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Briefs, oral arguments, agency decisions and the Federal Register.

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Perez filed a Chapter 7 bankruptcy petition in the U.S. Bankruptcy Court, Central District of California. Mrs. Green filed a proof of claim in Ms. … See 42 U.S.C. sec. 423(d)(1)(A) (2000); cf. Norris v. Commissioner, T.C. Memo. 2001-152, affd. 46 Fed.

    United States Tax Court
  • Monday, January 4, 2021

    Agency decision · Agency decision

    Todd Smyth, General Counsel, U.S. Department of Labor, at (513) 684–3252. FOR FURTHER INFORMATION CONTACT: Todd Smyth, General Counsel, U.S. … L. 109–423, 120 Stat. 2900; and 8 CFR 214.2(h).

    Department of Labor
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Marine, Inc., 43 F.3d at 423. … In Marré, the U.S.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Their investments were "hedged" by alleged trades in options for U.S. … Commissioner, 88 T.C. 386, 423 (1987), affd. 868 F.2d 851 (6th Cir. 1989).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Their investments were "hedged" by alleged trades in options for U.S. … Commissioner, 88 T.C. 386, 423 (1987), affd. 868 F.2d 851 (6th Cir. 1989).

    United States Tax Court
  • T. C. Memo. 1997-172

    Agency decision · Agency decision

    Commissioner, 503 U.S. 79, 84 U.S. 111, 115 (1933). Rule 142(a); INDOPCO, Inc. v. (1992); Welch v. … Commissioner, 88 T.C. 386, 423 (6th Cir. 1989).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    On July 12, 1993, petitioners filed a petition in the U.S. Bankruptcy Court for the District of New Jersey under chapter 11 of the U.S. Bankruptcy Code. … Commissioner, 785 F.2d 419, 423 (3d Cir. 1986), revg. T.C. Memo. 1984-547. Under Golsen v.

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    MEMORANDUM OPINION GREAVES, Judge: The primary issue in these consolidated cases is the Commissioner’s allocation of income under section 482 between Amgen Inc. and Amgen Manufacturing Limited. 1 Currently … Absent stipulation to the contrary, appeal of these cases would lie to the U.S. Court of Appeals for the Ninth Circuit. See § 7482(b)(1)(B).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    This is similar to the test employed by the U.S. Supreme Court in 2011 in Mayo Found. for Med. Educ. & Research v. United States, 562 U.S. 44 (2011). … Council, Inc., 467 U.S. 837 (1984), or should instead be examined under the test employed in Nat'l Muffler Dealers Ass'n, Inc. v. United States, 440 U.S. 472 (1979).

    United States Tax Court
  • Interim Decision #1968

    Agency decision · Agency decision

    Dec. 482 (BIA, 1966). … Dec. 482 (BIA, 1966), Matter of Kurtin, 12 I. & N. Dec. 284 (BIA, 1967). 248

    Executive Office for Immigration Review
  • DECISIONS OF THE NATIONAL LABOR RELATIONS BOARD

    Agency decision · Agency decision

    NLRB, 517 U.S. 781, 785 (1996). Accord: Fall River Dyeing & Finishing Corp. v. NLRB, 482 U.S. 27, 38 (1987) (“The overriding policy of the NLRA is ‘industrial peace’”); Brooks v. … Frick Co., 423 F.2d 1327, 1332 (3d Cir. 1970); DANA CORP.

    National Labor Relations Board
  • U.S. Department of Labor

    Agency decision · Agency decision

    Id. at 6-7 & n.6. 21 See id. at 6; Tr. at 423-24, 518. … U.S., 164 F.

    Department of Labor
  • Interim Decision #3099

    Agency decision · Agency decision

    Cardoza-Fonseca, 480 U.S. 421 (1987); Fong Haw Tan v. Phelan, 333 U.S. 6 (1948). … Supp. 423 (W.D.N.Y. 1984). We find that the Raghunandan decision is not controlling in this case.

    Executive Office for Immigration Review
  • Division of Investment Management

    Agency decision · Agency decision

    Collateral Deposits Commercial Paper U.S. Treasuries Asset-Backed Securities Other U.S. Govt. … Collateral Deposits Commercial Paper U.S. Treasuries Asset-Backed Securities Other U.S. Govt.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Council, Inc., 467 U.S. 837, States v. Mead Corp., 533 U.S. 218 843-844 (2001). (1984); see United Although they may be entitled to deference under Skidmore v. … Swift & Co., 323 U.S. 134 (1944), see United States v.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Council, Inc., 467 U.S. 837, States v. Mead Corp., 533 U.S. 218 843-844 (2001). (1984); see United Although they may be entitled to deference under Skidmore v. … Swift & Co., 323 U.S. 134 (1944), see United States v.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Council, Inc., 467 U.S. 837, States v. Mead Corp., 533 U.S. 218 843-844 (2001). (1984); see United Although they may be entitled to deference under Skidmore v. … Swift & Co., 323 U.S. 134 (1944), see United States v.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    United States, 423 U.S. 161, 174 (1976); Schiff v. United States, 919 F.2d 830, 832-833 (2d Cir. 1990); Roat v. Commissioner, 847 F.2d 1379, 1381 (9th Cir. 1988). … In a prior case, the U.S.

    United States Tax Court
  • Department of the Treasury (2019)

    Agency decision · Agency decision

    . • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S. … U.S. possession taxes. Include taxes imposed by a U.S. possession with your state and local taxes on lines 5a, 5b, and 5c.

    Internal Revenue Service
  • Division of Investment Management

    Agency decision · Agency decision

    Unknown Non-U.S. … Unknown Non-U.S.

    Securities and Exchange Commission

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