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Briefs, oral arguments, agency decisions and the Federal Register.
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0.83s
Agency decision · Agency decision
Nelson, 399 S.E.2d 24 (S.C. Ct. App. 1990) (manmade canal opening into navigable water is itself navigable and hence open to public access). … ” - 24 In this case, petitioners did not have “ample evidence discrediting the estimate” of zero tax liability and in fact had some evidence supporting it.
United States Tax CourtAgency decision · Agency decision
Reno, 24 F. Supp.2d 104 (D. Mass. 1998); see also, e.g., Lee v. Reno 15 F. … INS, 707 F.2d 399, 402 (9th Cir. 1983). Watkins v. INS, supra, at 848; accord Universal Camera Corp. v. NLRB, supra.
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; Haffner’s Serv. Stations, Inc. v. Commissioner, T.C. … Commissioner, - 24 supra at 1243-1245.
United States Tax CourtAgency decision · Agency decision
Barnard Aug. 24, 1988 $6,565.84 cash purchase of a cashier's check payable to the State of Michigan for the sales tax on the Tollycraft Oct. 13, 1988 $8,000 cash payment on a second loan Jan. 23, … Commissioner, 464 U.S. 386, 399 - 21 (1984). Thus, respondent has proven that petitioners underpaid their Federal income taxes for each of the subject years.
United States Tax CourtAgency decision · Agency decision
Filed November 24, 2014. AnnaMarie L. Mitchell, for petitioner. Jeffrey A. Demeter, pro se. Peter T. McCary, for respondent. … Proc. 2013-34, sec. 4.01, 2013-43 I.R.B. at 399-400.
United States Tax CourtAgency decision · Agency decision
Memo. 2007-60, slip op. at 16–17 (discussing frivolous arguments that appear again in this case), aff’d, 399 F. … Memo. 2015-104, at *24–29 (describing how we decide to impose a penalty). We decline to impose a higher amount for a few reasons.
United States Tax CourtORAL ARGUMENT NOT YET SCHEDULED
Agency decision · Agency decision
Bridgestone, 399 F.3d 651 (6th Cir.), cert. denied, 126 S. Ct. 423 (2005) . . . . . . . . . . . . . . . . 57 City of Roseville v. Norton, 348 F.3d 1020 (D.C. … See supra pp. 22-24.
Securities and Exchange CommissionAgency 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 CommissionDivision of Investment Management
Agency decision · Agency decision
3,392 2021Q2 1,460 1,764 369 691 389 176 166 589 37 24 3,396 2021Q3 1,458 1,760 369 682 388 176 165 594 37 24 3,387 2021Q4 1,637 1,859 434 737 427 233 176 618 39 24 3,673 2022Q1 1,635 1,858 435 737 … Individuals 2021Q1 83 73 55 *** *** 24 11 7 *** *** *** 3 1 *** 2021Q2 105 57 52 24 *** 25 11 8 4 *** *** 3 1 *** 2021Q3 101 50 50 *** *** 27 9 7 3 *** *** 3 1 *** 2021Q4 96 60 57 *** *** 23 9 7 **
Securities and Exchange Commissionf~;;~~.~~:~~::~. :~;~t;:~; ,., I'
Agency decision · Agency decision
Jun. 24, 1992). 21 PAGL. HASTINGS. … L0L~u ~~ --0 .. ./ wendeii' M. .~, for Paul, Hastings, Janofsky & Walker 24
Securities and Exchange CommissionAgency decision · Agency decision
The Accepted Offer On January 24, 1989, the Sandhurst Co. (Sandhurst) offered to acquire substantially all of Swirl's assets and liabilities. Swirl accepted Sandhurst's offer. New Swirl, Inc. … Commissioner, 248 F.2d 399, 407 (2d Cir. 1957), remanding T.C. Memo. 1956-137; American Offshore, Inc. v. Commissioner, 97 T.C. at 604.
United States Tax CourtAgency decision · Agency decision
American Society of Civil Engineers (ASCE) Policy Statement 432 (first approved 1994, adopted May 2, 2008) . ' ASCE recently adopted Policy Statement 333 (adopted April 24, 2007), in response to "some … Pelzer , 312 U .S . 399, 402-403 (1941) ; Lyeth v . Hoey , su ra at 194 .
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
18 18 326 44 18 15 *** *** 23 *** *** 3,408 2023Q2 1,135 512 576 45 12 1,216 455 220 238 305 218 69 19 221 123 57 24 18 18 329 46 21 15 10 0 24 *** *** 3,463 2023Q3 1,160 526 585 46 13 1,229 464 226 … 90 24 380 266 117 121 *** *** 314 223 47 69 110 3,190 2022Q4 1,084 604 392 *** *** 217 165 45 *** *** 924 294 60 139 29 87 24 378 269 112 125 *** *** 313 219 43 75 113 3,222 2023Q1 1,040 601 351 ***
Securities and Exchange CommissionAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … After he was admitted to 24 --- 24 the New York State bar, Fredericks practiced law for about one year with his father, a real estate attorney in New York City.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
2,911 1,776 1,410 977 924 619 378 260 246 214 232 174 133 86 22,960 Oct 2025 12,758 2,939 1,779 1,425 991 928 629 402 264 245 222 236 180 134 88 23,220 Nov 2025 12,762 2,946 1,796 1,444 998 938 618 399 … 22 4,903 Mar 2025 2,680 1,080 225 265 169 136 144 23 24 20 4,767 Apr 2025 2,668 1,072 228 253 163 149 158 21 23 20 4,756 May 2025 2,770 1,124 242 255 167 143 147 26 24 20 4,918 Jun 2025 2,866 1,176
Securities and Exchange CommissionAgency decision · Agency decision
Becker and Brenda Becker were divorced on December 24, 1980. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398; Estate of Busch v. Commissioner, T.C. Memo. 1996-342; Spears v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
se e Commissioner , 87 T .C . at 399 . … - 24 - 3 . -Discussion To determine the fair market value of the Bull Mountain parcel,, :', both experts used the sales comparison approach, ;!
United States Tax CourtHeard it through the Grapevine: The Direct and Network Effects
Agency decision · Agency decision
Any tax remitted results from linear probability model. 24 4.6. … 61.3 3,686*** 1,952 399 1,399 1 0.530 30 Notes: * p < 0.1 ** p < 0.05 *** p < 0.01
Internal Revenue ServiceAgency decision · Agency decision
Section 6653(a)--Negligence..............................24 1. The Private Offering Memoranda......................26 2. The So-Called Oil Crisis............................31 3. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398.
United States Tax CourtTax-Exempt Governmental Bonds, 1991-1995
Agency decision · Agency decision
3,368 Bond and Tax/Revenue anticipation notes....................................................................................................................... 24 154 8 113 Other bonds......... … ..................... 254 1,804 110 New Mexico....................................................................................................................... 60 230 29 373 111 284 93 3,253 399
Internal Revenue Service
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