Documents

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

2,085 results

0.06s

  • T.C. Summary Opinion 2008-132

    Agency decision · Agency decision

    Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.

    United States Tax Court
  • Interim Decision #3230

    Agency decision · Agency decision

    INS, 513 F.2d 303 (5th Cir.), cert. denied, 423 U.S. 892 (1975). The fact that an alien has a United States citizen child does not of itself justify suspension of deportation. See Israel v. … Doherty, 502 U.S. 314, (1992); INS v. Abudu, supra. In INS v.

    Executive Office for Immigration Review
  • T.C. Summary Opinion 2014-103

    Agency decision · Agency decision

    -7Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Commissioner, 292 U.S. 435, 440 (1934). … Commissioner, 40 T.C. 474, 482 (1963).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).

    United States Tax Court
  • Interim Decision *1710

    Agency decision · Agency decision

    Dulles, 356 U.S. 129.2 However, the instant case is not comparable to cases involving the loss of United States citizenship 'with its accompanying heavy burden. … Dee. 482; Ropers V. Patokoski, 271 5'.2d 858 (9th Cir. 1969). 320 V.S. 118 and Gonzales v. Landon, I See also Schneiderman v.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    From 1999 to 2008 enrolled agent Katherine Fallon prepared petitioners' Forms 1040, U.S. Individual Income Tax Return, as well as the Forms 1120S, U.S. Income Tax Return for an S Corporation, for Dr. … Boat Co., LLC, 583 F.3d at 482.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 292 U.S. 435, 440 (1934). … Boyle, 469 U.S. 241, 250 (1985).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 292 U.S. 435, 440 (1934). … Boyle, 469 U.S. 241, 250 (1985).

    United States Tax Court
  • Federal Register / Vol. 85, No. 45 / Friday, March 6, 2020 / Proposed Rules

    Agency decision · Agency decision

    Equifax, Case 1:19-mi99999-UNA, U.S. … L. 109–423, 120 Stat. 2900; 8 CFR 214.2(h)(4)(i); 8 CFR 214.2(h)(6)(iii); and sec. 6, Pub. L. 115–218, 132 Stat. 1547 (48 U.S.C. 1806). Subpart A issued under 8 CFR 214.2(h).

    Department of Labor
  • Cite as 26 I&N Dec. 458 (BIA 2014)

    Agency decision · Agency decision

    Cite as 26 I&N Dec. 458 (BIA 2014) Interim Decision #3822 Matter of Rosa Isela VELASQUEZ-CRUZ, Respondent Decided December 10, 2014 U.S. … Matter of Romalez, 23 I&N Dec. 423, 425 (BIA 2002) (en banc); see also Garcia v.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The administrative law judge found that petitioner was under a “disability” within the meaning of sections 216(i) and 223 of the Social Security - 6 Act, 42 U.S.C. secs. 416(i), 423 (1994), as a result … U.S. 323, 337 (1995). Commissioner v.

    United States Tax Court
  • Cite as 25 I&N Dec. 197 (BIA 2010)

    Agency decision · Agency decision

    United States, 544 U.S. at 21)); Vue v. … Almazan-Becerra, 482 F.3d 1085, 1090-91 (9th Cir. 2007), which declined to accept police reports as the factual basis for the alien’s plea because his plea was disjunctive and the police reports did not

    Executive Office for Immigration Review
  • IN THE UNITED STATES COURT OF APPEALS

    Agency decision · Agency decision

    Colgate-Palmolive Co., 380 U.S. 374 (1965)  United States v. W.T. Grant Co., 345 U.S. 629 (1953) 3. … Kurtzman, 411 U.S. 192, 200 (1973)).

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, supra at 423. In Harris v. … Boyle, 469 U.S. 241 (1985). United States v. Congress has placed the duty to timely file upon the taxpayer.

    United States Tax Court
  • Interim Decision #2800

    Agency decision · Agency decision

    United States, 300 U.S. 98, 101 (1937). … United States, 207 U.S. 120,125 (1907). See also Matter of D—, supra, at 324 (BIA 1959).

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    United States, 348 U.S. 121, 125 (1954); United States v. Giacalone, 574 F.2d 328, 330-331 (6th Cir. 1978). … United States, 244 F.2d 423, 429 (8th Cir. 1957). Accordingly, we sustain respondent's determined deficiencies for 1984, 1985, 1986, and 1987. II.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 293 U.S. 465 (1935). … Helvering, 292 U.S. 435, 440 (1934).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Boyle, 469 U.S. 241 (1985); see also Estate of Young v. Commissioner, 110 T.C. 297, 317 (1998). … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Rept. 91-552, at 302-304 (1969), 1969-3 C.B. 423, 614-15. … Rev. 423, 432-33 (2002).

    United States Tax Court

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