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Briefs, oral arguments, agency decisions and the Federal Register.
922 results
0.10s
Agency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7. … Commissioner, 399 F.2d at 606. On balance, this factor supports upholding normal chief executive officer compensation for the current year for Mr. Munro.
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 603, 605 (9th Cir. 1968), affg. T.C. Memo. 1967-7. Petitioner has the burden of proving that the payments to Ginger were reasonable. Rule 142(a). … the year ended June 30, 1990, would satisfy an independent investor; however, there is probative evidence that Ginger had forgone compensation in prior years in an attempt to enlarge petitioner's - 24
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 744, 749 (4th Cir. 1968), affg. T.C. Memo. 1967-67; DiLeo v. Commissioner, 96 T.C. 858, 867 (1991), affd. 959 F.2d 16 (2d Cir. 1992). … - 24 We conclude that their actions constituted negligence as defined in section 6662(c). Accordingly, respondent is sustained on this issue.
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; R.J. Nicoll Co. v. Commissioner, supra at 52. … Commissioner, 399 F.2d at 607; O.S.C. & Associates, Inc. v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 744, 749 (4th Cir. 1968), T.C. Memo. 1967-67; Clayton v. Commissioner, 102 T.C. 632, 645 (1994). … Commissioner, 114 T.C. 399, 411 (2000), af[d, 259 F.3d 881 (7th Cir. 2001).
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Individuals 2017Q2 89 52 51 *** 21 12 9 *** 4 5 *** 2 1 *** 2017Q3 83 55 51 *** 24 *** 10 *** 4 5 *** 2 1 *** 2017Q4 96 53 55 *** 23 *** 9 *** 4 5 *** 2 1 *** 2018Q1 94 52 57 *** 24 13 9 *** 4 5 ** … See Figure 24 for an explanation of each feature. Figure 24: How to Read a Boxplot 10 Form PF has no requirement to inform the SEC if a fund liquidates or otherwise terminates operations.
Securities and Exchange CommissionAgency decision · Agency decision
-27, 469 N.Y.S.2d 948, 950 (2d Dep't 1983) (to enforce promise third party need not be identified in contract but need only show intent of contracting parties to benefit third party), aff'd 65 N.Y.2d,399 … In other words -- On - 24 A I wanted to -- Q -- they were controls ppt on your mother, this agreement. A The purpose of this was basically to go public.
United States Tax CourtAgency decision · Agency decision
Commissioner, 579 F.3d 391, 399 (5th Cir. 2009), T.C. Memo. 2007-289; AD Glob. Fund, LLC v. United States, 481 F.3d 1351, 1354-1355 (Fed. Cir. 2007); Andantech L.L.C. v. … - 24 [*24] (quoting Sunnen, 333 U.S. at 597) (noting that parties are bound not only as to matters offered to defeat a claim but also "to any other admissible matter which might have been offered for
United States Tax CourtAgency decision · Agency decision
Commissioner, 579 F.3d 391, 399 (5th Cir. 2009), T.C. Memo. 2007-289; AD Glob. Fund, LLC v. United States, 481 F.3d 1351, 1354-1355 (Fed. Cir. 2007); Andantech L.L.C. v. … - 24 [*24] (quoting Sunnen, 333 U.S. at 597) (noting that parties are bound not only as to matters offered to defeat a claim but also "to any other admissible matter which might have been offered for
United States Tax CourtAgency decision · Agency decision
Commissioner, 579 F.3d 391, 399 (5th Cir. 2009), T.C. Memo. 2007-289; AD Glob. Fund, LLC v. United States, 481 F.3d 1351, 1354-1355 (Fed. Cir. 2007); Andantech L.L.C. v. … - 24 [*24] (quoting Sunnen, 333 U.S. at 597) (noting that parties are bound not only as to matters offered to defeat a claim but also "to any other admissible matter which might have been offered for
United States Tax CourtAgency decision · Agency decision
Commissioner, 579 F.3d 391, 399 (5th Cir. 2009), T.C. Memo. 2007-289; AD Glob. Fund, LLC v. United States, 481 F.3d 1351, 1354-1355 (Fed. Cir. 2007); Andantech L.L.C. v. … - 24 [*24] (quoting Sunnen, 333 U.S. at 597) (noting that parties are bound not only as to matters offered to defeat a claim but also "to any other admissible matter which might have been offered for
United States Tax CourtAgency decision · Agency decision
Form 1024 ............................................................................ 24 A.2. User Fee ............................................................................... 24 A.3. … Organizational Documents ................................................. 24 A.4. Effective Date of Exemption ............................................... 25 A.5.
