Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.64s
Agency decision · Agency decision
Commissioner, 373 U.S. 193, 202 (1963). Whipple v. … Generes, 405 U.S. 93 (1972).
United States Tax CourtAgency decision · Agency decision
Commissioner, 79 T.C. 415, 423 (1982) (“It is well settled that this Court will not consider issues raised for the first time on brief when to do so prevents the opposing party from presenting evidence … Grocery Co., 304 U.S. 282, 295 (1938); Estate of Newhouse v. Commissioner, supra at 217.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T. C. Memo. 1993-581.
United States Tax CourtIncluding the instructions for (2018)
Agency decision · Agency decision
Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. … 403 408 413 418 423 403 408 413 418 423 403 408 413 418 423 7,000 7,050 7,100 7,150 7,200 7,050 7,100 7,150 7,200 7,250 703 708 713 718 723 703 708 713 718 723 703 708 713 718 723 703 708 713
Internal Revenue ServiceThe Ticket Reserve, Inc.: No Action, Interpretive and/or Exemptive Letter of September 11, 2003
Agency decision · Agency decision
Howey Co. , 328 U.S. 293, 301 (1946). Subsequently, the Court refined the "efforts of others" prong to refer to the "entrepreneurial or managerial efforts of others." Forman , 421 U.S. at 852. … Turner Enterprises, Inc. , 474 F.2d 476, 482 n.7 (9th Cir. 1973)).
Securities and Exchange CommissionAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtU.S. Securities and Exchange Commission
Agency decision · Agency decision
U.S. … FSOC was created pursuant to the Dodd-Frank Act to monitor risks to the U.S. financial system.
Securities and Exchange CommissionAgency decision · Agency decision
Alloyd Co., Inc., 513 U.S. 561, 575 (1995). … Tr. 423-24. 54 Michael v. Caterpillar Fin. Servs.
Department of LaborAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Gunnink, No. 12-1528, 2015 U.S. Dist. LEXIS 30560, at *12-*13 (D. Minn.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). At the outset, respondent disputes that expenses were incurred in connection with petitioner’s trade or business. … Commissioner, 115 T.C. 279 (2000), affd. 307 F.3d 423 (6th Cir. 2002), this Court held that a racetrack operator’s expenses for hosting press parties, winners’ parties, and other entertainment events did
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 rule. (1933). … Helvering, 290 U.S. at 115.
United States Tax CourtAgency decision · Agency decision
United States, 463 U.S. 110, 129-130 (1983); Federated Dept. Stores, Inc. v. Moitie, 452 U.S. 394, 398 (1981); Commissioner v. Sunnen, supra at 597. … Pilliod Lumber Co., 281 U.S. at 249; Florsheim Bros. Drygoods Co. v. United States, 280 U.S. at 462; sec. 1.6091-2(d)(1), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
Flowers, 326 U.S. 465, 470 (1946). … Helvering, 290 U.S. 111, 114-116 (1933); A.E. Staley Manufacturing Co. & Subs. v. Commissioner, 119 F.3d 482, 486 (7th Cir. 1997), revg. and remanding 105 T.C. 166 (1995).
United States Tax CourtAgency decision · Agency decision
No. 114-113, sec. 423(a), 129 Stat. at 3123 (Dec. 18, 2015). -3[*3] judgment. … Catrett, 477 U.S. 317, 324 (1986).
United States Tax CourtAgency decision · Agency decision
Eastman Kodak, 504 U.S. at 482. This 363 See supra Section II.D.2. 364 See supra Section II.D.2.a. … U.S.
Federal Trade CommissionAgency decision · Agency decision
Commissioner, 104 F.3d 170 (8th Cir. 1997), the U.S. Court of Appeals for the Eighth Circuit affirmed in part, vacated in part, and remanded our decision in EPCO I. … Commissioner, 101 T.C. 412, 423-424 (1993).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 875 F.2d at 423.
United States Tax CourtAgency decision · Agency decision
Subsidiary 45% Non-U.S. Parent & U.S. … Types of Tested Parties Non-U.S. Service Provider 41% U.S. Distributor 23% All Other Types of Tested Parties 2% U.S. Manufacturer 9% Non-U.S. Distributor 9% U.S.
Internal Revenue ServiceAgency decision · Agency decision
United States, 503 F.2d 423, 429 (2d Cir. 1974); Ewens & Miller, Inc. v. Commissioner, 117 T.C. at 270; Weber v. Commissioner, 103 T.C. at 387; Rosemann v. Commissioner, T.C. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax Court
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