Case law

Montana Health Co-Op v. United States

United States Court of Federal Claims · Sep 4, 2018

This case arises out of a complaint filed by plaintiff Montana Health Co-op, a health insurer that sells qualified health plans on health care exchanges established by the Patient Protection and Affordable Care Act (ACA), … The Tucker Act serves as a waiver of sovereign immunity and a jurisdictional grant, but it does not create a substantive cause of action. Jan’s Helicopter Serv., Inc. v. Fed. Aviation Admin., 525 F.3d 1299, 1306 (Fed.

Hannon v. United States

48 Fed. Cl. 15 · United States Court of Federal Claims · Oct 6, 2000

The doctrine is well established in the jurisprudence of administrative law, McKart v. … But where Congress has not clearly required exhaustion, sound judicial discretion governs.” McCarthy v. Madigan, 503 U.S. at 144 , 112 S.Ct. 1081 (citations omitted); accord Maggitt v.

Lockheed Aircraft Corporation v. The United States

375 F.2d 786 · United States Court of Claims · Apr 14, 1967

defeat the government’s immunity. … This would have to be qualified by any special factors that would preclude universal allocation.

CARON INTERNATIONAL

19 I. & N. Dec. 791 · Board of Immigration Appeals · Jul 1, 1988

Further, mere first-line supervision of ordinary produc- tion work or very general management activities do not qualify as professional. … Matter of Sun, supra, clearly notes the requirement for profes- sional standing of "training gained only by an extended course of specialized instruction and study of at• least the baccalaureate level." Id. at 536.

Bricklayers Ben. Plans, Inc. v. Commissioner

81 T.C. 735 · United States Tax Court · Oct 13, 1983

The trustees’ funds, which had been previously established pursuant to collective bargaining agreements entered into by several bricklaying companies and the unions representing their employees, were designated as "Charter … If petitioner did not provide for the payment of benefits, it would clearly fall outside the coverage of sec. 501(c)(9).

Eldredge v. Commissioner

31 B.T.A. 111 · United States Board of Tax Appeals · Aug 29, 1934

Eldredge, a resident of the State of New York, died testate about October 9, 1981, and shortly thereafter the petitioners in Docket Nos. 53378 and 64502 were duly appointed and qualified as executors of his estate and have … The partnership was clearly an independent contractor. It acquired the bonds or securities by arm’s length negotiations or as the result of competitive bidding.

Hearn Dep't Stores, Inc. v. Commissioner

23 T.C. 266 · United States Tax Court · Nov 19, 1954

In addition, petitioner adopted a policy of operation which, the record clearly shows, wise department store operators would never adopt. … There is statutory provision for application of the so-called 2-year push-back rule for qualifying factors arising under section 722 (b) (4), but no such provision exists for qualifying factors arising under section 722 (

AOC International, Inc. v. United States

721 F. Supp. 314 · United States Court of International Trade · Sep 11, 1989

Instead of negating this distortion, the ITA’s differentiation in treatment of warranty-labor in the two markets clearly aggravates these distortions. … Defendant-intervenor argues that pursuant to the established administrative practice of the ITA, no such adjustment should be allowed.

Shapiro v. Secretary of Health & Human Services

105 Fed. Cl. 353 · United States Court of Federal Claims · Sep 13, 2012

Sho-enfeld, observing that ‘“proof of causation entails more than having a well-qualified expert proclaim that the vaccination caused a disease.’ ” Shapiro II, 101 Fed.Cl. at 543 n. 15 (quoting Doyle, 92 Fed.Cl. at 8 ). … Shapiro has established that a medically appropriate interval for the development of SLE is within three weeks of a vaccination. But, Ms.

Gilmore Steel Corp., Or. Steel Mills Div. v. United States

652 F. Supp. 1545 · United States Court of International Trade · Jan 16, 1987

Id. at 9.2 3 The parties have not alerted the Court to any established construction of the term “prompt.” … POSCO urges that the Court adopt the 120 day period specified in Fed.R.Civ.P. 4(j) and USCIT R. 4(h) 4 to establish the meaning of prompt in USCIT R. 3(e).

Brown v. Secretary of the Department of Health & Human Services

34 Fed. Cl. 663 · United States Court of Federal Claims · Dec 19, 1995

Sec’y of HHS, 2 F.3d 1128 , 1135 n. 12 (Fed.Cir.1993) (sovereign immunity’s constraints discussed in context of Vaccine Act review). … Without qualifying language, the provision mandates that no one who “brings a civil action” may file a Vaccine Act petition.

PRICE

20 I. & N. Dec. 953 · Board of Immigration Appeals · Jul 1, 1994

V 1993), has clearly established that he is an alien with extraordinary ability in athletics when he has won such internationally recognized competitions as the 1983 World Series of Golf and the 1991 Canadian Open, ranked … The director determined that the petitioner qualifies as an alien of extraordinary ability in the field of golf and that his proposed employment would prospectively benefit the United States.

Estate of Ellingson v. Commissioner

96 T.C. 760 · United States Tax Court · May 28, 1991

Respondent posits that the above provision clearly violates the rules defining qualifying income interests,. since the trustees Eire granted the right to accumulate income. … The facts in Estate of Howard differ from those involved herein; thus, the principle established in Golsen v.

Strauss v. Commissioner

35 B.T.A. 673 · United States Board of Tax Appeals · Mar 12, 1937

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 section 201 (a). … In support of this he points to his appointment by each of the boards of trustees and to the fact that he qualified in each case by taking an oath of affice.

Durant v. United States

16 Cl. Ct. 447 · United States Court of Claims · Dec 2, 1988

The County Committee found that the plaintiffs qualified as separate “persons.” … In this case, the tax returns clearly are probative.

De Bazan v. Secretary of the Department of Health & Human Services

70 Fed. Cl. 687 · United States Court of Federal Claims · May 15, 2006

De Bazan established a pri-ma facie case by a preponderance of the evidence. … ANALYSIS The legal standards for establishing causation are at issue in this case.

Connelly v. Commissioner

8 T.C. 848 · United States Tax Court · Apr 21, 1947

Unless the petitioner was a “commissioned officer (or commissioned warrant officer) ” in such forces, he is clearly not entitled to the benefits of such section. … Petitioner’s own testimony rather conclusively establishes that he was not a commissioned officer in the Coast Guard Reserve. On cross-examination he testified as follows: Q.

United States v. Tri-State Hospital Supply Corp.

74 F. Supp. 2d 1311 · United States Court of International Trade · Oct 8, 1999

Although Hervey did hold Gaudin to be inapplicable to the mixed law and fact question with which it was presented, Hervey's holding was made in regard to a claim of qualified immunity. … Questions of qualified immunity are often treated as preliminary questions that, though possessing factual elements, are to be decided by courts. See Hunter v.

Henry v. United States

14 Cl. Ct. 795 · United States Court of Claims · May 4, 1988

Henry (taxpayer) commenced operating Qualified Personnel (Qualified) as a sole proprietorship, with its principal place of business in Wilmington, North Carolina. Qualified engaged in business as a labor broker. … During 1980, discussions ensued between IRS and Qualified, principally with Qualified’s agent, Windham, 2 with respect to the claim.

Jones v. Commissioner

4 B.T.A. 1286 · United States Board of Tax Appeals · Sep 30, 1926

The laying of the new tracks clearly represents a capital expenditure. … No testimony was introduced by one qualified to value the siding on March 1, 1913, and for lack of evidence we must therefore affirm the action of the respondent.