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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.05s
Agency decision · Agency decision
“Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2012. 2 Population estimates are based on the 2011 U.S. … . 30, 2012 FY 2008 through FY 2012 Complaints FY 2012 Complaints 605 599,111 19,868 Area Code Active Registrations as of Sept. 30, 2012 FY 2008 through FY 2012 Complaints FY 2012 Complaints 423
Federal Trade CommissionAgency decision · Agency decision
“Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2011. 2 Population estimates are based on the U.S. … 2011 FY 2007 through FY 2011 Complaints FY 2011 Complaints 605 579,114 16,190 3,963 Area Code Active Registrations as of Sept. 30, 2011 FY 2007 through FY 2011 Complaints FY 2011 Complaints 423
Federal Trade CommissionAgency 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 (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 rule. (1933). … Helvering, 290 U.S. at 115.
United States Tax CourtAgency 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
Helvering, 290 U.S. 111 (1933). … Commissioner, 352 U.S. 82 - 14 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 486 (1992), affd. without published opinion 33 F.2d 62 (10th Cir. 1994).
United States Tax CourtDepartment of the Treasury (2023)
Agency decision · Agency decision
. • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S. … U.S. territory taxes. Include taxes imposed by a U.S. territory with your state and local taxes on lines 5a, 5b, and 5c.
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593-594 (1943); Deputy v. du Pont, 308 U.S. at 493-494. … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Commissioner, 79 T.C. 415, 423 (1982). -3[*3] (2) whether Mrs. … Helvering, 290 U.S. 111, 115 (1933), and must satisfy the specific requirements for any deduction claimed, INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992).
United States Tax CourtAgency decision · Agency decision
The parties agree that the U.S. … United States, 423 U.S. 161, 170 n.13 (1976) (describing an assessment as “essentially a bookkeeping notation” regarding a taxpayer’s account).
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 CourtIn the Matter of UNIVERSITY OF NORTH CAROLINA AT ASHEVILLE
Agency decision · Agency decision
The PNP must first show that it has “[a] ruling letter from the U.S. … Patrickson, 538 U.S. 468, 474 (2003).
Civilian Board of Contract AppealsAgency decision · Agency decision
National Bank of Commerce, 472 U.S. 713, 722 (1985). … Commissioner, 439 U.S. 522, 532-533 (1979) (quoting Lucas v. American Code Co., 280 U.S. 445, 449 (1930), and Lucas v. Kansas City Structural Steel Co., 281 U.S. 264, 271 (1930)).
United States Tax CourtAgency decision · Agency decision
Rundell, a retired U.S. Air Force colonel who managed missile research and development programs for the U.S. Air Force; and William A. … Commissioner, 930 F.2d 372, 375-376 (4th Cir. 1991), affg. 92 T.C. 423 (1989); Green v. Commissioner, 83 T.C. at 687; see Travers v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Clifford, 309 U.S. 331, 334 (1940).
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
Commissioner, 319 U.S. 590, 593 (1943); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … The additional documented amounts total $1,096.51 (Ex. 40-R, lines 474-476, 479, 481-482).
United States Tax Court
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