louis, Missouri, was held not to qualify because it was for only a part of Plancor 1672. No bid deposit had been submitted with the Hill offer. 17.
Cited 2 timesPublishedUnited 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.
Cited 0 timesPublishedUnited States Court of Federal Claims · Jun 11, 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.
Cited 0 timesPublishedUnited States Court of Federal Claims · Jun 11, 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.
Cited 0 timesPublishedWilmar Trading Pte Ltd. v. United States
466 F. Supp. 3d 1334 · United States Court of International Trade · Aug 11, 2020
Thus, the regulation provides for the establishment of a benchmark. … The evidence before Commerce supported its specificity finding because the industries that used crude palm oil were sufficiently discrete and clearly defined subsets of the Indonesian economy.
Cited 2 timesPublishedBoard of Veterans' Appeals · Sep 30, 2015
While the appellant and the Veteran clearly had a close relationship and frequently cohabited together, according to her testimony, there is no evidence of an agreement to enter into a marriage, either by way of an exchange … Because the appellant does not qualify as the Veteran's surviving spouse under VA law, she is not eligible for DIC benefits. See 38 C.F.R. § 3.5.
Cited 0 timesUnpublished
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