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0.80s
Agency decision · Agency decision
Decedent gave her children, collectively, a 24-percent interest in parcel 3. … Commissioner, supra at 24.
United States Tax CourtAgency decision · Agency decision
Hall were aware that Ophthalmic Associates never - 24 [*24] paid Hall & Associates for any of the services allegedly performed.8 The testimony of Mr. … Proc. 2013-34, sec. 4.01, 2013-43 I.R.B. at 399-400. Respondent concedes that Mr. Hall satisfies the first six threshold conditions.
United States Tax CourtAgency decision · Agency decision
No. 13,164. 8 One more 1982 Treaty provision is important here, Article 24. … On May 24, 2022, the Court held a hearing on the Motions. Discussion I.
United States Tax CourtAgency decision · Agency decision
Commissioner, 69 T.C. 391, 399 (1977); Estate of Berkman v. Commissioner, T.C. Memo. 1979-46; sec. 20.2031-4, Estate Tax Regs. … - 24 the public market while the Clubside notes lacked a public market for sale. To account for this lack of marketability, Mr.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
581 276 52 185 24 40 46 102 2,954 May 2023 1,873 312 325 444 105 76 57 586 274 52 200 24 42 46 *** 2,970 Jun 2023 1,886 317 330 437 105 75 56 580 273 56 194 24 41 44 *** 2,986 Jul 2023 1,887 332 332 … 16 *** 7 *** 14,208 Apr 2023 13,874 255 68 47 21 25 *** 6 6 *** 14,318 May 2023 13,831 241 71 46 20 24 *** 6 6 *** 14,260 Jun 2023 14,730 246 72 46 24 24 17 *** 5 *** 15,171 Jul 2023 15,258 245 79
Securities and Exchange CommissionAgency decision · Agency decision
- 33 broaden the scope of the closing agreement beyond what the parties intended.28 S_e_e 17A C.J.S., Contracts, sec. 399 (2011); c£ 11 Williston on Contracts, sec. 32:10 (4th ed. 1999) ("Even absent … P'ship), 450 F.3d 24, 35 (1st Cir. 2006) ("Courts will not read language into a contract where it does not appear."); Estate of Magarian v.
United States Tax CourtFederal Trade Commission (2025)
Agency decision · Agency decision
329 336 421 298 454 870 346 299 343 November 483 416 417 505 413 825 1,187 467 403 432 December 314 297 319 308 329 364 552 287 312 325 January 236 307 316 287 309 399 … Senate Washington, D.C. 20510 June 24, 2026 The Honorable Dick Durbin Ranking Member, Committee on the Judiciary U.S.
Federal Trade CommissionAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968) (court found that corporate president was not underpaid in part because taxpayer's board did not state that some part of the payments were for his prior … Paying most of petitioner’s taxable income as compensation to its officers suggests that its - 24 distributions to Isidore and Steven Klein were in part disguised dividends.
United States Tax CourtAgency decision · Agency decision
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, Served 05/21/24 2 [*2] and Rule references are to the Tax Court Rules … Commissioner, 248 F.2d 399, 411 (2d Cir. 1957) (Hand, J., dissenting), remanding T.C. Memo. 1956-137).
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; Estate of Wallace v. Commissioner, 95 T.C. 525, 553-554 (1990), affd. 965 F.2d 1038 (11th Cir. 1992). … - 24 remanding T.C. Memo. 1980-282.
United States Tax CourtAgency decision · Agency decision
82/03/24 82/03/24 82/03/24 82/04/24 82/04/24 82/12/08 82/09/24 82/09/24 82/09/04 82/09/04 82/09/04 AUD. … 82/11/24 82/11/24 82/11/24 82/11/24 AUD.
United States Tax CourtAgency decision · Agency decision
- 24 [*24] Montgomery v. Commissioner, 65 T.C. 511, 520 (1975)), and is taxed at ordinary rates, Callahan v. Commissioner, T.C. Memo. 2013-131, at *29. … Memo. 1967-137, afR, 399 F.2d 326 (5th Cir. 1968); see a_lso Higgins v. Commissioner, 312 U.S. 212, 217 (1941).
United States Tax CourtAgency decision · Agency decision
(HT, p. 399.) Mr. Herrle defined “stick shaker” and “stick pusher.” Id. at 401-04. He confirmed the occurrence of either in flight would be a very serious safety event. Id. at 413-14. Mr. … Kossen was 24 For example, Mr.
Department of LaborNonprofit Charitable Organizations, 1982
Agency decision · Agency decision
Bureau of the Census, Current Populatio~-Reports, Series P-25, and unpublished data. 24 Nonprofit Charitable Organizations, 1982 between government and nonprofit organizations in supplying public goods … :03 1 2] 1 3.1204':4'4. ...7 22:209101 5 668.599~ 2,713,3531 - 70 ..12: 15 4,570,99 1,686,52 ..73.2::1 1 711 37 0 16 7 593:370 203,3 808 147,580,967 20,031,874 55,38_~ 17,293,894 491 239 100; 399
Internal Revenue ServiceAgency decision · Agency decision
82/03/24 82/03/24 82/03/24 82/04/24 82/04/24 82/12/08 82/09/24 82/09/24 82/09/04 82/09/04 82/09/04 AUD. … 82/11/24 82/11/24 82/11/24 82/11/24 AUD.
United States Tax CourtAgency decision · Agency decision
82/03/24 82/03/24 82/03/24 82/04/24 82/04/24 82/12/08 82/09/24 82/09/24 82/09/04 82/09/04 82/09/04 AUD. … 82/11/24 82/11/24 82/11/24 82/11/24 AUD.
United States Tax CourtAgency decision · Agency decision
82/03/24 82/03/24 82/03/24 82/04/24 82/04/24 82/12/08 82/09/24 82/09/24 82/09/04 82/09/04 82/09/04 AUD. … 82/11/24 82/11/24 82/11/24 82/11/24 AUD.
United States Tax CourtPrivate Foundations and Charitable Trusts, 1991
Agency decision · Agency decision
*10 *24 3 1 *24 3 1 Z462 17 762 9D4 360 3115 44 2,462 '7 762 904 360 3a5 44 246,278 Z450 Z450 245,842 762 894 360 384 43 *7 762 894 360 384 43 3,812 2D.902 21,062 96.645 103,385 271 100 102 … -3 10 24 3 *995 4,692 14,417 17 147 63,956 ' 88,470 41 -3 *10 *24 3 4,325 *75 '~!
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 248 F.2d 399, 411 1957)). (2d Cir. Here, too, the transfers are "reminiscent" of those with which we have previously dealt. … Commissioner, 248 F.2d 399, (2d Cir. 1957), remanding T.C. Memo. 1956-137 on another issue, affd. 262 F.2d 512 (2d Cir. 1959). In Gregory v.
United States Tax CourtAgency decision · Agency decision
82/03/24 82/03/24 82/03/24 82/04/24 82/04/24 82/12/08 82/09/24 82/09/24 82/09/04 82/09/04 82/09/04 AUD. … 82/11/24 82/11/24 82/11/24 82/11/24 AUD.
United States Tax Court
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