Internal Revenue ServiceAgency decision · Agency decision
On August 24, 1998, the Service filed the Notice to Appear with the Immigration Court. … Garcia-Olmedo, 112 F.3d 399, 400-01 (9th Cir. 1997); United States v. Cabrera-Sosa, 81 F.3d 998, 1000 (10th Cir.), cert. denied, 519 U.S. 885 (1996).
Executive Office for Immigration ReviewAgency decision · Agency decision
Similarly, he would not have been covered by the AEDPA because he was not taken into custody upon release from incarceration after April 24, 1996. … Heth, 7 U.S. (3 Cranch) 399, 413 (1806), for the proposition that the Supreme Court has long declined to give retroactive effect to statutes burdening private rights unless Congress has expressed its intent
Executive Office for Immigration ReviewAgency decision · Agency decision
Arizona Tennessee (1) (2) 86,576 10,527 8,193 5,079 4,533 4,050 3,803 3,785 2,910 2,638 2,510 2,380 2,331 1,963 1,915 1,787 27,352 3,393 2,920 886 2,117 2,664 1,382 1,333 347 488 842 562 434 32 867 399 … 0 47 0 12 95 58 d 0 9 d 0 6 0 188 845 0 14 186 4 d 0 d 0 d 303 24 0 7 137 d d d d 1,063 11 d 20 14 100 12 17 16 0 33 17 0 7 40 24 28 37 14 20 18 13 41 38 41 8 49 5 23 4 8 7 3 32 10 9 26 13 18 25 d 12
Internal Revenue ServiceAgency decision · Agency decision
Bankruptcy Court of New Jersey confirmed the bankruptcy plan on October 7, 2011, and entered a discharge order approximately five years later on October 24, 2016. 4 On July 1, 2019, the IRS Office of … Proc. 2013-34, § 4.01, 2013-43 I.R.B. at 399–400, establishes several threshold conditions that 10 [*10] the requesting spouse must satisfy to be considered for equitable relief: (1) a joint return was
United States Tax CourtAgency decision · Agency decision
Memo. 1995-399, affd. without published opinion 103 F.3d 129 (6th Cir. 1996); Sec. 1.183-2(b), Income Tax Regs. dispositive. None of these factors is Golanty v. … - 24 The presence of these facts in isolation is not dispositive.
United States Tax CourtAgency decision · Agency decision
Commissioner, 47 T.C. 399 (1967), affd. per curiam 398 F.2d 832 (6th Cir. 1968). … The taxpayer has the burden of proving that he supplied the correct - 24 information to his accountant and that the incorrect returns were the result of the accountant’s mistake. Enoch v.
United States Tax CourtAgency decision · Agency decision
Memo. 1995-399, affd. without published opinion 103 F.3d 129 (6th Cir. 1996); Sec. 1.183-2(b), Income Tax Regs. dispositive. None of these factors is Golanty v. … - 24 The presence of these facts in isolation is not dispositive.
United States Tax CourtAgency decision · Agency decision
) -24[*24] Mr. Sensenig is not a financially unsophisticated person unaccustomed to having written agreements. … Commissioner, 248 F.2d 399, 407 (2d Cir. 1957), remanding T.C. Memo. 1956-137).
United States Tax Court
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