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UNITED STATES TAX COURT

Agency decision · Agency decision

The CRP is a program controlled by the U.S. Department of Agriculture (USDA) on behalf of the Commodity Credit Corp., the SCS, and the U.S. Forest Service. … However, petitioners reported gross income from the sale of corn in 1988 of $423.

Cite as 23 I&N Dec. 799 (BIA 2005)

Agency decision · Agency decision

Cite as 23 I&N Dec. 799 (BIA 2005) Interim Decision #3517 In re Guadalupe AVILEZ-Nava, Respondent File A75 769 895 - Los Angeles Decided August 10, 2005 U.S. … The Immigration Judge denied the respondent’s application, relying on our decision in Matter of Romalez, 23 I&N Dec. 423 (BIA 2002).

UNITED STATES TAX COURT

Agency decision · Agency decision

No. 99-313, at 482 (1986), 1986-3 C.B. (Vol. 3) 1, 482. … Pilliod Lumber Co., 281 U.S. 245, 249 (1930).

UNITED STATES TAX COURT

Agency decision · Agency decision

App'x 423 (5th Cir. 2012). The factors are "non-exclusive" and provide a "general basis upon which courts may analyze a transaction". Welch v. Commissioner, 204 F.3d at 1230. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).

Cite as 29 I&N Dec. 136 (BIA 2025)

Agency decision · Agency decision

Cite as 29 I&N Dec. 136 (BIA 2025) Interim Decision #4109 Matter of S-S-, Respondent Decided by Board June 16, 2025 1 U.S. … U.S. Att’y Gen., 369 F.3d 1239, 1242 (11th Cir. 2004).

UNITED STATES TAX COURT

Agency decision · Agency decision

Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., supra at 241. A court looks to legislative history only if the statute is unclear. Blum v. … Stenson, 465 U.S. 886, 896 (1984); United States v. Lewis, 67 F.3d 225, 228-229 (9th Cir. 1995). I.

Cite as 24 I&N Dec. 479 (BIA 2008)

Agency decision · Agency decision

MANN, Temporary Board Member: In a decision dated May 15, 2007, the Acting District Director (“Director”) of the U.S. … The evidence could also consist of advisory opinions from those 482 Cite as 24 I&N Dec. 479 (BIA 2008) Interim Decision #3606 organizations traditionally recognized by the Ghanaian Government as possessing

UNITED STATES TAX COURT

Agency decision · Agency decision

Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); Hallmark Cards, Inc. & Subs. v. Commissioner, 90 T.C. 26, 31 (1988). … Commissioner, supra, the U.S.

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 101 T.C. 412, 423-424 (1993); Estate of Newhouse v. Commissioner, 94 T.C. 193, 217 (1990).

UNITED STATES TAX COURT

Agency decision · Agency decision

Memo. 1995-173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996). The certified mailing lists in this case bear U.S. Postal Service date stamps. … the certified mailing lists was not his last known address, nor has he argued that respondent failed to follow his 3 The certified mailing lists do not indicate the number of items received by the U.S

Cite as 24 I&N Dec. 681 (BIA 2008)

Agency decision · Agency decision

Bozeman, 533 U.S. 146, 153 (2001) (“‘The word “shall” is ordinarily “the language of command.”’” (quoting Anderson v. Yungkau, 329 U.S. 482, 485 (1947) (quoting Escoe v. … Cardoza-Fonseca, 480 U.S. 421 (1987), with INS v. Stevic, 467 U.S. 407 (1984).

Interim Decision #3242

Agency decision · Agency decision

Gibson, 56 U.S. (15 11ow.) 421, 423 (1853) (holding that statutes should not be applied retroactively unless such application is "required by express command or by necessary and unavoidable implication … University of Chicago, 441 U.S. 677 (1979); Lorillard v. Pons, 434 U.S. 575, 581 (1978); Blitz v. Donovan, 740 F.2d 1241 (D.C.

Cite as 25 I&N Dec. 644 (BIA 2011)

Agency decision · Agency decision

Brown & Williamson Tobacco Corp., 529 U.S. 120, 132-33 (2000). … Holder, 555 U.S. 511, 523 (2009); INS v. Orlando Ventura, 537 U.S. 12, 16-17 (2002). F.

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … Corporation Income Tax Return; Form 1120S, U.S. Income Tax Return for an S Corporation; or Form 1065, U.S.

T.C. Summary Opinion 2016-28

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 70 T.C. 482, 485-487 (1978), aff d, 652 F.2d 598 (6th -8Cir. 1980). Petitioners did not pay mortgage interest for 2008 or 2009 in cash or its equivalent.

United States Tax Court

Agency decision · Agency decision

Memo. 1995-173, 1995 WL 225549, at *3, aff’d, 82 F.3d 423 (9th Cir. 1996) (unpublished table decision). … The U.S.

Cite as 29 I&N Dec. 253 (BIA 2025)

Agency decision · Agency decision

U.S., 855 F.3d 509, 516 (3d Cir. 2017) (citation omitted); accord Quinteros v. Att’y Gen. of U.S., 945 F.3d 772, 787 (3d Cir. 2019). … Matter of J-R-G-P-, 27 I&N Dec. 482, 487 (BIA 2018).

UNITED STATES TAX COURT

Agency decision · Agency decision

The only evidence that petitioner presented t o establish that allegation on brief is a copy of the $482 .71 check in question . … On the record before :-u.s ; we-find that respondent has carried respondent's burden . of production under section 7491(c) with respect to the addition to tax under section .6651(a)(2) thatjrespondent

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Commissioner, 930 F.2d 372, 374-375 (4th Cir. 1991), affg. 92 T.C. 423, 439 (1989); Levin v.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 29i) U.S. 111, 115 (1933). … Memo. 1997-403, aff'd without published opinion, 168 F.3d 482 (4th Cir. 1999); Moonev v.