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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

    with or between 28 SEC. 482. … Commissioner, 460 U.S. 370, 392 (1983); see Ireland v. United States, 621 F.2d 731, 735 (5th Cir. 1980); see also Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 729-731 (1929).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    with or between 28 SEC. 482. … Commissioner, 460 U.S. 370, 392 (1983); see Ireland v. United States, 621 F.2d 731, 735 (5th Cir. 1980); see also Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 729-731 (1929).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    with or between 28 SEC. 482. … Commissioner, 460 U.S. 370, 392 (1983); see Ireland v. United States, 621 F.2d 731, 735 (5th Cir. 1980); see also Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 729-731 (1929).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    with or between 28 SEC. 482. … Commissioner, 460 U.S. 370, 392 (1983); see Ireland v. United States, 621 F.2d 731, 735 (5th Cir. 1980); see also Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 729-731 (1929).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    with or between 28 SEC. 482. … Commissioner, 460 U.S. 370, 392 (1983); see Ireland v. United States, 621 F.2d 731, 735 (5th Cir. 1980); see also Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 729-731 (1929).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). Exclusions from gross income are construed narrowly. See Commissioner v. Schleier, 515 U.S. 323, 328 (1995). … No. 84-880, sec. 103(a), 70 Stat. at 815 (codified as amended at 42 U.S.C. sec. 423).

    United States Tax Court
  • Division of Investment Management

    Agency decision · Agency decision

    Collateral Deposits Commercial Paper U.S. Treasuries Asset-Backed Securities Other U.S. Govt. … Collateral Deposits Commercial Paper U.S. Treasuries Asset-Backed Securities Other U.S. Govt.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111 (1933). See Rule 142(a); Welch Moreover, respondent's section 482 determination must be sustained absent a showing that he has abused his discretion. … Cook further stated that some U.S.

    United States Tax Court
  • FEDERAL TRADE COMMISSION (2011)

    Agency decision · Agency decision

    Of the thirteen merger challenges brought in U.S. … In fiscal year 2011, in U.S. v.

    Federal Trade Commission
  • Interim Decision #2436

    Agency decision · Agency decision

    Irby, 480 F.2d 1101 (C.A. 8, 1973); U.S. ex rel. Lewis v. Pate, 445 F.2d 506 (C.A. 7, 1971); La Brasca v. Misterly, 423 F.2d 708 (C.A. 9, 1970), cert. denied, 400 U.S. 838 (1970); Garrison v. … See U.S. ex rel. Vajtauer v. Commissioner of Immigration, 273 U.S. 103 (1927); U.S. ex rel. Bilokumsky v. Tod, 263 U.S. 149 (1923); U.S. ex rel. Impastato v.

    Executive Office for Immigration Review
  • UNITED STATES COURT OF APPEALS

    Agency decision · Agency decision

    Provident Securities Co., 423 U.S. 232, 252 (1976); see also Gollust v. Mendell, 501 U.S. 115, 122 (1991); Reliance Electric Co., 404 U.S. at 422-23, 425. … Mendell, 501 U.S. 115, 121 (1991) (quoting Foremost-McKesson, Inc., 423 U.S. at 243).

    Securities and Exchange Commission
  • DECISIONS OF THE NATIONAL LABOR RELATIONS BOARD

    Agency decision · Agency decision

    NLRB, 482 U.S. 27 (1987), the Court was called upon to clarify and define the successorship principles under the Act. … NLRB, 482 U.S. 27 (1987).

    National Labor Relations Board
  • In DEPORTATION Proceedings

    Agency decision · Agency decision

    Cranch (5 U.S.) 137; Smith. v. Indiana, 191 U.S. 138, 148. The respondent, when he obtained his visa (exh. 5), failed to reveal his criminal convictions. … Sec. 482. Forgery committed by a private individual.

    Executive Office for Immigration Review
  • Nonprofit Charitable Organizations,

    Agency decision · Agency decision

    ._ NOTES AND REFERENCES Data for previous years were published in the Compendium of Studies of TAK-Exempt Organizations, 1974-87, Internal Revenue Service, Statistics of Income, U.S. … 5.545 364,597 1,782 168,798 3,329 685,667 398 1,012,448 7.245 616.447 11,102 816.320 15,413 1.872,786 4,969 813,762 6,060 2,479.757 504 2.182,958 12,832 507;918- 17,460 19.533 5,195 5,949 482

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    United States, 423 U.S. 161, 173 (1976). See Laing v. … United States, 423 U.S. 161, 174 (1976) (citing sec. 301.6211-1, Proced. & Admin.

    United States Tax Court
  • Cite as 29 I&N Dec. 739 (BIA 2026)

    Agency decision · Agency decision

    Elias-Zacarias, 502 U.S. 478, 482 (1992). Further, this At the merits hearing, DHS raised a firm resettlement bar argument as a result of the respondent’s relocation to Turkey. … In that case, the Court analyzed an alien’s forced conscription claim in the context of nexus to his political opinion, not as a standalone claim. 502 U.S. 478, 482–83.

    Executive Office for Immigration Review
  • United States Tax Court

    Agency decision · Agency decision

    The U.S. … First Security Bank, 405 U.S. at 405, for the proposition that the Commissioner’s power under section 482 does not “include[] the power to force a subsidiary to violate the law.”

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933); see also Rule 142(a). … California, 460 U.S. 605, 618 (1983)); see also Field v.

    United States Tax Court
  • Division of Investment Management

    Agency decision · Agency decision

    Entities Non-Profits Non-U.S. Individuals State/Muni. Govt. Pension Plans U.S. … Entities Non-Profits Non-U.S. Individuals State/Muni. Govt. Pension Plans U.S.

    Securities and Exchange Commission
  • T.C. Summary Opinion 2013-49

    Agency decision · Agency decision

    Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helirering, 292 U.S. 435, 440 (1934). … CPUniforms Petitioners claimed a deduction of $423 for clothing that Mr. Thompson wore to work.

    United States Tax Court

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