Case law

Exxon Mobil Corp. v. Comm'r

136 T.C. 99 · United States Tax Court · Feb 3, 2011

The burden was not placed on the taxpayer to initiate interest netting or to establish entitlement. … Neither party in the case had raised sovereign immunity as an issue.

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.

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.

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.

Klahn v. Secretary of Department of Health & Human Sevices

31 Fed. Cl. 382 · United States Court of Federal Claims · May 24, 1994

The Program was established in 1986 as part of the National Childhood Vaccine Injury Act, Pub.L. No. 99-660, tit. Ill, § 311(a), 100 Stat. 3758 . … IV1992). 1 For convenience, further reference to the Program in this order will be to the relevant subsection of “42 U.S.C. § 300aa — __” 2 Petitioner is an immune deficient individual.

Rollock Company v. United States

115 Fed. Cl. 317 · United States Court of Federal Claims · Mar 28, 2014

monitoring in the same manner, i.e., with an 5 The regulation provides that payment for a self-move by a business may be based on “[t]he lower of two bids or estimates prepared by a commercial mover or qualified … Congress created the Relocation Act to establish a “[u]niform policy on real property acquisition practices.” 42 U.S.C. § 4651 (heading).

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.

Shea v. Commissioner

30 B.T.A. 1265 · United States Board of Tax Appeals · Jul 24, 1934

It is clearly expressed in In re Arms’ Estate, 186 Cal. 554 ; 199 Pac. 1050 , as follows: It has long been the established law of this state that where a husband brings into this state money or property acquired by him during … to abridge the privileges and immunities of the citizen.

Flexfab, LLC v. United States

62 Fed. Cl. 139 · United States Court of Federal Claims · Sep 28, 2004

And because of this sovereign immunity, the actions of its agents cannot bind the United States unless such agents acted with explicit lawful authority. Federal Crop Ins. Corp. v. … And, clearly, the contracting officer had the authority to bind the government.

Whyte v. United States

59 Fed. Cl. 493 · United States Court of Federal Claims · Jan 16, 2004

Moreover, it is well established that federal judges are immune from claims for monetary damages based on the performance of judicial functions within their jurisdiction. See Mireles v. … Because the denial of *497 Plaintiffs motion for default judgment was clearly a judicial act, the District Judge is immune from suit for monetary damages based on this conduct.

Cinder Products Corp. v. United States

52 Cust. Ct. 49 · United States Customs Court · Mar 3, 1964

Section 507 of the Tariff Act of 1930 provides: The Secretary of the Treasury is hereby authorized to prescribe and issue regulations for the ascertainment of tare upon imported merchandise, including the establishment of … United States, supra, that section 507 clearly imposes a duty upon a nonimportation, such as moisture and impurities usually found in or upon such or similar merchandise, and it was held that no allowance could be granted

Ceres Gulf, Inc. v. United States

94 Fed. Cl. 303 · United States Court of Federal Claims · Sep 7, 2010

Defendant’s narrow application of the Court’s bid protest jurisdiction is contrary to established law. … According to Ceres Gulf, there is no material difference between the phrases “clearly set forth” and “clearly demonstrate.” Id. The Court finds no merit to Ceres Gulfs assertion.

Peterson Marital Trust v. Commissioner

102 T.C. 790 · United States Tax Court · Jun 28, 1994

Peterson, who died before 1982 and established section 2056(b)(5) marital deduction trusts, less favorably than individuals who died after 1981 and established section 2056(b)(7) “qtip” trusts. … Id. 16 Accordingly, the different GST tax treatment accorded (1) individuals who died before 1982 and established section 2056(b)(5) marital deduction trusts and (2) individuals who died after 1981 and established section

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).

Qingdao Maycarrier Import & Export Corp., Ltd. v. United States

938 F. Supp. 2d 1312 · United States Court of International Trade · Sep 16, 2013

On March 26, 2013, Commerce rescinded the NSR because Maycarrier did not qualify as a new shipper. See Final Rescission, 78 Fed. Reg. at 18,317. … “The burden of establishing jurisdiction lies with the party seeking to invoke th[e] Court's jurisdiction.” Bhullar v. United States, 27 CIT 532, 535, 259 F.

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.

SESAY

25 I. & N. Dec. 431 · Board of Immigration Appeals · Jul 1, 2011

Such a result would clearly be at odds with the entire basis for fiancé(e) visa status and current administrative practice. … The fiancé(e) must still demonstrate the underlying bona fides of the qualifying marriage.

CWT Farms, Inc. v. Commissioner

79 T.C. 86 · United States Tax Court · Jul 19, 1982

at the close of its taxable year must be "qualified export assets.” … It is well established that in interpreting legislation, the Court should consider not only the words of the statute, but also the effect of the interpretation of those words. See, e.g., Corn Products Refining Co. v.

ULANDAY

13 I. & N. Dec. 729 · Board of Immigration Appeals · Jul 1, 1971

We find that the facts of this case are clearly distinguishable from those of the Or- tega case. … However, the phrase "for the purpose of performing," in sec- tion 212(a) (14), clearly indicates that an alien within its pur- view must establish a bona fide intent to engage in his profession, at least in the foreseeable