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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
5.77s
Agency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
United States Tax CourtAgency decision · Agency decision
Cartwright, 411 U.S. 546, 551 (1973). Mr. Wall gave 9,380 shares of Demco nonvoting common stock to 20 trusts for the benefit of his children on January 1, 1992. … Helvering, 290 U.S. 111 (1933); Estate of Jung v. Commissioner, 101 T.C. 412, 423 (1993). Ms. Walker’s and Mr.
United States Tax CourtAgency decision · Agency decision
U.S. … Bhd. of Locomotive Engrs., 482 U.S. 270, 283 (1987). But in this case, the Secretary, rather than this or any other court, supplied the reasons.
United States Tax CourtAgency decision · Agency decision
John Fund, Inc., 573 U.S. 258, 268-69 (2014); Basic, 485 U.S. at 241-47. … FTC, 534 F.3d 410, 423 (5th Cir. 2008).
Federal Trade CommissionCase 2:23-cv-00932-JHC Document 125 Filed 11/17/23 Page 1 of 59 (2023)
Agency decision · Agency decision
App’x 482 (9th Cir. 2020) ........................................................ 19 Dumont v. … U.S.
Federal Trade CommissionAgency decision · Agency decision
Memo. 1997-482. The burden of proof is on the taxpayer to substantiate its claimed deduction.51 See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933); Time Ins. Co. v. … Memo.· 1997-482, slip op. at 90. .. . In sum, we find.that Mr. Brown's actuarial.analysis and his review of Mr.
United States Tax CourtAgency decision · Agency decision
Burnet, 286 U.S. 417, 424 (1932). … Memo. 1995-482.
United States Tax CourtAgency decision · Agency decision
Prometheus Radio Project, 592 U.S. 414, 423 (2021). … Prometheus Radio Project, 592 U.S. 414, 423 (2021). 96 Nat’l Wildlife Fed’n v.
Federal Trade CommissionVolume 12 - Citizenship and Naturalization
Agency decision · Agency decision
Citizens who are Members of the U.S. Armed Forces, U.S. … L. 95-423 (PDF) , repealed retention requirements prospectively only. Anyone born on or after October 11, 1952 (not age 26 on October 10, 1978) was no longer subject to retention requirements.
US Citizenship and Immigration ServicesAgency decision · Agency decision
American Code Co., 280 U.S. 445, 449 (1930) (quoted with approval in Thor Power Tool Co. v. Commissioner, supra at 532). B. … Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987). An appeal in this case will likely lie in the Court of Appeals for the Sixth Circuit.
United States Tax CourtIN THE UNITED STATES COURT OF APPEALS
Agency decision · Agency decision
Mgmt., LLC, 910 F.3d 417, 423 (9th Cir. 2018) (addressing deception first, then disclosures), rev’d on other grounds, 593 U.S. 67 (2021); Removatron, 884 F.2d at 1497 (same). … . 438 U.S. at 513-14.
Federal Trade CommissionAgency decision · Agency decision
In November 2016 the U.S. … App'x 423 (5th Cir. 2012), the question was whether funds received by a taxpayer from a benefit plan constituted a taxable distribution or a loan.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
In November 2016 the U.S. … App'x 423 (5th Cir. 2012), the question was whether funds received by a taxpayer from a benefit plan constituted a taxable distribution or a loan.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax Court
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