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  • Interim Decision # 2953

    Agency decision · Agency decision

    Cir.), cert. denied, 423 U.S. 823 (1975). Matter of Bullen, 16 I&N Dec. 378 (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

    But the Commissioner did not rely on section 482 to reclassify the rent. Section 482 caselaw is not relevant here. -9[*9] II. … Nat’l Grocery Co., 304 U.S. 282, 295 (1938); Williams v. Commissioner (In re Williams Estate), 256 F.2d 217, 219 (9th Cir. 1958), aff’g T.C. Memo. 1956-239.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    But the Commissioner did not rely on section 482 to reclassify the rent. Section 482 caselaw is not relevant here. -9[*9] II. … Nat’l Grocery Co., 304 U.S. 282, 295 (1938); Williams v. Commissioner (In re Williams Estate), 256 F.2d 217, 219 (9th Cir. 1958), aff’g T.C. Memo. 1956-239.

    United States Tax Court
  • U.S. Department of Labor (2026)

    Agency decision · Agency decision

    NLRB, 482 U.S. 27, (1987), to support his theory that subsequent owners of Nine Mile Point acquired successor liability under the 1989 settlement agreement between Complainant and Niagara Mohawk. … Golden State Bottling, 414 U.S. at 170-71; Fall River Dyeing, 482 U.S. at 29-30. 55 56 Order Dismissing Complaint at 4. 57 Id. 11 Agreement.58 Accordingly, Respondent’s response to Complainant’s

    Department of Labor
  • Interim Decision #3218

    Agency decision · Agency decision

    INS, 385 U.S. 276 (1966); 8 C.F.R. § 242.14(a) (1993). … INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976); see Matter of Danesh, 19 I&N Dec. 669 (BIA 1988); Matter of Khalik, 17 I&N Dec. 518 (BIA 1980); Matter of Fortis, 14 I&N Dec. 576

    Executive Office for Immigration Review
  • Interim Decision #3005

    Agency decision · Agency decision

    INS, 526 F.2d 488 (9th Cir. 1975), cert. denied, 425 U.S. 971 (1976), distinguished. … INS, 526 F.2d 488 (9th Cir. 1975), cert. denied, 425 U.S. 971 (1976).

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Boyle, 469 U.S. 241, 250-251 (1985); Estate of - 7 Young v. Commissioner, 110 T.C. 297, 317 (1998); American Properties, Inc. v. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); sec. 1.6664-4(b), Income Tax Regs.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Boyle, 469 U.S. 241, 250-251 (1985); Estate of - 7 Young v. Commissioner, 110 T.C. 297, 317 (1998); American Properties, Inc. v. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); sec. 1.6664-4(b), Income Tax Regs.

    United States Tax Court
  • DENIED: September 26, 2008

    Agency decision · Agency decision

    Liberty Lobby, Inc., 477 U.S. 242, 249 (1986). … Catrett, 477 U.S. 317, 322-23 (1986).

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111 (1933). petitioner. … Boyle, 469 U.S. 241, 245-246 (1985); United States v. Nordbrock, 38 F.3d 440 (9th Cir. 1994).

    United States Tax Court
  • T.C. Summary Opinion 2012-53

    Agency decision · Agency decision

    A U.S. … Memo. 1995-173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996); Wheat v. Commissioner, T.C. Memo. 1992-268.

    United States Tax Court
  • In the Matter of CITY OF BRENHAM, TEXAS

    Agency decision · Agency decision

    FEMA initially determined that the facility was eligible for a PA grant pursuant to section 423 of the Robert T. … ’s Recovery Policy: 2 Notwithstanding that the arbitration decisions are not precedential, the cases cited by the applicant—Town of Elizabethtown, North Carolina, CBCA 7064-FEMA, 21-1 BCA ¶ 37,842; U.S

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    -4 United States, 423 F.2d 1118, 1120 (9th Cir. 1970); Gordon v. Commissioner, 85 T.C. 309, 322-323 (1985); Early v. … Davis, 370 U.S. 65 (1962), the Court held that the transferor spouse recognized gain when he transferred appreciated property to his spouse in exchange for her marital rights, and the transferee spouse

    United States Tax Court
  • THE UNITED STATES COURT OF APPEALS

    Agency decision · Agency decision

    Provident Securities Co., 423 U.S. 232 (1976) 2 GAF Corp. v.Milstein, 453 F.2d 709 (2d Cir. 1971), cert. denied, 406 U.S. 916 (1972) " 11,20,22 passim Global Intellicom v. … Provident Securities Co., 423 U.S. 232, 243 (1976).

    Securities and Exchange Commission
  • Federal Register / Vol. 72, No. 14 / Tuesday, January 23, 2007 / Notices

    Agency decision · Agency decision

    Wilkey, Executive Director, U.S. Election Assistance Commission. [FR Doc. 07–261 Filed 1–22–07; 8:45 am] For the Department of Energy. … This subsequent arrangement concerns a request for a one-year extension (April 2007 to April 2008) of the current one-year programmatic approval for retransfer of U.S.

    Federal Energy Regulatory Commission
  • Interim Decision ,#2379

    Agency decision · Agency decision

    INS, 409 F.2d 820 (C.A. 9, 1969), cert. denied, 396 U.S. 802 (1969); Matter of Tzimas, 10 I. & N. Dec. 101, 102 (BIA 1962). … Secretary of - Labor, 469 F.2d 478, 482 (C.A. 2, 1972).

    Executive Office for Immigration Review
  • Registered Offering Reform

    Agency decision · Agency decision

    U.S. … U.S.

    Securities and Exchange Commission
  • SEQ 0022 JOB IRS23-001-004 PAGE-0003 COVER

    Agency decision · Agency decision

    For sale by the Superintendent of Documents U.S. … Taxpayer manufactures product A in a U.S. possession.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.

    United States Tax Court

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