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Cite as 29 I&N Dec. 570 (BIA 2026)
Agency decision · Agency decision
Elias-Zacarias, 502 U.S. 478, 482 (1992), the Supreme Court looked to the ordinary meaning of the phrase “persecution on account of . . . political opinion” in section 101(a)(42) of the INA, 8 U.S.C. § … Surget, 97 U.S. (7 Otto) 594, 620, 24 L. Ed. 1018 (1878) (Clifford, J., concurring)).
Executive Office for Immigration ReviewAgency 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 CourtAgency decision · Agency decision
.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … Section 482.—Allocation of Income and Deductions Among Taxpayers The applicable federal short-term, mid-term, and long-term rates are set forth for the month of October 2022. See Rev.
Internal Revenue ServiceUNITED STATES DEPARTMENT OF JUSTICE
Agency decision · Agency decision
Davis, 587 U.S. 541, 551 (2019). … U.S.
Executive Office for Immigration ReviewAgency 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 CourtAgency 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 CourtAgency decision · Agency decision
Section 7A requires firms of a certain size contemplating mergers or acquisitions of a specified size to file notification with the Federal Trade Commission (FTC) and the U.S. … It also requires the FTC, with the concurrence of the U.S.
Federal Trade CommissionAgency decision · Agency decision
In 1985, petitioner bought U.S. Treasury bonds that paid interest of $79,375. … Olympic Radio & Television, Inc., 349 U.S. 232, 235 (1955).
United States Tax CourtAgency decision · Agency decision
Money Market Fund Statistics Data as of January 31, 2017 Issued February 17, 2017 U.S. … Securities and Exchange Commission Division of Investment Management This is a report of the Staff of the Division of Investment Management of the U.S. Securities and Exchange Commission.
Securities and Exchange CommissionAgency decision · Agency decision
Wells, 538 U.S. 440, 444-445 (2003); Nationwide Mut. Ins. Co. v. Darden, 503 U.S. 318, 322-323 (1992); Weber v. … Birmingham, 332 U.S. 126, 130 (1947) (the exclusive.
United States Tax CourtAgency decision · Agency decision
Tufts, 461 U.S. at 309-310. … Commissioner, 429 U.S. at 578 n.9.
United States Tax CourtAgency decision · Agency decision
Kelly read newspaper articles discussing the then recent decision of the U.S. Supreme Court in Commissioner v. Groetzinger, 480 U.S. 23 (1987). … Commissioner, 397 U.S. 572, 575 (1970).
United States Tax CourtAgency decision · Agency decision
Virginia State Bd. of Elections, 383 U.S. 663 (1966). … Corp., 400 U.S. 4 (1970).
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
Taylor, 293 U.S. 507 (1935).2 U.S. 433, 441 (1976). 2 See United States v. Janis, 428 The rule of Helvering v. … L. 98-369, sec. 423(a), 98 Stat. 494, 799-800 (the amendment), for tax years beginning after 1984.
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
HGTG's final Form 1120S, U.S. … Commissioner, 102 T.C. 465, 482 (1994). For the taxable year under consideration, personal injuries included both physical and nonphysical injuries. See Commissioner v.
United States Tax CourtAgency 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 CourtAgency 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 CourtAgency decision · Agency decision
Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987). Taxpayers must show that the Commissioner’s action was arbitrary, capricious, or without sound basis in fact. Capitol Fed. … Kansas City Structural Steel Co., 281 U.S. 264, 271 (1930). Petitioner's reliance on Van Raden v.
United States Tax Court
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