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Cite as 29 I&N Dec. 628 (BIA 2026)
Agency decision · Agency decision
Cite as 29 I&N Dec. 628 (BIA 2026) Interim Decision #4193 Matter of I-B-M-S-, et al., Respondents Decided May 19, 2026 U.S. … Kelly, 397 U.S. 254, 267 (1970) (“The fundamental requisite of due process of law is the opportunity to be heard.” (quoting Grannis v. Ordean, 234 U.S. 385, 394 (1914))).
Executive Office for Immigration ReviewAgency decision · Agency decision
Gilmore, 372 U.S. 39 (1963). … Commissioner, 439 U.S. 522, 532-533 (1979).
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, 930 F.2d 372, 374-375 (4th Cir. 1991), affg. 92 T.C. 423, 439 (1989); Levin v.
United States Tax CourtAgency decision · Agency decision
Pons, 434 U.S. 575, 581 (1978); Matter of K-, 20 I&N Dec. 418, 423 (BIA 1991). … Pons, 434 U.S. 575, 581 (1978); Matter of K-, 20 I&N 1255 Interim Decision #3426 Dec. 418, 423 (BIA 1991); Matter of Rodriguez-Coto, 19 I&N Dec. 208 (BIA 1985)4 The majority’s reference to section 240A
Executive Office for Immigration ReviewAgency decision · Agency decision
No. 116-25, sec. 1001, 133 Stat. at 983 (2019). 4 The parties agreed to put the CDP case in suspense to allow the estate and the U.S. … Moore, 423 U.S. 77, 84-85 (1975) (holding that phrases used in the FPS should be liberally interpreted).
United States Tax CourtAgency decision · Agency decision
See Matter of Garcia-Garrocho, 19 I&N Dec. 423 (BIA 1986); Matter of Frentescu, 18 I&N Dec. 244 (BIA 1984). … Hardwick, 478 U.S. 186 (1986).
Executive Office for Immigration ReviewAgency decision · Agency decision
INS, 521 F.2d 1351 (3d Cir. 1975), cert. denied, 423 U.S. 1051(1976); Lee Wei Fang v. Kennedy, 317 F.2d 180 (D.C. … Shaughnessy, 347 U.S. 260 (1954).
Executive Office for Immigration ReviewThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 3 I.R.B. 402 2023-10, 2023-3 I.R.B. 403 2023-11, 2023-3 I.R.B. 404 2023-12, 2023-6 I.R.B. 450 2023-13, 2023-6 I.R.B. 454 2023-16, 2023-8 I.R.B. 479 Proposed Regulations: REG-100442-22, 2023-3 I.R.B. 423
Internal Revenue ServiceAgency decision · Agency decision
Landon, 349 U.S. 901 (1955). … INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976); Will v. INS, 447 F.2d 529 (7th Cir. 1971). We note in this regard that; although it is unclear from the facts stated in Pino v.
Executive Office for Immigration ReviewCite as 24 I&N Dec. 416 (BIA 2007)
Agency decision · Agency decision
Cite as 24 I&N Dec. 416 (BIA 2007) Interim Decision #3593 In re Jharfvan Jose THOMAS, Respondent File 44 134 844 - Miami Decided December 13, 2007 U.S. … U.S. Att’y Gen., 383 F.3d 1262, 1268-72 (11th Cir. 2004); Matter of Salazar, 23 I&N Dec. 223, 225 (BIA 2002).
Executive Office for Immigration ReviewCite as 26 I&N Dec. 20 (BIA 2012)
Agency decision · Agency decision
Egelhoff, 518 U.S. 37, 50 (1996); see also Model Penal Code § 2.08, cmt. at 9 (Tent. … U.S.
Executive Office for Immigration ReviewCite as 29 I&N Dec. 291 (BIA 2025)
Agency decision · Agency decision
Cite as 29 I&N Dec. 291 (BIA 2025) Interim Decision #4137 Matter of C-I-G-M- & L-V-S-G-, Respondents Decided October 31, 2025 U.S. … USI Film Products, 511 U.S. 244, 273 (1994); see also Wanyama v.
Executive Office for Immigration ReviewAgency decision · Agency decision
Helvering, 290 U.S. I l l, 115 (1933); Bronstein v. Commissioner, 138 T.C. (May 17, 2012). … Riddell, 383 U.S. 569, 572 (1966); Biedenbarn Realty Co. v. United States, 526 F.2d 409, 422-423 (5th Cir. 1976).
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). … Heininger, 320 U.S. 467, 475 (1943).
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). … Heininger, 320 U.S. 467, 475 (1943).
United States Tax CourtAgency decision · Agency decision
Memo. 1993-423. … Commissioner, 503 U.S. 79, 84 (1992). Taxpayers usually meet this burden with records of some kind. See sec. 6001; Hradesky v.
United States Tax CourtAgency 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 CourtAgency decision · Agency decision
Wells Year Deficiency 6651(a)(1) 1986 1987 1988 1989 $7,245 8,466 22,038 9,221 $1,211 2,117 5,510 2,305 Additions to Tax--Sections 6653(a)(1)(A) 6653(a)(1)(B) 6653(a) $369 423 ----- * * ----- - … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Schleier, 515 U.S. 323, 327 (1995); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955). … United States, 421 F.2d 475, 481-482 (6th Cir. 1970); Geurkink v. United States, 354 F.2d 629, 632 (7th Cir. 1965); Cataldo v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 55 T.C. 478, 482 (1970). Thus, a shareholder may not deduct as personal expenses those expenses that further the business of the corporation. Id.; Kahn v. … Commissioner, 319 U.S. 590, 593 (1943); Int’l Trading Co. v.
United States Tax Court
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