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

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  • T. C. Memo. 2000-150

    Agency decision · Agency decision

    Gooch Milling & Elevator Co_, 320 U.S. 418, 420-422 (1943), in which the U.S. … Moreover, in considering our role in relation to that of the U.S.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Sunnen, 333 U.S. 591, 604 (1948). … Commissioner, 531 U.S. 206 (2001).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Alfalfa Dehydrating & Milling Co., 417 U.S; 134, 148-149 (1974). - 17 - 5. … Cartwright, 411 U.S. 546, 551 20.2031-1(b), Estate Tax Regs.).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Rept. 99-313, at 482-484, 490-491 (1986), 1986-3 C.B. (Vol. 3) 1, 482-484, 490-491. … Rept. 99-313, at 477-482 (1986), 1986-3 C.B. (Vol. 3) 1, 477-482.

    United States Tax Court
  • USCA4 Appeal: 23-1742

    Agency decision · Agency decision

    Perry, 570 U.S. 693 (2013) ............................................................................... 18 In re Sanctuary Belize Litigation, 482 F. … Sanctuary Belize, 482 F. Supp. 3d at 390.

    Federal Trade Commission
  • Interim Decision #2698

    Agency decision · Agency decision

    C_ Cir. 1975), cert. denied, 423 U.S. 832 (1975); Matter of Bullen, Interim Decision 2621 (BIA 1977); Matter of Coker, 14 I. & N. Dec. 521 (BIA 1974).

    Executive Office for Immigration Review
  • United States Tax Court

    Agency decision · Agency decision

    United States, 318 U.S. 423, 432 (1943). … Capoeman, 351 U.S. at 6.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 58 T.C. 423 (1972), affd. 489 F.2d 197, 201 (2d Cir. 1973). … As the U.S.

    United States Tax Court
  • Bulletin No. 2025–15

    Agency decision · Agency decision

    Parent & Subsidiary Non-U.S. 37% Subsidiary 37% Non-U.S. Parent & U.S. Subsidiary Non-U.S. Parent & 56% U.S. … between non-U.S. and U.S. subsidiaries.

    Internal Revenue Service
  • In Visa Petition Proceedings

    Agency decision · Agency decision

    Levi, Attorney General, 423 U.S. 832(1975). In Matter oftteung, 15 I. & N.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Memo. 1992-423, petitioners simply provided additional net worth statements that drastically changed the amount claimed to be petitioners' net worth,3 which gave the Court reason to question each statement's … Underwood, 487 U.S. 552, 565 (1988);4 Huffman v. Commissioner, 978 F.2d 1139, 1147 (9th Cir. 1992), affg. in part and revg. in part T.C. Memo. 1991-144; Swanson v. Commissioner, supra at 86.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    This law office provides legal services to nonresident U.S. citizens and non-U.S. citizens before U.S. Federal courts. In 2006 Mrs. … Of this amount, respondent conceded a total of $423 for bar dues and professional associations.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Memo. 1994-423 ("As long as the definitional requirements of section 71(b)(1) are met, the parties' allocation of amounts are generally respected. … Pangilinan, 486 U.S. 875, Therefore, petitioners' argument on this score is unavailing.

    United States Tax Court
  • interim Decision #2647

    Agency decision · Agency decision

    Bustantonte, 412 U.S. 218 (1973). … Cantu, 519 F.2d 494 (7 - Cir.), cert. denied 423 U.S. 1035 (1975); United States v. Meza Campos, 500 F.2d 33, 34 (9 Cir. 1974); LaFranca v. INS, 413 F.2d 686, 689 (2 Cir. 1969).

    Executive Office for Immigration Review
  • U.S. Department of Labor

    Agency decision · Agency decision

    U.S. Department of Labor Administrative Review Board 200 Constitution Ave. … Standards, U.S. Dep’t of Lab. v. Local 12, Am.

    Department of Labor
  • DISMISSED IN PART: October 18, 2016

    Agency decision · Agency decision

    United States, 423 F.2d 1362, 1365 (Ct. … Adler Construction, 423 F.2d at 1364. Mr.

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    United States, supra at 423. Wisconsin Cheeseman, Inc. … Boyle, 469 U.S. 241, 250-251 (1985); Ewing v. Commissioner, 91 T.C. 396, 423–424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).

    United States Tax Court
  • FEDERAL TRADE COMMISSION

    Agency decision · Agency decision

    In nine of these challenges, the Antitrust Division filed a complaint in the U.S. district court. … 1 Miscellaneous Store Retailers 2 0.1% 0.0% 0 0 0 0 0 0 0 454 1 Nonstore Retailers 21 1.0% -0.1% 3 0 3 0 0 0 2 481 1 Air Transportation 3 0.1% -0.1% 0 0 0 0 0 0 0 482

    Federal Trade Commission
  • Interim Decision #3209

    Agency decision · Agency decision

    Mendoza, 464 U.S. 154 (1984). … Id. at 482.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Morin: Additions to Tax Sec. 6651(a) Sec. 6654 $1,934 2,051 1,283 $299 423 282 - 2 - Year Deficiency 1993 1994 1995 $3,545 11,645 1,624 Additions to Tax Sec. 6651(a) Sec. 6654 -$2,911 406 -$601 … Boyle, 469 U.S. 241, 245 (1985). Petitioners presented no evidence showing that Mr.

    United States Tax Court

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