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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.16s
Agency decision · Agency decision
Commissioner, 88 T.C. 386, 423-424 (1987) (following Rice's Toyota World, Inc. v. Commissioner, 752 F.2d 89, 96 (4th Cir. 1985)), aff'd, 868 F. 2d 851 (6th Cir. 1989)). … United States, 364 U.S. 361 (1960)), aff'g in part, remanding in part on another ground T.C. Memo. 1997-172.
United States Tax CourtCite as 29 I&N Dec. 816 (BIA 2026)
Agency decision · Agency decision
Cite as 29 I&N Dec. 816 (BIA 2026) Interim Decision #4229 Matter of I-U-V, Respondent Decided by Board June 1, 2026 1 U.S. … Cardoza-Fonseca, 480 U.S. 421, 430 (1987); accord Faddoul v. INS, 37 F.3d 185, 188 (5th Cir. 1994).
Executive Office for Immigration ReviewDivision of Investment Management
Agency decision · Agency decision
Pension Plans Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S. … Pension Plans Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Power Comm’n, 369 U.S. 482 (1962) ............................................................... 7 8 Cel-Tech Commc’ns, Inc. v. Los Angeles Cellular Tel. … Power Comm’n, 369 U.S. 482, 485 (1962) (“Immunity from the antitrust laws 4 is not lightly implied.”).
Federal Trade CommissionAgency decision · Agency decision
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. September 16, 2002 2002–37 I.R.B. Part I. … Commissioner, 319 U.S. 436 (1943); Commissioner v. Bollinger, 485 U.S. 340 (1988). ANALYSIS An organization seeking exemption under § 501(c)(12) must satisfy two requirements.
Internal Revenue ServiceAgency decision · Agency decision
Teresa facility) on the U.S. side of the U.S. … Petitioner’s revenues were based on the flow of USDA-approved cattle originating in Mexico to U.S. buyers. 6 The parties agree that sec. 482 is not at issue.
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 429-430 (1955). In Commissioner v. … Cl. 477, 482, 678 F.2d 180, 183 (1982).]
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtAgency decision · Agency decision
Helvering, 292 U.S. 435, 440 (1934). New Colonial Taxpayers bear the burden of proving that they are entitled to the deductions they claim. Welch v. Helvering, 290 U.S. 111, 115 (1933). … Flowers, 326 U.S. 465, 479 (1946).
United States Tax CourtAgency decision · Agency decision
They filed 1987 and 1988 Forms 1040, U.S. Individual Income Tax Returns, using the status of "Married filing joint return". … Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987). The Commissioner is given broad discretion to require a taxpayer to comply with tax accounting regulations.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Commissioner, 135 T.C. 471, 482 (2010), aff’d, 668 F.3d 888 (7th Cir. 2012).
United States Tax CourtCite as 24 I&N Dec. 710 (A.G. 2009)
Agency decision · Agency decision
Carrier, 477 U.S. 478, 488 (1986); and citing Link, 370 U.S. at 634, and Irwin, 498 U.S. at 92). … Gonzales, 482 F.3d 417, 423 (6th Cir. 2007) (quotation marks omitted).
Executive Office for Immigration ReviewCite as 23 I&N Dec. 886 (BIA 2006)
Agency decision · Agency decision
Cite as 23 I&N Dec. 886 (BIA 2006) Interim Decision #3527 In re Francisco Javier VILLARREAL-ZUNIGA, Respondent File A42 322 830 - San Antonio Decided March 9, 2006 U.S. … Matter of Romalez, 23 I&N Dec. 423, 426 (BIA 2002).
Executive Office for Immigration ReviewAgency decision · Agency decision
On April 30, 2015, petitioner filed a delinquent Form 1040A, U.S. Individual Income Tax Return, for 2014. He reported, but did not pay, a tax liability of $3,083. … App'x 421, 423 (6th Cir. 2008) ("We have held that an administrative agency abuses its discretion where there is no evidence to -8[*8] support its decision, or the agency misapplies the law."), § T.C.
United States Tax CourtAgency decision · Agency decision
Dec..482 (1961) ; Matter of p-s-, 9 I. & N. Dee, 67.0 (1962)). … Duties, 356 U.S. 129 (1958) ). . 53 Interim Decision #1432 Although the above cases establish the principle of constructive physical presence, and regard the commencement thereof after age 23 as timely
Executive Office for Immigration ReviewAgency decision · Agency decision
Section 482 — Allocations Between Related Parties Rev. Proc. 96–53 SECTION 1. … The taxpayer must apply the cost sharing regulations under § 482 in developing the cost sharing arrangement proposed in the request.
Internal Revenue ServiceAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933); Payless Cashways v. Commissioner, 114 T.C. 72, 77 (2000). … Kjellstrom, 100 F.3d 482 (7th Cir. 1996), affg. 916 F. Supp. 902 (W.D. Wis. 1996), a case decided by the court to which this case is appealable.
United States Tax Court
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