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

2,085 results

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Memo. 1983-482. During the tax years 1994 through 2001 Mr. … Cryer's allegations that (a) income of a U.S. citizen earned in and while a resident of a State is not taxable under the Code and (b) that documents issued by the Internal Revenue Service without OMB numbers

    United States Tax Court
  • Mutual Fund Directors Forum: No

    Agency decision · Agency decision

    Lasker, 441 U.S. 471, 484 (1979) (quoting Tannenbaum v. … . at 482.

    Securities and Exchange Commission
  • Federal Trade Commission (2020)

    Agency decision · Agency decision

    In eight of these challenges, the Antitrust Division filed a complaint in the U.S. district court. … 0 0 35 2.2% -0.1% 5 2 7 0 1 1 337 13 Furniture and Related Product Manufacturing 3 0.2% 0.1% 1 0 1 0 0 0 339 13 Miscellaneous Manufacturing 19 1.2% -0.8% 6 0 6 1 0 1 423

    Federal Trade Commission
  • Interim Decision #3281

    Agency decision · Agency decision

    .- Miami Decided June 14, 1996 U.S. … Doherty, 502 U.S. 314 (1992); INS v. Rios-Pineda, 471 U.S. 444 (1985); INS v. Jong Ha Wang, 450 U.S. 139 (1981); Matter of Coelho, 20 I&N Dec. 464 (BIA 1992).

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Pierce, 487 U.S."at 564. … Aaùillard, 482 U.S. 578, 594 (1987) (ém hasis addëd), governs our interpretation. We'ultimately determined that the 1 roximity of subsections (a) and.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Pierce, 487 U.S."at 564. … Aaùillard, 482 U.S. 578, 594 (1987) (ém hasis addëd), governs our interpretation. We'ultimately determined that the 1 roximity of subsections (a) and.

    United States Tax Court
  • 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 Review
  • T.C. Summary Opinion 2002-124

    Agency decision · Agency decision

    Brown, 380 U.S. 563, 570-571 (1965); Crane v. Commissioner, 331 U.S. 1, 6-7 (1947); Rome I, Ltd. v. Commissioner, 96 T.C. 697, 704 (1991); Union Pac. Corp. v. … Commissioner, 40 T.C. 474, 482 (1963). We look, therefore, to the ordinary and common usage of the term “net gain” in applying the statute.

    United States Tax Court
  • 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
  • Interim Decision #1312

    Agency decision · Agency decision

    Zambito, 315 F. 2d 266, 268-269 (C.A. 4), certiorari denied, 373 U.S. 924. … Johnson., 29 F. 2d 347, 349 (CA. 1) ; U.S. ex rel. Mimeo v. Reimer, 83 F. 2d 166, 168 (CA. 2).

    Executive Office for Immigration Review
  • THIS OPINION APPEARS AS AMENDED BY ORDER DATED JULY 19, 1999.

    Agency decision · Agency decision

    Rept. 91-552, at 104 (1969), 1969-3 C.B. 423, 490. -17opinion 702 F.2d 1205 (D.C. Cir. 1983). … Commissioner, 503 U.S. 79, 84 (1992). A taxpayer must keep sufficient records to establish their amount. 6001. See sec.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    No. 99-313, at 482 (1986), 1986-3 C.B. (Vol. 3) 1, 482. … Bynum, 461 U.S. 321, 330 (1983).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 75 T.C. 410, 417, 423 (1980), affd. 689 F.2d 1 (1st Cir. 1982). … United States, 364 U.S. 92, 107 (1960); Hertz Corp. v. United States, 364 U.S. 122, 124 (1960); see also sec. 1.167(a)-1(b), Income Tax Regs.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    White) of White Realty & Appraisal to perform an appraisal of the property that was attached to TRC’s information tax return, Form 1065, U.S. Partnership Return, for 1998. … American Institute of Real Estate Appraisers, The Appraisal of Real Estate 417, 422-423 (12th ed. 2001). Mr.

    United States Tax Court
  • 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). -14[*14] II. … Glenshaw Glass Co., 348 U.S. 426, 432 (1955)). -15[*15] III.

    United States Tax Court
  • Federal Trade Commission (2014)

    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, 2014. 2 Population estimates are based on the 2013 U.S. … Registrations as of Sept. 30, 2014 FY 2010 through FY 2014 Complaints 605 601,415 25,529 Area Code Active Registrations as of Sept. 30, 2014 FY 2010 through FY 2014 Complaints FY 2014 Complaints 423

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 338 U.S. 442, 446 (1950). The taxpayer bears the burden of proving the fact and the amount of the loss. Rule 142(a); Ocean Sands Holding Corp. v. Commissioner, T.C. … Memo. 1980-423, affd. without published opinion 701 F.2d 167 (4th Cir. 1983).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 338 U.S. 442, 446 (1950). The taxpayer bears the burden of proving the fact and the amount of the loss. Rule 142(a); Ocean Sands Holding Corp. v. Commissioner, T.C. … Memo. 1980-423, affd. without published opinion 701 F.2d 167 (4th Cir. 1983).

    United States Tax Court
  • T.C. Summary Opinion 2017-42

    Agency decision · Agency decision

    Helvering, 292 U.S. 435, 440 (1934). … Commissioner, 76 T.C. 468, 481-482 (1981), aff'd without published opinion, 720 F.2d 664 (3d Cir. 1983).

    United States Tax Court

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