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Cite as 29 I&N Dec. 392 (BIA 2026)
Agency decision · Agency decision
Bagamasbad, 429 U.S. 24, 25 (1976) (“As a general rule courts and agencies are not required to make findings on issues the decision of which is unnecessary to the results they reach.”). 6 Page 398 … Absent evidence that the respondent made the Page 399 Cite as 29 I&N Dec. 392 (BIA 2026) Interim Decision #4156 police aware of specific extreme conduct amounting to torture, the record is insufficient
Executive Office for Immigration ReviewAgency decision · Agency decision
Moncada from December 23, 2008, to March 24, 2009, and the DOD paid wages to Mr. … Proc. 2013-34, sec. 4.01, 2013-43 I.R.B. at 399, sets forth seven threshold conditions that must generally be satisfied before the Commissioner will consider a request for equitable relief under section
United States Tax CourtAgency decision · Agency decision
In a situation similar to that of the appreciation of the FCC licenses, market forces also helped create the cashflow enabling an employee's significantly - 24 [*24] increased salary. … Commissioner, 399 F.2d at 606. III.
United States Tax CourtAgency decision · Agency decision
On April 24, 1996, respondent mailed a statutory notice of deficiency to petitioners, determining that petitioners had income of $65,128 from wages, and $20 from interest that respondent later conceded … Howbert, 231 U.S. 399, 415 (1913), through Doyle v. Mitchell Bros. Co., 247 U.S. 179, 185 (1918), and culminating in Eisner v. Macomber, 252 U.S. 189, 207 (1920).
United States Tax CourtAgency decision · Agency decision
Commissioner, 464 U.S. 386, 399 (1984) (“An amended return, of course, may constitute an admission . . . .”); Lare v. … Greg and Karla now share an address in Colorado, and they appeared together for the remote trial. 24 [*24] Karla had signature authority over the bank accounts of 2MC, a shell company that Greg deployed
United States Tax CourtAgency decision · Agency decision
Petitioner's failure to ask questions of intervenor does not necessarily mean that intervenor was deceptive or - 24 [*24] evasive. … Proc. 201334, sec. 4.01, 2013-43 I.R.B. 397, 399, the Commissioner may make a streamlined determination if, inter alia, the requesting spouse is no longer married to the nonrequesting spouse.
United States Tax CourtAgency decision · Agency decision
Memo. 1967-137, aff d, 399 F.2d 326 (5th Cir. 1968); see a_lso Higgins v. Commissioner, 312 U.S. 212, 217 (1941). … - 24 [*24] To reflect the foregoing, Decision will be entered under Rule 155.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Exposure Including IRDs Excluding IRDs Ratio (0,1.5) [1.5,3) [3,5) [5,10) 10 or more (0,1.5) [1.5,3) [3,5) [5,10) 10 or more Sep 2024 502 51 31 24 61 534 47 24 24 40 Oct 2024 518 47 29 31 62 544 52 … 23 24 44 Nov 2024 509 53 31 29 64 534 62 24 24 42 Dec 2024 513 51 36 27 59 535 62 24 23 42 Jan 2025 507 52 35 31 54 530 60 29 18 42 29 Feb 2025 504 54 36 29 56 527 60 28 23 41 Mar 2025 507 54 37
Securities and Exchange CommissionAgency decision · Agency decision
Commissioner, 143 T.C. 393, 399 (2014); Cooper v. Commissioner, 135 T.C. at 73. … The next step would be to - 24 determine what portions of the proceeds collected were substantially or less substantially attributable to petitioner's information.
United States Tax CourtAgency decision · Agency decision
Memo. 1995-399, affd. without published opinion 103 F.3d 129 (6th Cir. 1996). … - 24 -
United States Tax CourtAgency decision · Agency decision
- 10 The SO sent petitioner a letter dated September 3, 2013, to extend the deadline to September 24, 2013, for her to submit the tax returns for 2011 and 2012 and an offer-in-compromise. … Commissioner, 114 T.C. 399, 412 (2000), a_f[d, 259 F.3d 881 (7th Cir. 2001); Banks v. Commissioner, T.C. Memo. 200148, 2001 Tax Ct. Memo LEXIS 68, at *21-*25; see also S. Rept.
