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In 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
Marshall, 482 F. … Marshall, 482 F.
Department of LaborAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992), including for employee compensation paid greater than that determined by the Commissioner, Miller Mfg. Co. v. Commissioner, 149 F.2d 421, 423 (4th Cir. 1945). … Multifactor Approach The U.S.
United States Tax CourtCite as 25 I&N Dec. 474 (BIA 2011)
Agency decision · Agency decision
Cite as 25 I&N Dec. 474 (BIA 2011) Interim Decision #3711 Matter of M-A-M-, Respondent Decided May 4, 2011 U.S. … Edwards, 554 U.S. 164, 175 (2008).
Executive Office for Immigration ReviewCite as 24 I&N Dec. 239 (BIA 2007)
Agency decision · Agency decision
Cite as 24 I&N Dec. 239 (BIA 2007) Interim Decision #3574 In re Ernst SOLON, Respondent File A30 045 420 - New York Decided July 25, 2007 U.S. … Cyr, 533 U.S. 289 (2001).
Executive Office for Immigration ReviewAgency decision · Agency decision
Generally, U.S. citizens or resident aliens living and working abroad are taxed on their worldwide income. … 2021-07, 2021-15 I.R.B. 1061 Notices: 2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482
Internal Revenue ServiceAgency decision · Agency decision
The Court presumes without deciding that the discrepancy is attributable to clerical error on the part of the U.S. Postal Service. 5 The notice of determination states that Mr. … United States, 423 U.S. 161, 170 n.13 (1976) (“The ‘assessment,’ essentially a bookkeeping notation, is made when the Secretary or his delegate establishes an account against the taxpayer on the tax rolls
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Rept. 91-552, at 95-100 (1969), 1969-3 C.B. 423, 484-487.
United States Tax CourtAgency decision · Agency decision
The U.S. Supreme Court has defined “primarily” as used in sec. 1221(1) to mean “principally” or “of first importance.” Malat v. Riddell, 383 U.S. 569, 572 (1966); Biedenharn Realty Co. v. … United States, 526 F.2d 409, 422-423 (5th Cir. 1976). The (continued...) - 9 dealership held the classic cars for sale to customers, then we must find for petitioner.
United States Tax CourtAgency decision · Agency decision
Lorion, 470 U.S. 729, 744 (1985). … Commissioner, 92 T.C. 525 (1989), affd. 933 F.2d 1084 (2d Cir. 1991) (sec. 482).
United States Tax CourtAgency decision · Agency decision
Anderson United States, 417 U.S. 211, 220 (1974); Snyder v. … Thus it.was argued that section 482 The Commissioner argued that Spanish "law" did not prohibit the royalty payments at issue.
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 CourtAgency decision · Agency decision
Memo. 2011-139, slip op. at 17-18, aff d, 482 F. App'x 881 (5th Cir. 2012); Owusu v. Commissioner, T.C. Memo. 2010-186, slip op. 9-10. … United States, 562 U.S. 44 (2011), that the regulation is not entitled to any deference. We disagree.
United States Tax CourtAgency decision · Agency decision
Commissioner, 314 F.2d 478, 482 (3d Cir. 1963), affg. in part and revg. in part T.C. - 17 Memo. 1961-192; Shaw v. Commissioner, 27 T.C. 561, 569-570 (1956), affd. 252 F.2d 681 (6th Cir. 1958). … United States, 317 U.S. 492, 497 (1943); Niedringhaus v. Commissioner; supra at 211; Walters v. Commissioner, T.C. Memo. 1995-543.
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 CourtAgency decision · Agency decision
Tschetter’s Forms 1040, U.S. Individual Income Tax Return, and Wolf Creek Farm’s Forms 1120, U.S. Corporation Income Tax Return, for the years at issue. 1. … Heininger, 320 U.S. 467, 471 (1943).
United States Tax CourtAgency 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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