Documents

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

6,243 results

4.68s

  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Roe, "Mergers, Acquisitions, and Tort: A Comment on the Problem of Successor Corporation Liability", 70 Va. L. Rev. 1559, 1561-1562 (1984). … Classification of Workers Sections 3111 and 3301 impose taxes on employers under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Roe, "Mergers, Acquisitions, and Tort: A Comment on the Problem of Successor Corporation Liability", 70 Va. L. Rev. 1559, 1561-1562 (1984). … Classification of Workers Sections 3111 and 3301 impose taxes on employers under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA).

    United States Tax Court
  • DECISION ON JURISDICTION TO HEAR APPEAL: May 29, 2018

    Agency decision · Agency decision

    The Board awards money under the Contract Disputes Act only under valid procurement contracts. E.g., Engage Learning, Inc. v. Salazar, 660 F.3d 1346, 1356 (Fed. … (quoting Contract Cleaning Maintenance, Inc. v. United States, 811 F.2d 586, 592 (Fed. Cir. 1987))).

    Civilian Board of Contract Appeals
  • U.S. Department of Labor

    Agency decision · Agency decision

    American Airlines, Inc., ARB No. 2021-0044, ALJ No. 2020-AIR-00001, slip op. at 18 (ARB Dec. 16, 2021). 72 Carter v. BNSF Ry. … The Boeing Co., ARB No. 2020-0071, ALJ No. 2018-AIR-00019, slip op. at 23 (ARB May 19, 2022) (citing 29 C.F.R. § 18.12(b); Huang v.

    Department of Labor
  • Interim Decision #3209

    Agency decision · Agency decision

    The applicant explained that he also performed various duties at a local Sikh temple, including distributing food, making repairs, and cleaning. … The applicant recounted the militants' warning that they would return periodically and that he should not report their presence to the authorities.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The lease was for a period of 60 months, commencing August 1, 1988, and was in existence at all relevant times. … Cola, Inc. was sued by other businesses with which it had contracted; i.e., Axis Engineering in 1992, and Sterling Air Cargo, Inc. in 1994.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    OPINION Petitioner, in its petition, disputed respondent's disallowance of a $500 deduction for decedent's cleaning expenses and a $1,733 deduction for her rental expenses. … Decedent undoubtedly was willing and able to write her own gift checks during this period.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 746. … This record “through supporting records” shall identify the taxpayer, the character of the liability, the taxable period, and the amount of the assessment. 9 Form 4340, Certificate of Assessments and

    United States Tax Court
  • T.C. Summary Opinion 2017-79

    Agency decision · Agency decision

    The tenancy was to be for a 12-month period beginning September 1, 2011. … The $10,467 of items and costs that was not included in the $29,979 casualty loss deduction consisted of two bowls valued at $2,000 and $3,000 and -7other costs related to repainting the house, cleaning

    United States Tax Court
  • Conformed to Federal Register Version

    Agency decision · Agency decision

    an estimate that, as of December 31, 2019, nearly 300 funds included the terms “ESG,” “clean,” “environmental,” “impact,” “responsible,” “social” or “sustainable” in their names); Morningstar Comment … We request comment on the proposed transition period. 97. Do commenters agree that a one-year transition period provides time for funds to come into compliance with the proposed names rule?

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Hair Sculpting Lotion; The Spray; Fast Drying Sculpting Spray; Freeze and Shine Super Spray; Super Clean Gel; Sculpting Foam; Super Clean Spray The Solution; Special Perm Neutralizer; Awapuhi Conditioning … Whether a taxpayer had reasonable cause and acted with good faith is a factual determination. Sec. 1.66644(b), Income Tax Regs.

    United States Tax Court
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    of 1933 (“Securities Act”). … DISCUSSION KCG has registered its securities pursuant to Sectиon 12(b) of the Exchange Act and files the required periodic disclosure repprts.

    Securities and Exchange Commission
  • United States Tax Court

    Agency decision · Agency decision

    Air Transp. Ass’n of Am. v. Nat’l Mediation Bd., 663 F.3d 476, 487 (D.C. Cir. 2011) (citing Air Transp. Ass’n of Am., No. 10-0804, 2010 U.S. Dist. LEXIS 144089, at *5 (D.D.C. June 4, 2010)). … Air Transp. Ass’n of Am., 2010 U.S. Dist. LEXIS 144089, at *5 (collecting cases).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During that period, Ms. Lloyd, Gloria Seghi, DHR's chief administrative officer, and Adam Morrison, DHR's controller, assisted Mr. … Hoffmann "gathered information from those experienced in the air transportation business" and that "studies were conducted".

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Gravel and coal should not be commingled; thus the rail cars need to be cleaned between each load. … However, in the comments section, he states the "sale was taken in two parcels by the same people", with the north having more gravel potential.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Gravel and coal should not be commingled; thus the rail cars need to be cleaned between each load. … However, in the comments section, he states the "sale was taken in two parcels by the same people", with the north having more gravel potential.

    United States Tax Court
  • In the Matter of ZAKI M. SAAD

    Agency decision · Agency decision

    Background Anticipated transfer On December 15, 2006, the agency confirmed claimant’s temporary promotion for a period not to exceed two years to a position in the Office of International Programs (OIP … Claimant did not act prudently in incurring those expenses. The agency acted in accordance with the FTR in denying claimant reimbursement of $5000.

    Civilian Board of Contract Appeals
  • Attorney for Plaintiff

    Agency decision · Agency decision

    Accordingly, during the Relevant Period, Defendants acted as investment advisers to the Funds within the meaning of Section 202(a)(11) of the Advisers Act, 15 U.S.C. § 80b2(a)(11), because they were persons … Document 1 Filed 04/24/26 Page 16 of 46 Another employee commented that, as was often the case, Lucas avoided her when she tried to raise the issue. 4. 65.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The period of limitations for claiming a refund of that overpayment of income tax had expired. … If the claim is denied or is not acted on in 6 months, the taxpayer may then sue for a refund. Secs. 6532(a)(1), 7422(a).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    And none of these capital cóntributions. was act ally made . … this point that the private annuity is most vulnerable._ We have already found that Garza conjured the partnership discounts out of the air.

    United States Tax Court

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