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Agency decision · Agency decision
(Vol. 3) 49, 423.] … (Vol. 3) at 423-424.
United States Tax CourtAgency decision · Agency decision
Deputy v. du Pont, 308 U.S. 488, 495 (1940). An expense is necessary if it is appropriate and helpful for the development of the business. Commissioner v. Heininger, 320 U.S. 467, 471 (1943). … Commissioner, 503 U.S. 79, 84 (1992); sec. 1.6001-1(a), (e), Income Tax Regs.
United States Tax CourtDECISIONS OF THE NATIONAL LABOR RELATIONS BOARD
Agency decision · Agency decision
NLRB, 517 U.S. 781, 785 (1996). Accord: Fall River Dyeing & Finishing Corp. v. NLRB, 482 U.S. 27, 38 (1987) (“The overriding policy of the NLRA is ‘industrial peace’”); Brooks v. … Frick Co., 423 F.2d 1327, 1332 (3d Cir. 1970); DANA CORP.
National Labor Relations BoardCite as 29 I&N Dec. 519 (BIA 2026)
Agency decision · Agency decision
Cite as 29 I&N Dec. 519 (BIA 2026) Interim Decision #4174 Matter of Audencio AREVALO-VARGAS, Respondent Decided March 16, 2026 1 U.S. … Gonzales, 423 F.3d 1006, 1013 (9th Cir. 2005) (discussing the “sadly common hardships that can result when an alien parent is removed and must make the heart-wrenching decision between family unity and
Executive Office for Immigration ReviewDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. … Pension Plans U.S.
Securities and Exchange CommissionCite as 23 I&N Dec. 173 (BIA 2001)
Agency decision · Agency decision
Cite as 23 I&N Dec. 173 (BIA 2001) Interim Decision #3455 In re Min SONG, Respondent File A37 423 180 - Baltimore Decided as amended September 5, 20011 U.S.
Executive Office for Immigration ReviewAgency decision · Agency decision
INS, 814 F.2d 1394 (9th Cir. 1987); Matter of Gnnzalez, supra; Matter of Garcia-Garrocho, 19 I&N Dec. 423 (BIA 1986), modified on other 19 grounds, Matter of Gonzalez, supra; cf. … Cardoza-Fonseca, 480 U.S. 421, 431 (1987); INS v.
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992). … See Staff IT, Inc., 482 F.3d at 798. -11[*11] petitioner should have reported a tax liability of $98,272 for 2008, but he reported zero.
United States Tax CourtAgency decision · Agency decision
Moore, 423 U.S. 77 (1975). II. … Moore, 423 U.S. 77, 80-81 (1975) (noting that the versions enacted in 1797 and 1799 "have survived to this day essentially unchanged"), and King v. United States, 379 U.S. 329, 334-335 (1964).
United States Tax CourtTHE UNITED STATES COURT OF APPEALS
Agency decision · Agency decision
Provident Securities Co., 423 U.S. 232 (1976) 23, 24 GAP Corp. v. Milstein, 453 F.2d 709 (2d Cir. 1971), cert. denied, 406 U.S. 910 (1972) 16 Global Intellicom, Inc. v. … Provident Securities Co., 423 U.S. at 251. As to 10% beneficial ownership, the Commission has limited the term to persons who fit within the Section 13(d) and Rule 13d-3 defmition.
Securities and Exchange CommissionAgency decision · Agency decision
IV'S, 385 U.S. 276 (1966). … INS, 578 F.2d 464 (2d Cir. 1978), cert. denied, 440 U.S. 980 (1979); Ballenilla-Gonzalez v. INS, 546 F.2d 515 (2d Cir. 1976), cert. denied, 434 U.S. 819 (1977); Acevedo v.
Executive Office for Immigration ReviewAgency decision · Agency decision
Interim Decision #3322 In re L-S-J-, Applicant Decided July 29, 1997 U.S. … See Matter of D-, 20 I&N Dec. 827, 828 n.1 (BIA 1994); Matter of Garcia-Garrocho, 19 I&N Dec. 423 (BIA 1986), modified on other grounds, Matter of Gonzalez, supra; Matter of Carballe, 19 I&N Dec. 357 (
Executive Office for Immigration ReviewAgency decision · Agency decision
Council, Inc., 467 U.S. 837, States v. Mead Corp., 533 U.S. 218 843-844 (2001). (1984); see United Although they may be entitled to deference under Skidmore v. … Swift & Co., 323 U.S. 134 (1944), see United States v.
United States Tax CourtAgency decision · Agency decision
“In evaluating the adequacy of the whistleblower’s showing, we will bear in mind that (as noted by the U.S. … U.S. Dep’t of Interior, 143 F. Supp. 2d 7, 12 (D.D.C. 2001)).
United States Tax CourtAgency decision · Agency decision
Memo. 1998-423. - 2 2001) (Cerand II). In T.C. Memo. 1998-423 (Cerand I), we held that the advances petitioner made to sister corporations were equity and not debt as claimed by petitioner. … Commissioner, 326 U.S. 521, 530 (1946); Estate of Mixon v. United States, 464 F.2d 394, 402 (5th Cir. 1972).
United States Tax CourtCite as 29 I&N Dec. 843 (BIA 2026)
Agency decision · Agency decision
United States Trustee, 540 U.S. 526, 534 (2004). … Gonzales,482 F.3d 417, 421 (6th Cir. 2007) (holding that the INA “provides that an alien who is ordered removed may file only one motion to reopen”); see also Garcia Morin v.
Executive Office for Immigration ReviewAgency decision · Agency decision
INS, 385 U.S. 276 (1966), and 8 C.F.R. § 242.14(a) (1988). … Stevie, 467 U.S. 407, 423 n.16 (1984). In INS v.
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner of Immigration, Ellis Island, New York Harbor,18 F.Supp. 480 (S.D.N.Y. 1937) (petty larceny); U.S. ex rel. Portada v. … The respondent was convicted of a conspiracy (section 423(1)(d)) to defraud the public (section 338(1)).
Executive Office for Immigration ReviewAgency decision · Agency decision
United States, 318 U.S. 423, 432 (1943). … Capoeman, 351 U.S. at 6.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Analytics Office Registered Fund Statistics Form N-PORT and Form N-CEN Data, period ending June 2025 This is a report of the Staff of the Division of Investment Management’s Analytics Office of the U.S … 3,472 788 8 270 4,538 1,885 1,756 4 6 3,650 12 798 *** *** 810 26,866 Jun 2025 12,998 119 31 8 13,157 267 5,068 39 1 5,375 3,597 783 7 278 4,667 2,014 1,763 4 6 3,787 11 809 *** *** 820 27,805 See U.S
Securities and Exchange Commission
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