United States Tax CourtAgency decision · Agency decision
Strong Roofing & Insulating, 393 U.S. 357, 359 (1969); Teamsters Local 115 v NLRB, 640 F.2d 392, 399 (D.C. Cir. 1981). … BLS Finds 55 Percent of Employees Used Computers at Work in October 2003, Daily Labor Report No. 148, at D-24 (2005).
National Labor Relations BoardDECISIONS OF THE NATIONAL LABOR RELATIONS BOARD
Agency decision · Agency decision
On April 24, 2001, the Union filed a new charge alleging that the Respondent had proposed and “refus[ed] to withdraw” counterproposal 26. … No such discussion appears in the Court’s decision, and Nutone has little, if any, relevance here.24 23 Id. at 362.
National Labor Relations BoardDECISIONS OF THE NATIONAL LABOR RELATIONS BOARD
Agency decision · Agency decision
On April 24, 2001, the Union filed a new charge alleging that the Respondent had proposed and “refus[ed] to withdraw” counterproposal 26. … No such discussion appears in the Court’s decision, and Nutone has little, if any, relevance here.24 23 Id. at 362.
National Labor Relations BoardDivision of Investment Management
Agency decision · Agency decision
54 523 55 25 25 33 Jul 2024 498 57 23 28 59 525 56 23 24 37 Aug 2024 496 60 26 25 60 532 51 25 23 36 Sep 2024 501 50 31 24 61 532 47 24 24 40 Oct 2024 519 47 29 31 62 545 52 23 24 44 Nov 2024 510 … 53 31 29 64 535 62 24 24 42 Dec 2024 514 51 36 27 59 536 62 24 23 42 Fourth Calendar Quarter 2024 7.2 Analytics Office Industry Concentration Table 7.7: Percent of Aggregate Hedge Fund Net Asset
Securities and Exchange CommissionAgency decision · Agency decision
(Renaissance), (3) Cyberwize .com (Cyberwize), and (4) 24/7 Internet Marketing . The products that Mrs. . … Smith to 24/7 Internet Marketing . Ms . Walsh provided Mrs .
United States Tax CourtAgency decision · Agency decision
Paulk, 611 F.3d 828, 850 & n.24 (11th Cir. 2010), aff’d, 566 U.S. 356 (2012); Thompson v. Hall, 426 F. App’x 855, 858 (11th Cir. 2011) (per curiam) (same). … Bailey, No. 24-cv-147, 2024 WL 3924573, at *12-13 (D.D.C.
Federal Trade CommissionAgency decision · Agency decision
120 ----1,162 605 405 --- 1995 $231 5,472 382 560 --1,582 200 169 761 1996 $392 5,560 33 --577 --2,574 194 836 1997 $173 6,888 ----78 1,352 616 52 608 1998 $292 2,621 ----133 1,684 --186 348 15 --24 … Memo. 1994-399 (“for the most part, petitioners’ advisers were not experts as much as they were upliners with a financial stake in petitioners’ retail and downline sales”); Ogden v.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
** *** 44 330 *** *** 23 3,407 2023Q2 506 578 45 12 1,131 1,218 220 238 455 123 24 57 18 18 221 218 69 19 305 21 15 *** *** 46 333 *** *** 24 3,462 24 2023Q3 520 587 46 13 1,156 1,231 226 241 464 130 … 24 60 533 47 24 24 39 Oct 2024 518 47 29 31 61 544 52 23 24 43 Nov 2024 509 53 31 29 63 534 62 24 24 41 Dec 2024 513 51 36 27 58 535 62 24 23 41 Jan 2025 506 52 34 31 53 529 60 28 18 41 Feb 2025
Securities and Exchange CommissionAgency decision · Agency decision
(CCH) 394, 399 (2002) (finding Artnell applicable). … - 24 [*24] Generally, no gain or loss is recognized to a partnership or its partners upon the contribution of property to a partnership in exchange for a partnership interest.
United States Tax Court
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