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  • Interim Decision #3373

    Agency decision · Agency decision

    Diaz, 426 U.S. 67, 77 (1976); Wong Yang Sung v. McGraff, 339 U.S. 33, modified on other grounds, 339 U.S. 908 (1950); Bridges v. … INS, 516 F.2d 565 (6th Cir. 1975) (emphasizing federal standard for finality of conviction), cert. denied, 423 U.S. 1050 (1976); Will v. INS, 447 F.2d 529 (7th Cir. 1971) (same).

    Executive Office for Immigration Review
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. 2000–9 I.R.B. … 311 353 394 437 480 521 564 606 648 690 763 869 975 1,080 1,237 1,449 1,660 1,870 2,080 2,292 2,503 2,713 2,923 3,134 3,346 3,556 3,766 3,977 4,189 32 57 82 107 133 157 183 209 234 259 284 310 335 373 423

    Internal Revenue Service
  • Interim Decision #3307

    Agency decision · Agency decision

    INS, 385 U.S. 276 (1966). … Bureau of Democracy, Human Rights and Labor, U.S.

    Executive Office for Immigration Review
  • U.S. Department of Labor

    Agency decision · Agency decision

    Biestek, 587 U.S. ___, slip op. at 5 (quoting Consolidated Edison, 305 U.S. at 229). … United States, 464 U.S. 16, 23 (1983).

    Department of Labor
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 336 U.S. 422, 437 n.20 (1949); Hiqqins v. Smith, 308 U.S. 473 (1940)'; Gregory v. Helvering, supra. … Memo. 1989-482 (corporation a sham where its checking account was used as a "pocketbook" for payment of shareholder's personal expenses).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 336 U.S. 422, 437 n.20 (1949); Higgins v. Smith, 308 U.S. 473 (1940); Gregory v. Helvering, supra. … Memo. 1989-482 (corporation a sham where its checking account was used as a “pocketbook” for payment of shareholder’s personal expenses).

    United States Tax Court
  • Pacific Exchange, Inc.: No Action, Interpretive and/or Exemptive Letter of December 23, 2003

    Agency decision · Agency decision

    Turner Enters., Inc. , 474 2d 476, 482 (9th Cir. 1973). Landreth Timber Co. v. … Landreth , 471 U.S. at 686 (citing United Housing Foundation, Inc. v. Forman , 421 U.S. 837, 851 (1975)).

    Securities and Exchange Commission
  • U.S. Department of Labor

    Agency decision · Agency decision

    Berryhill, 587 U.S._,_ (2019) (slip op. at 5) (citing Consolidated Edison Co. v. NLRB, 305 U.S. 197, 229 (1938)). … United States, 464 19 U.S. 16, 23 (1983).

    Department of Labor
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    United States, 423 U.S. 161, 165 n.4 (1976) (“A deficiency notice is of import primarily because it is a jurisdictional prerequisite to a taxpayer’s suit in the Tax Court for redetermination of his tax … U.S.

    United States Tax Court
  • Instructions for Form

    Agency decision · Agency decision

    Enter the U.S. … Enter 50% of the freight expenses (except insurance) for shipping export property aboard U.S. flagships and U.S.-owned and U.S.

    Internal Revenue Service
  • United States Tax Court

    Agency decision · Agency decision

    Natural Resources Defense Council, Inc., 467 U.S. 837 (1984). On June 28, 2024, the U.S. Supreme Court overruled Chevron. See Loper Bright Enters. v. Raimondo, 144 S. Ct. 2244 (2024). … of tax by Target for tax years 2007–2011. 2 According to petitioner, the supposed underpayments of tax arose from Target’s failure to comply with transfer pricing regulations promulgated under section 482

    United States Tax Court
  • Cite as 25 I&N Dec. 445 (BIA 2011)

    Agency decision · Agency decision

    U.S. Att’y Gen., 443 F.3d 804, 812-13 (11th Cir. 2006). … United States, 449 U.S. at 512 n.34).

    Executive Office for Immigration Review
  • T.C. Memo. ,2011-155

    Agency decision · Agency decision

    United States v 101-247, at 1403 Boyle, 469 U.S. 241, 245 (1989). (1985); H. Rept. … United States, 482 F.3d;792 Staff It, Inc. (5th Cir. 2007); Diamond Plating Co. vt United Stëtes,, supra at 1038;.Van Camp & Bennion v. United States, supra at 868; East Wind Indus.,. Inc. v.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Alaska, 451 U.S. 259, 265 (1981). … Aguillard, 482 U.S. 578, 594 (1987).

    United States Tax Court
  • T . C. Memo . 2011-118

    Agency decision · Agency decision

    Zhang presented to the Court documents showing that the U.S. … Zhang's mother is not a U.S. citizen, a U.S. national, a U.S. resident, or a resident of a country bord ring the United States.

    United States Tax Court
  • Interim Decision #3320

    Agency decision · Agency decision

    Barber, 357 U.S. 185, 187 (1958); Landon v. Plasencia, 459 U.S. 21, 25-26 (1982)). 3. … Asphalt Products Co., Inc., 482 U.S. 117, 1221 (1987); see also Peabody Coal Co. v. Navajo Nation, 75 F.3d 457, 486 (9th Cir. 1996). B.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Petitioners filed original joint Forms 1040, U.S. … Helvering, 290 U.S. 111, - 12 115 (1933).

    United States Tax Court

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