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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 ReviewAgency decision · Agency decision
INS, 521 F.2d 1351 (3d Cir. 1975), cert. denied, 423 U.S. 1051(1976); Lee Wei Fang v. Kennedy, 317 F.2d 180 (D.C. … Shaughnessy, 347 U.S. 260 (1954).
Executive Office for Immigration ReviewAgency 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 CourtAgency 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 ReviewFederal 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 LaborCite as 29 I&N Dec. 291 (BIA 2025)
Agency decision · Agency decision
Cite as 29 I&N Dec. 291 (BIA 2025) Interim Decision #4137 Matter of C-I-G-M- & L-V-S-G-, Respondents Decided October 31, 2025 U.S. … USI Film Products, 511 U.S. 244, 273 (1994); see also Wanyama v.
Executive Office for Immigration ReviewCite as 26 I&N Dec. 20 (BIA 2012)
Agency decision · Agency decision
Egelhoff, 518 U.S. 37, 50 (1996); see also Model Penal Code § 2.08, cmt. at 9 (Tent. … U.S.
Executive Office for Immigration ReviewAgency decision · Agency decision
Landon, 349 U.S. 901 (1955). … INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976); Will v. INS, 447 F.2d 529 (7th Cir. 1971). We note in this regard that; although it is unclear from the facts stated in Pino v.
Executive Office for Immigration ReviewCite as 24 I&N Dec. 416 (BIA 2007)
Agency decision · Agency decision
Cite as 24 I&N Dec. 416 (BIA 2007) Interim Decision #3593 In re Jharfvan Jose THOMAS, Respondent File 44 134 844 - Miami Decided December 13, 2007 U.S. … U.S. Att’y Gen., 383 F.3d 1262, 1268-72 (11th Cir. 2004); Matter of Salazar, 23 I&N Dec. 223, 225 (BIA 2002).
Executive Office for Immigration ReviewAgency 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 CourtAgency decision · Agency decision
Helvering, 293 U.S. 465 (1935). … Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Pons, 434 U.S. 575, 581 (1978); Matter of K-, 20 I&N Dec. 418, 423 (BIA 1991). … Pons, 434 U.S. 575, 581 (1978); Matter of K-, 20 I&N 1255 Interim Decision #3426 Dec. 418, 423 (BIA 1991); Matter of Rodriguez-Coto, 19 I&N Dec. 208 (BIA 1985)4 The majority’s reference to section 240A
Executive Office for Immigration ReviewAgency 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 CourtAgency decision · Agency decision
Commissioner, 88 T.C. 386, 423-424 (1987) (following Rice's Toyota World, Inc. v. Commissioner, 752 F.2d 89, 96 (4th Cir. 1985)), aff'd, 868 F. 2d 851 (6th Cir. 1989)). … United States, 364 U.S. 361 (1960)), aff'g in part, remanding in part on another ground T.C. Memo. 1997-172.
United States Tax CourtCite as 29 I&N Dec. 816 (BIA 2026)
Agency decision · Agency decision
Cite as 29 I&N Dec. 816 (BIA 2026) Interim Decision #4229 Matter of I-U-V, Respondent Decided by Board June 1, 2026 1 U.S. … Cardoza-Fonseca, 480 U.S. 421, 430 (1987); accord Faddoul v. INS, 37 F.3d 185, 188 (5th Cir. 1994).
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 29i) U.S. 111, 115 (1933). … Memo. 1997-403, aff'd without published opinion, 168 F.3d 482 (4th Cir. 1999); Moonev v.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Pension Plans Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S. … Pension Plans Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S.
Securities and Exchange CommissionAgency decision · Agency decision
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. September 16, 2002 2002–37 I.R.B. Part I. … Commissioner, 319 U.S. 436 (1943); Commissioner v. Bollinger, 485 U.S. 340 (1988). ANALYSIS An organization seeking exemption under § 501(c)(12) must satisfy two requirements.
Internal Revenue ServiceAgency decision · Agency decision
Teresa facility) on the U.S. side of the U.S. … Petitioner’s revenues were based on the flow of USDA-approved cattle originating in Mexico to U.S. buyers. 6 The parties agree that sec. 482 is not at issue.
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 429-430 (1955). In Commissioner v. … Cl. 477, 482, 678 F.2d 180, 183 (1982).]
United States Tax Court
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