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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Underwood, supra at 565 (construing similar language in the Equal Access to Justice Act). … Delta Air Lines, Inc., 600 F.2d 699, 702 (7th Cir. 1979), affd. on other grounds 450 U.S. 346, 355 (1981) (“The plain language of * * * [Fed. R. Civ.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The equipment shelters had air conditioning, temperature alarm , systems, fire/smoke alarm systems, and intruder alarm systems. C. … The asset category takes priority over the 'Sec. 167(m) was deleted from the Code by the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11812(a) (1), 104 Stat. 1388-534.

    United States Tax Court
  • Administrative Review Board

    Agency decision · Agency decision

    Boeing Co., ARB No. 2024-0035, ALJ No. 2023-AIR-00023, slip op. at 4 (ARB Mar. 13, 2025) (citation omitted). 25 26 Id. (citation omitted). 27 Id. (citation omitted). 28 Id. … The 180-day period to file began on May 28, 2024, and approximately 118 days elapsed before Complainant timely filed the SOX claim in the wrong forum on September 23, 2024.

    Department of Labor
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The Court of Appeals for the Second Circuit, where the appeal in this case would lie absent a stipulation to the contrary, see sec. 7482(b) (1) (A), (2), has held that the length of the holding period … Although Mr. van der Lee testified that when he decided to start trading, he researched the technology side of the "The expenses were: Direct TV ($444), Cottage Care cleaning services ($2,385), S&B Total

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Underwood, supra at 565 (construing similar language in the Equal Access to Justice Act). … Delta Air Lines, Inc., 600 F.2d 699, 702 (7th Cir. 1979), affd. on other grounds 450 U.S. 346, 355 (1981) (“The plain language of * * * [Fed. R. Civ.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Petitioner’s former husband retired from the United States Air Force on January 31, 1982. At the time of the divorce, he was receiving retirement pay as a result of this service. … In response, Congress enacted the Uniformed Services Former Spouses’ Protection Act (USFSPA), 10 U.S.C. sec. 1408 (2000).

    United States Tax Court
  • Conformed to Federal Register version

    Agency decision · Agency decision

    ADDRESSES: Comments may be submitted by any of the following methods: Electronic comments: • Use the Commission’s internet comment form (https://www.sec.gov/comments/s72026-20/amendments-regulation-nms … See also Norges Bank comment letter ‘‘Re: Notice of Proposed Rule on Market Data Infrastructure, Securities Exchange Act Release No. 88216 (Feb. 14, 2020) (File No.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    , 15 U.S.C. § 1, or Section 5 of the FTC Act, 15 U.S.C. § 45. … The relevant time period for GDI’s responses is from January 1, 2018 to the present. Id. at 9.

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    But Kurdziel's Firefly took off in 2002 after it got an "air worthiness certificate" from the Federal Aviation Administration (FAA). … Kurdziel argues that he doesn't owe penalties for any of the years at issue because his losses are "real" and he acted with reasonable cause and in good faith by reporting his Firefly activities on his

    United States Tax Court
  • Case 0:12-cv-61872-RNS Document 232 Entered on FLSD Docket 08/22/2013 Page 1 of 45

    Agency decision · Agency decision

    (“FTC Act”), 15 U.S.C. §§ 53(b) and 57b, the Telemarketing and Consumer Fraud and Abuse Prevention Act (“Telemarketing Act”), 15 U.S.C. § 6101 et seq., and the 2009 Omnibus Appropriations Act, Public … beginning on the first day of the month in which the person paid the fee (‘‘the annual period’’).

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Underwood, supra at 565 (construing similar language in the Equal Access to Justice Act). … Delta Air Lines, Inc., 600 F.2d 699, 702 (7th Cir. 1979), affd. on other grounds 450 U.S. 346, 355 (1981) (“The plain language of * * * [Fed. R. Civ.

    United States Tax Court
  • U.S. Department of Labor

    Agency decision · Agency decision

    Haynes, Administrative Appeals Judges DEC IS IO A D ORDER PERCURIAM This case ari ses under the Federa l Rail Safety Act of 1982 (FRSA). 1 Complainant Joseph Hernandez filed a compl aint alleging that … CSXTransp., Inc., ARB No. 12-022, ALJ No. 2010-AIR-025, slip op. at 2 (ARB Apr. 30, 20 I 3) (citations omitted). 14 We limit our discussion to the issue of contributing factor causation and thus, address

    Department of Labor
  • Bulletin No. 2026–38

    Agency decision · Agency decision

    Notice 2025-68 requested comments, with a comment period that ended February 20, 2026, and comments received in response to the notice are discussed below. … comments on the impacts these proposed regulations may have on small entities. III. Regulatory Flexibility Act V.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Petitioners also advertised in The Air Charter Guide, a trade publication. Setting the Charter Price Mr. … See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3001, 112 stat. 726. -18reasonable, there must be a good faith objective of making a profit. Allen v.

    United States Tax Court
  • Interim Decision #1286

    Agency decision · Agency decision

    CHARGE: Order: Act of 1952—Section 241(a) (2) [8 U.S.C. 1251(a) (2)1—Entry as nonimmigrant, remained longer. … When respondent was about to depart, the authorities told him he would be able to travel to France and gave him a ticket for air transportation to that country.

    Executive Office for Immigration Review
  • United States Tax Court

    Agency decision · Agency decision

    The couple claimed an NOL deduction for their 2000 tax year of $371,663, again electing to forgo the carryback period under section 172(b)(3). … Righetti passed away in 2002, when a MiG-15 jet fighter that he was piloting for an air show crashed. See Dr. Thomas R.

    United States Tax Court
  • RESPONDENT’S MOTION TO PRECLUDE GRANTED;

    Agency decision · Agency decision

    Our jurisdiction to entertain an appeal from a contractor seeking monetary relief in a case under the Contract Disputes Act (CDA), 41 U.S.C. §§ 7101–7109 (2018), is framed by and dependent upon the certified … Cir. 2010) (quoting Contract Cleaning Maintenance, Inc. v. United States, 811 F.2d 586, 592 (Fed. Cir. 1997)).

    Civilian Board of Contract Appeals
  • Bulletin No. 2023–13

    Agency decision · Agency decision

    L. 117-328 (the Act). BACKGROUND The Act was enacted on December 29, 2022. Division T of the Act, titled “SECURE 2.0 Act of 2022” (SECURE 2.0 Act), included a number of retirement savings provisions. … comments).

    Internal Revenue Service
  • U.S. Department of Labor

    Agency decision · Agency decision

    Haynes, Administrative Appeals Judges DECISION AND ORDER PER CURIAM This case arises under the Federal Rail Safety Act of 1982 (FRSA). 1 Complainant Joseph Hernandez filed a complaint alleging that BNSF … CSX Transp., Inc., ARB No. 12-022, ALJ No. 2010-AIR-025, slip op. at 2 (ARB Apr. 30, 2013) (citations omitted). 14 We limit our discussion to the issue of contributing factor causation and thus, address

    Department of Labor
  • DENIED: April 17, 2024

    Agency decision · Agency decision

    Western Pressure Cleaning, Inc., AGBCA 86-309-3, 87-3 BCA ¶ 20,108, at 101,827. II. … Ventilation Cleaning Engineers, Inc., ASBCA 16678, et al., 72-2 BCA ¶ 9537, at 44,430.

    Civilian Board of Contract Appeals

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