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Briefs, oral arguments, agency decisions and the Federal Register.
922 results
0.06s
Agency decision · Agency decision
Commissioner, 114 T.C. 399 (2000), affd. 259 F.3d 881 (7th Cir. 2001). In Guill v. … Commissioner, 114 T.C. 399, 407 (2000) (quoting Alexander v. Commissioner, 72 F.3d at 946), affd. 259 F.3d 881 (7th Cir. 2001).
United States Tax CourtAgency decision · Agency decision
Respondent then issued the Notice of Federal Tax Lien to petitioner on December 24, 2002. … Commissioner, 13 T.C. 397, 399 (1949), affd. per curiam 200 F.2d 560 (2d Cir. 1952); Casey v. Commissioner, 12 T.C. 224, 227 (1949); Bonner v. Commissioner, T.C. Memo. 1979-435; Ballenger v.
United States Tax CourtCite as 29 I&N Dec. 642 (BIA 2026)
Agency decision · Agency decision
See Matter of A-S-B-, 24 I&N Dec. 493, 497 (BIA 2008) (explaining that whether established facts meet the legal standard of persecution is a legal question subject to de novo review), overruled on other … Gonzales, 399 F.3d 1148, 1154 (9th Cir. 2005) (concluding that the applicant did not establish the government was unable or unwilling to control individuals harassing him where the police took reports
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 13 T.C. 397, 399 (1949), affd. 200 F.2d 560 (2d Cir. 1952); Humbert v. Commissioner, 24 B.T.A. 828, 829 (1931).
United States Tax CourtAgency decision · Agency decision
Commissioner, 13 T.C. 397, 399 (1949), affd. 200 F.2d 560 (2d Cir. 1952); Humbert v. Commissioner, 24 B.T.A. 828, 829 (1931).
United States Tax CourtFederal Trade Commission Statement Concerning Brand Drug Manufacturers’
Agency decision · Agency decision
Novo Nordisk A/S, 566 U.S. 399, 408 (2012). 20 FED. … Reg. 36,676 (June 18, 2003) (codified at 21 C.F.R. pt. 314). 24 See Fed. Trade Comm’n Generic Drug Entry Study, supra note 20. 22 4 IV.
Federal Trade CommissionDivision of Investment Management
Agency decision · Agency decision
3,388 2021Q1 1,457 1,760 367 693 388 177 165 568 37 24 3,393 2021Q2 1,460 1,765 369 691 389 176 166 590 37 24 3,397 2021Q3 1,458 1,761 369 682 388 176 165 595 37 24 3,388 2021Q4 1,636 1,857 434 736 … Pension Plans 2020Q4 89 81 59 *** *** 20 10 *** 9 *** *** 3 *** 1 2021Q1 83 73 55 *** *** 24 11 *** 7 *** *** 3 *** 1 2021Q2 105 57 52 24 *** 25 11 *** 8 4 *** 3 *** 1 2021Q3 101 50 50 *** *** 27 9
Securities and Exchange CommissionAgency decision · Agency decision
Uhl, 107 P. (2d) 399 (C.C.A. 2nd, 1939; U.S. en rel. Zaffarano v. Corsi, supra; U.S. ex rel. Valenti v. Karnuth, 1 Fed. Supp. 370 (N.D.N.Y., 1932). (Matter of 5—, 2 I. & N. … Lefleowitz, 334 F. 24 262, 266 (5th Cir., 1964) , cert. den. 879 U.S. 962) . 4 On page 7 of the Service motion, mention of U.S ea. rel.
Executive Office for Immigration ReviewSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
Adkins, 310 U.S. 381, 399 (1940); see also FCC v. … Aurelius Inv., LLC, 590 U.S. 448, 459 (2020). 97 513 U.S. 374, 399 (1995).
