Case law
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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.
Cited 15 timesPublished13 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
Cited 1 timesPublishedStatus of the Refundable Portion of Certain Tax Credits as Federal Public Benefits
Department of Justice Office of Legal Counsel · Nov 19, 2025
Because we believe our interpretation of PRWORA follows clearly from the text, it would be improper to resort to the legislative history of PRWORA itself to divine PRWORA’s mean- ing. See Bostock v. … Congress established the Saver’s Match refundable tax credit for tax years beginning in 2027. 26 U.S.C. § 6433; 2023 CAA, div. T, § 103, 136 Stat. at 5279–86.
Cited 0 timesPublished70 Fed. Cl. 81 · United States Court of Federal Claims · Feb 28, 2006
The EAJA is a specific waiver of sovereign immunity providing for attorney fees and, like all such waivers, is to be narrowly construed. Chiu v. U.S., 948 F.2d 711, 714 (Fed.Cir.1991). … The burden is on plaintiff to establish that special factors warrant an award in excess of $125 per hour. Cox Constr. Co. v. U.S., 17 Cl.Ct. 29, 35 (1989) (citations omitted).
Cited 8 timesPublishedRiley v. Secretary of Health and Human Services
United States Court of Federal Claims · Oct 6, 2021
Byers maintained “undoubtedly primed her defective immune system before the vaccinations that caused the clinical presentation of her immune deficiency disorder.” Id. … Petitioners Have Not Established that E.R.
Cited 0 timesPublishedTipps v. Secretary of Health and Human Services
United States Court of Federal Claims · Jan 13, 2023
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 … In particular, she relied on several larger studies that looked at patients who had clearly met the criteria for encephalitis or meningoencephalitis. Tr. at 170; Wirrell First Rep. at 13.
Cited 0 timesPublished17 I. & N. Dec. 248 · Board of Immigration Appeals · Jul 1, 1978
For that reason it does not qualify the beneficiary for admission under section 101(a)(15)(L) of the Act. … On page 3 of that Report, there is stated: "The testimony of witnesses clearly establishes that existing law restricts and inhib- its the ability of international companies to bring into the United States foreign nationals
Cited 2 timesPublishedJackson v. Secretary of Health and Human Services
United States Court of Federal Claims · Nov 10, 2021
Cromwell opined, “[w]ith such longstanding diagnosis not requiring medical therapy, she qualifies as having exhibited [] a benign phenotype of [ulcerative colitis].” Id. In support of his opinion that Ms. … However, a temporal association alone is insufficient to establish causation.
Cited 0 timesPublishedCw Government Travel, Inc., D/B/A Cwtsatotravel v. United States
110 Fed. Cl. 462 · United States Court of Federal Claims · Apr 11, 2013
CWT Contends That GSA Permitted Concur to Take Exception to Mandatory RFP Requirements and/or Qualify Its Promise to Meet RFP Requirements It is well-established that a “contracting agency must treat all … Clearly, agencies have to be involved in the integration and implementation process to ensure successful transition.
Cited 82 timesPublishedHouston v. Secretary of Health and Human Services
United States Court of Federal Claims · Sep 17, 2021
The plan was to continue IVIG, and consider other immune-modulating therapies. Ex. 10 at 154-60. … Indeed, it may be more correct to think of CIDP as arising “in the setting of a dysregulated immune system” than to be directly driven by an aberrant immune response. Ubogu at 459 (emphasis added).
Cited 0 timesPublished8 B.T.A. 964 · United States Board of Tax Appeals · Oct 24, 1927
This is the testimony of persons well qualified to give opinion evidence of value of the properties in question. … It is uncontradicted and in our opinion clearly establishes the values hereinabove set forth in the findings of fact.
Cited 1 timesPublishedFederal Insurance v. United States
39 Cont. Cas. Fed. 76,576 · United States Court of Federal Claims · Sep 27, 1993
The facts in this case clearly demonstrate that the plaintiffs ... were liable for the costs resulting from the clean up opera-tion____ The fact that the plaintiffs were insured and that the plaintiffs insurer paid out the … Congress holds the exclusive authority to establish the metes and bounds of this court’s jurisdiction and this court lacks authority to expand Congress’ jurisdictional grant regardless of the equities. Keene Corp. v.
Cited 4 timesPublishedH.L.et Al v. Secretary of Health and Human Services
United States Court of Federal Claims · Jul 11, 2016
Kendall indicated that she believed the ability of infectious illnesses to cause metabolic decompensation was related to qualifiers such as excessive fever, dehydration, or anorexia. (Tr. 73-74.) … Kendall candidly acknowledged that there is no direct evidence establishing that immunizations can trigger metabolic decompensation in patients with Leigh Disease. (Tr. 83, 101.)
Cited 0 timesPublished60 T.C. 814 · United States Tax Court · Aug 29, 1973
According to respondent, petitioner’s studies at the University of Baltimore, College of Law, clearly fit the description of studies which lead to qualification for a new trade or business, namely the practice of law. … We will not consider this contention, however, under our well-established rule that constitutional issues not raised specifically in the pleadings are not properly before the Court.
Cited 28 timesPublished79 Fed. Cl. 769 · United States Court of Federal Claims · Dec 20, 2007
A waiver of sovereign immunity “cannot be implied but must be unequivocally expressed.” King, 395 U.S. at 4 , 89 S.Ct. 1501 . … Plaintiff also fads to establish the existence of an implied-in-faet contract with defendant.
Cited 21 timesPublished60 Fed. Cl. 810 · United States Court of Federal Claims · Jun 8, 2004
The Tucker Act merely serves as a waiver of sovereign immunity for the types of claims specified in the statute. See Mitchell II, 463 U.S. at 212 , 103 S.Ct. 2961 . … Furthermore, the plaintiff has not established that he is a foreign citizen, as is required by 28 U.S.C. § 2502 .
Cited 12 timesPublished38 Fed. Cl. 788 · United States Court of Federal Claims · Sep 17, 1997
BASIC ELIGIBILITY CRITERIA: A THE FOLLOWING' CRITERIA ESTABLISHED BY LAW. … Shrader must establish an entitlement.
Cited 4 timesPublishedMitchell v. Secretary of Health and Human Services
United States Court of Federal Claims · Sep 1, 2017
Dahlgren, aluminum adjuvants “are a potent immune system stimulator,” and “[i]n some susceptible people the aluminum over-stimulates the immunes [sic] system and causes the immune system to attack the person. Mr. … Instead, after stating that “[i]n some susceptible people the aluminum over-stimulates the immune[] system and causes the immune system to attack the person,” Dr.
Cited 0 timesPublished8 Ct. Cust. 109 · Court of Customs and Patent Appeals · May 14, 1917
The majority opinion of the board is predicated upon the reasoning and authorities *110 applicable to “use” where that term is employed generally and simply without any qualifying phrase or word. … The court is clearly of the opinion, however, that the term “suitable for use” does not in the tariff sense imply or require chief use. Reversed.
Cited 31 timesPublished126 Fed. Cl. 619 · United States Court of Federal Claims · May 6, 2016
By June 1984, plaintiff had accumulated sufficient creditable service to qualify for age-based retirement pay. … The plaintiff bears the burden of establishing jurisdiction, when this Court’s subject matter jurisdiction is at issue. Alder Terrace, Inc. v. United States, 161 F.3d 1372, 1377 (Fed.
Cited 0 timesPublished
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