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Briefs, oral arguments, agency decisions and the Federal Register.

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 439 U.S. 522, 532 (1979) (quoting Lucas v. American Code Co., 280 U.S. 445, 449 (1930)). … Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); sec. 1.446-1(c)(2)(i), Income Tax Regs.

    United States Tax Court
  • October 1, 2015 – September 30, 2016

    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, 2016. 2 Population estimates are based on the 2015 U.S. … 2016 FY 2012 through FY 2016 Complaints FY 2016 Complaints 605 623,572 33,760 8,971 Area Code Active Registrations as of Sept. 30, 2016 FY 2012 through FY 2016 Complaints FY 2016 Complaints 423

    Federal Trade Commission
  • These 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. … 2021-11, 2021-23 I.R.B. 1196 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 Service
  • Federal Trade Commission

    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 Commission
  • Federal Trade Commission

    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, 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 Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Bleeker (petitioners’ counsel) prepared the Weeldreyers’ joint Forms 1040, U.S. Individual Income Tax Return, and Dreyer Farms’ Forms 1120, U.S. … Heininger, 320 U.S. 467, 471 (1943).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 503 U.S. 79, 84 (1992).

    United States Tax Court
  • FO R FIS CA L Y E A R 2 01 0

    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, 2010. 2 Population estimates are based on the 2009 U.S. … 2010 FY 2006 through FY 2010 Complaints FY 2010 Complaints 605 557,915 13,791 3,732 Area Code Active Registrations as of Sept. 30, 2010 FY 2006 through FY 2010 Complaints FY 2010 Complaints 423

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    (Read-Rite) and Conner U.S. was executed on August 30, 1991. … Arrowsmith, 193 F.2d 734 (2d Cir. 1952), affd. 344 U.S. 6 (1952).

    United States Tax Court
  • UNITED STATES DEPARTMENT OF JUSTICE

    Agency decision · Agency decision

    Davis, 587 U.S. 541, 551 (2019). … U.S.

    Executive Office for Immigration Review
  • Personal Wealth, 2007

    Agency decision · Agency decision

    For male top wealth 3 According to the U.S. Census Bureau, in 2009 U.S. males were an average of 28.4 years old at the time of first marriage, while U.S. females averaged 26.5 years old. … . adult population (age 18 and older) in 2007, by State, were obtained from the U.S.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). -14[*14] II. … Glenshaw Glass Co., 348 U.S. 426, 432 (1955)). -15[*15] III.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … Clifford, 309 U.S. 331, 334 (1940).

    United States Tax Court
  • 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 Appeals
  • UNITED STATES TAX COURT

    Agency 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 Court
  • UNITED STATES TAX COURT

    Agency 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 Court
  • United States Tax Court

    Agency 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 Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 491 U.S. 244 (1989). … Soliman, 506 U.S. 168, 173 (1993); Crane v. Commissioner, 331 U.S. 1, 6 (1947); Old Colony R. Co. v. Commissioner, 284 U.S. 552, 560 (1932).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 491 U.S. 244 (1989). … Soliman, 506 U.S. 168, 173 (1993); Crane v. Commissioner, 331 U.S. 1, 6 (1947); Old Colony R. Co. v. Commissioner, 284 U.S. 552, 560 (1932).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … Clifford, 309 U.S. 331, 334 (1940).

    United States Tax Court

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