Securities and Exchange CommissionAgency decision · Agency decision
On June 24, 2006, petitioner married Gerald Butler. Petitioner and Mr. Butler jointly filed their 2007 Federal income tax return, which was prepared by Jules Simeon at Simeon Quick Tax Service. … Proc. 2013-34, sec. 4.01(7), 2013-43 I.R.B. at 399-400. We consider these factors in the light of the particular facts and circumstances, but we are not bound by them. See Molinet v.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
15 *** *** 46 332 *** *** 24 3,468 2023Q3 527 587 46 13 1,163 1,230 225 241 463 130 24 66 19 19 230 219 66 19 303 21 16 *** *** 48 337 *** *** 24 3,525 2023Q4 489 595 49 18 1,142 1,147 216 216 427 142 … 495 60 26 25 60 531 51 25 23 36 Sep 2024 500 50 31 24 61 531 47 24 24 40 Analytics Office 7.2 Industry Concentration Table 7.7: Percent of Aggregate Hedge Fund Net Asset Value Reported by Top Large
Securities and Exchange CommissionAgency decision · Agency decision
Thus, the termination of the 1990 tax year on March 24, 1990, conclusively resolved, for purposes of the closing agreement, only the issues for that period. … Commissioner, 399 F.2d 744, 749 (4th Cir. 1968), affg. T.C. Memo. 1967-67, and taxpayers bear the burden of proving that such deficiencies are erroneous, Rule 142 (a) ; Parks v.
United States Tax CourtAgency decision · Agency decision
Pursuant to a June 24, 1994, court order, petitioner received from her exspouse $41,649, of which $30,000 was denominated as principal, $1,015 was denominated as attorney’s fees, and the remaining $10,634 … Commissioner, 317 U.S. 399, 403 (1943).
United States Tax CourtAgency decision · Agency decision
Served 05/22/24 2 and a section 6662 accuracy-related penalty of $1,263, for tax year 2016 (year in issue). The IRS later conceded the penalty. Petitioners do not dispute the deficiency amount. … Proc. 2013-34, § 4.01, 2013-43 I.R.B. 397, 399–400.
United States Tax CourtInitial Decision Release No. 1349
Agency decision · Agency decision
White, 408 F.3d 399, 402–03 (8th Cir. 2005) (finding that a defendant’s guilty plea did not constitute an admission to facts that the defendant disavowed during his plea hearing); Valansi v. … Ex. 1 at 1–2 23 Id. at 2. 24 Id. 25 Id. OIP at 2; Div. Ex. 1 at 1–2; see 15 U.S.C. §§ 78j(b); 18 U.S.C. §§ 1014, 1341; 17 C.F.R. § 240.10b-5. 26 27 Div.
Securities and Exchange CommissionAgency decision · Agency decision
Finally, petitioners claim that their $824,894 payment of January 24, 2003, extinguished their tax liability . … Commi ioner, 464 U .S . 386, 399 (1984) .'
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; Home Interiors & Gifts, Inc. v. Commissioner, 73 T.C. 1142, 1156 (1980). … Commissioner, 399 F.2d at 606; Home Interiors & Gifts, Inc. v. Commissioner, 73 T.C. at 1156. There is evidence in the record to show that Mr.
United States Tax CourtAgency decision · Agency decision
Found., Inc. re Estate of Vallery), 883 P.2d 24, 27 (In (Colo. … Clayton College, 461 P.2d 28, 30 (Colo. (1959)). 1969) (quoting 11 Restatement, Trusts 2d, sec. 399 - 16 - prevents the parties from agreeing to extinguish the conservation easements in the event
United States Tax CourtAdministrative, Procedural, and Miscellaneous
Agency decision · Agency decision
For taxable years beginning in 2005, the value used in § 24(d)(1)(B)(i) in determining the amount of credit under § 24 that may be refundable is $11,000. .05 Hope and Lifetime Learning Credits. (1) For … of Household) $31,030 $35,263 $11,750 Threshold Phaseout Amount (Married Filing Jointly) $16,370 $16,370 $ 8,530 Completed Phaseout Amount (Married Filing Jointly) $33,030 $37,263 $13,750 399
Internal Revenue ServiceAgency decision · Agency decision
The statutory notice in this case was prepared based on the receipt books delivered to the IRS by Nanni. to petitioner on July 24, 1997. … Commissioner, 75 T.C. 389, 399 (1980).
United States Tax Court
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