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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

    Boyd, 228 U.S. 482, applies to pr ceedings in bankruptcy as well as to equity receiverships . is2> It gives' creditors, w ther secured or unse ured, the right to exclude st .ckholders entirely f om the … Boyd, 228 U.S. 482 (1913) , 11 "to exclude stockhold- il ers [of the insolvent corpor tion] entirely from the reorganization pl n when the debtor is insolvent." Helvering v. -Ala.

    United States Tax Court
  • In the Matter of TRINITY SPIRITUAL CENTER, INC.

    Agency decision · Agency decision

    It seeks arbitration under section 423 of the Robert T. … There are two ways for a PNP to establish that it is eligible for PA funding: To be an eligible PNP applicant, the PNP must show that it has: • • A ruling letter from the U.S.

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 796 F.2d 843 (6th Cir. 1986), revd. on another issue 482 U.S. 117 (1987). … Routzahn, 282 U.S. 92 (1930); United States v. Anderson, 269 U.S. 422 (1926).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    MEMORANDUM OPINION GOEKE, Judge: Respondent determined a deficiency in QinetiQ U.S. … DTRI's Federal Tax Filings DTRI filed Forms 1120S, U.S.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Appx. 423 (5th Cir. 2012). Yet Alan made only one loan payment--in 2007, and David has made none at all. … Knudson, 534 U.S. 204, 213 (2002)).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Appx. 423 (5th Cir. 2012). Yet Alan made only one loan payment--in 2007, and David has made none at all. … Knudson, 534 U.S. 204, 213 (2002)).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Stuart, 317 U.S. 154, 161 (1942). … Corp., 456 U.S. 461, 482 (1982) ("Congress has specifically required all federal courts to give preclusive effect to state-court judgments whenever the courts of the State from which the judgments emerged

    United States Tax Court
  • Including the instructions for (2020)

    Agency decision · Agency decision

    Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. … 403 408 413 418 423 403 408 413 418 423 403 408 413 418 423 7,000 7,050 7,100 7,150 7,200 7,050 7,100 7,150 7,200 7,250 703 708 713 718 723 703 708 713 718 723 703 708 713 718 723 703 708 713

    Internal Revenue Service
  • Bulletin No. 2020–41

    Agency 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. … U.S. Drought Monitor maps are archived at http://droughtmonitor.unl.edu/ Maps/MapArchive.aspx.

    Internal Revenue Service
  • Part H - Children of U.S. Citizens

    Agency decision · Agency decision

    Citizens who are Members of the U.S. Armed Forces, U.S. … L. 95-423 (PDF) , repealed retention requirements prospectively only. Anyone born on or after October 11, 1952 (not age 26 on October 10, 1978) was no longer subject to retention requirements.

    US Citizenship and Immigration Services
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).

    United States Tax Court
  • Federal Trade Commission

    Agency decision · Agency decision

    On November 26, 2007, the Division filed a petition in the U.S. … On December 3, 2007, the Division and the State of Minnesota filed a petition in the U.S.

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Taylor, 293 U.S. 507, 515 (1935). … Rexach, 482 F.2d 10, 17 (1st Cir. 1973); see also Delaney v. Commissioner, 99 F.3d 20, 23 (1st Cir. 1996), affg. T.C. Memo. 1995-378. - 16 automobiles; (3) petitioner provided Mr.

    United States Tax Court
  • Interim Decision #3267

    Agency decision · Agency decision

    Landon, 349 U.S. 901 (1955), for two propositions. … INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976); Will v. INS, 447 F.2d 529 (7th Cir. 1971); see also Rehman v.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    - 18 Memo. 1996-482, affd. without published opinion 149 F.3d 1183 (6th Cir. 1998); Katerelos v. Commissioner, T.C. Memo. 1996-340. … Commissioner, 464 U.S. 386 (1984). Cf.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 102 T.C. 406, 423 (1994); DumontAirplane & Marine Instruments, Inc. v. Commissioner, 28 T.C. 1308 (1957). With respect to the deduction for Mr.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    - 18 Memo. 1996-482, affd. without published opinion 149 F.3d 1183 (6th Cir. 1998); Katerelos v. Commissioner, T.C. Memo. 1996-340. … Commissioner, 464 U.S. 386 (1984). Cf.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).

    United States Tax Court
  • INITIAL DECISION RELEASE NO. 1391

    Agency decision · Agency decision

    Tr. 343-423; Div. Ex. 51. He is a professor of accountancy at Baruch College. Tr. 344. His past experience includes working at the AICPA, setting auditing and other professional standards. Tr. 344. … Schor, 478 U.S. 833, 846 (1986) (internal quotation marks omitted); see Lorillard v.

    Securities and Exchange Commission

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