Documents

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

6,243 results

4.34s

  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Decedent also maintained a membership with Medical Air Services Association International, which provided air transportation from the USVI to the United States in the event of an emergency medical situation … In 1986 Congress repealed the inhabitant rule as part of the Tax Reform Act of 1986 (TRA), Pub. L. No. 99-514, sec. 1274(a), 100 Stat. at 2596.

    United States Tax Court
  • Conformed to Federal Register Version

    Agency decision · Agency decision

    from its periodic reports, and Exchange Act registration statements are not required to include Interactive Data Files. … For example, one commenter suggested that shortening the filing period to 10 business days would not result in a significant burden to funds while another commenter suggested shortening the filing period

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    California’s first Bank and Corporation Franchise Tax Act (promulgated in 1929) levied a tax “for the privilege of doing business in the state during a given year, which year of privilege is designated … Our comment with respect to the issue of value apply equally to both arguments. 19 Sec. 338 contains no reference to that definition and provides no definition for purposes of the allocation of stock

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    It imposes excise taxes on (among other things) transportation by air and water, policies issued by foreign insurers, wagering, “golden parachute payments,” certain group health plans, “cosmetic services … See Small Business Job Protection Act of 1996, Pub. L. No. 104-188, § 1453(a), 110 Stat. 1755, 1817; Taxpayer Relief Act of 1997, Pub. L.

    United States Tax Court
  • Bulletin No. 2024–31

    Agency decision · Agency decision

    Executive Order (E.O.) 12866 provides that generally a comment period should be no less than 60 days, and courts have uniformly upheld comment periods of even shorter comment periods. … 60-day comment period.

    Internal Revenue Service
  • MOTION TO DISMISS DENIED: April 19, 2007

    Agency decision · Agency decision

    • Defines terms • Sets forth each participant’s roles, responsibilities, and obligations • Identifies scope, period of performance (for specific, limited purposes or longer periods covering several … Army & Air Force Exchange Service, 846 F.2d 746, 747 (Fed. Cir. 1988). However, appellant bears the burden of proving jurisdiction. Reynolds, 846 F.2d at 748.

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The Establishment of a Temporary Foreign Home for an Indefinite Period It is difficult to conclude on this record that petitioner established a home in Thailand for an indefinite period. … Good Faith We noted above several conflicts in petitioner's argument that give us reason to question whether he acted in good faith.

    United States Tax Court
  • Administrative Review Board

    Agency decision · Agency decision

    First, Respondent contends the recording violates Federal and the State of Maryland’s wiretap acts. … Ameristar Airways, Inc., ARB No. 20080067, ALJ No. 2004-AIR-00011, slip op. at 6 (ARB May 26, 2010)); see Spelson v.

    Department of Labor
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Cloudia Total Rents received Cleaning and maintenance Insurance Legal and professional fees -- $3,914 -- $600 $4,514 --- 350 585 --- 3,500 -- --- -- -- -- 500 -- Mortgage interest Repairs … During the same period, petitioner claims to have incurred cash expenses of $33,751 and depreciation of $84,398, or total expenses of $118,149, attributable to this activity.

    United States Tax Court
  • Initial Decision Release No. 1383

    Agency decision · Agency decision

    ) (imposing a penalty despite respondent’s clean regulatory history and the absence of unjust enrichment). 110 111 15 U.S.C. § 78u-2(c)(1). 17 indicate that Peraza’s violations were knowing or reckless … requirement of the Exchange Act.

    Securities and Exchange Commission
  • Federal Register / Vol. 71, No. 117 / Monday, June 19, 2006 / Proposed Rules

    Agency decision · Agency decision

    35226 Federal Register / Vol. 71, No. 117 / Monday, June 19, 2006 / Proposed Rules Airspace, Incorporation by reference, Navigation (air). Issued June 9, 2006. … Regulatory Flexibility Act Statement 14.

    Federal Energy Regulatory Commission
  • DENIED: June 17, 2026

    Agency decision · Agency decision

    Concealment: The engine oil was clean and new, indicating the oil was changed after the drain plug was repaired and after the internal engine damage had already occurred. … The FWS representative explained that, beginning in March 2020 (when the COVID-19 pandemic hit), the vehicle sat idle for an extended period of time. Exhibit 14 at 78.

    Civilian Board of Contract Appeals
  • UNITED STATES DEPARTMENT OF JUSTICE

    Agency decision · Agency decision

    Cleaning Servs. of Long Island Ltd., 13 OCAHO no. 1314, 3 (2018) (emphasis in original); see also United States v. Frio Cnty. Partners, Inc., 12 OCAHO no. 1276, 16 (2016). … Here, there is no qualifying evidence of bad faith; however, the absence of bad faith does not result in de facto conclusion that a respondent has acted in good faith.

    Executive Office for Immigration Review
  • Case 2:12-cv-14373-DLG Document 99-1 Entered on FLSD Docket 07/03/2013 Page 1 of 31

    Agency decision · Agency decision

    ("FTC Act"), 15 U.S.C. §§ 53(b) and 57b, and the Telemarketing and Consumer Fraud and Abuse Prevention Act ("Telemarketing Act"), 15 U.S.C. §§ 6101-6108, charging Defendants A+ Financial Center, LLC, … the specified period has expired.

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Slone Broadcasting's president; his son James was its general manager, vice president and secretary; his son Fred was its national sales manager; and his daughter Mary was its treasurer as well as an on-air … Section 6062 provides that corporate returns may be signed by "the president, vice-president treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act."

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Stuart, 489 U.S. 353, 365-366 (1989); Air France v. Saks, 470 U.S. 392, 396 (1985); Factor v. Laubenheimer, 290 U.S. 276, 293 (1933); Estate of Silver v. … See Air France, 470 U.S. at 396; Factor, 290 U.S. - 17 at 294-295; Estate of Silver v. Commissioner, 120 T.C. at 434; Rust v. Commissioner, 85 T.C. 284, 288-289 (1985).

    United States Tax Court
  • IN THE UNITED STATES COURT OF

    Agency decision · Agency decision

    Hatch-Waxman Act”) and may violate the antitrust laws. … Congress enacted the HatchWaxman Act to “speed the introduction of low-cost generic drugs to market, thereby furthering drug competition.” FTC v. Actavis, Inc., 570 U.S. 136, 142 (2013) (cleaned up).

    Federal Trade Commission
  • Conformed to Federal Register version

    Agency decision · Agency decision

    the Securities Exchange Act of 1934 (“Exchange Act”). … periods, suggesting that in the post-Sarbanes-Oxley Act period influential CEOs are able to receive higher salaries that are not subject to the Sarbanes-Oxley Act Section 304 clawback provision).

    Securities and Exchange Commission
  • U.S. Department of Labor

    Agency decision · Agency decision

    to cause an outcome, the act must occur first. 40 Comp. … Airlines, ARB No. 2023-0047, ALJ No. 2023-AIR-00001, slip op. at 7 n.32 (ARB May 30, 2025) (citing Xia v. Lina T.

    Department of Labor
  • In the Matter of MUNICIPALITY OF CANÓVANAS, PUERTO RICO

    Agency decision · Agency decision

    Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), 42 U.S.C. § 5189a(d) (2018), after the Federal Emergency Management Agency (FEMA) denied its request for approximately $4 million in … Normal maintenance procedures would entail cleaning ditches, patching potholes, crack sealing, etc., to help alleviate moisture penetration of the pavement surface and saturation of the base layers.

    Civilian Board of Contract Appeals

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