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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.09s
Agency decision · Agency decision
On April 30, 2015, petitioner filed a delinquent Form 1040A, U.S. Individual Income Tax Return, for 2014. He reported, but did not pay, a tax liability of $3,083. … App'x 421, 423 (6th Cir. 2008) ("We have held that an administrative agency abuses its discretion where there is no evidence to -8[*8] support its decision, or the agency misapplies the law."), § T.C.
United States Tax CourtCite as 23 I&N Dec. 886 (BIA 2006)
Agency decision · Agency decision
Cite as 23 I&N Dec. 886 (BIA 2006) Interim Decision #3527 In re Francisco Javier VILLARREAL-ZUNIGA, Respondent File A42 322 830 - San Antonio Decided March 9, 2006 U.S. … Matter of Romalez, 23 I&N Dec. 423, 426 (BIA 2002).
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Commissioner, 135 T.C. 471, 482 (2010), aff’d, 668 F.3d 888 (7th Cir. 2012).
United States Tax CourtAgency 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 CourtCite as 24 I&N Dec. 710 (A.G. 2009)
Agency decision · Agency decision
Carrier, 477 U.S. 478, 488 (1986); and citing Link, 370 U.S. at 634, and Irwin, 498 U.S. at 92). … Gonzales, 482 F.3d 417, 423 (6th Cir. 2007) (quotation marks omitted).
Executive Office for Immigration ReviewAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933); Payless Cashways v. Commissioner, 114 T.C. 72, 77 (2000). … Kjellstrom, 100 F.3d 482 (7th Cir. 1996), affg. 916 F. Supp. 902 (W.D. Wis. 1996), a case decided by the court to which this case is appealable.
United States Tax CourtAgency decision · Agency decision
No. 99-313, at 482 (1986), 1986-3 C.B. (Vol. 3) 1, 482. … Pilliod Lumber Co., 281 U.S. 245, 249 (1930).
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass Co., 348 U.S. 426, 431 (1955)). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtCite as 24 I&N Dec. 681 (BIA 2008)
Agency decision · Agency decision
Bozeman, 533 U.S. 146, 153 (2001) (“‘The word “shall” is ordinarily “the language of command.”’” (quoting Anderson v. Yungkau, 329 U.S. 482, 485 (1947) (quoting Escoe v. … Cardoza-Fonseca, 480 U.S. 421 (1987), with INS v. Stevic, 467 U.S. 407 (1984).
Executive Office for Immigration ReviewAgency decision · Agency decision
The only evidence that petitioner presented t o establish that allegation on brief is a copy of the $482 .71 check in question . … On the record before :-u.s ; we-find that respondent has carried respondent's burden . of production under section 7491(c) with respect to the addition to tax under section .6651(a)(2) thatjrespondent
United States Tax CourtAgency decision · Agency decision
App'x 423 (5th Cir. 2012). The factors are "non-exclusive" and provide a "general basis upon which courts may analyze a transaction". Welch v. Commissioner, 204 F.3d at 1230. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Dec..482 (1961) ; Matter of p-s-, 9 I. & N. Dee, 67.0 (1962)). … Duties, 356 U.S. 129 (1958) ). . 53 Interim Decision #1432 Although the above cases establish the principle of constructive physical presence, and regard the commencement thereof after age 23 as timely
Executive Office for Immigration ReviewAgency decision · Agency decision
Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); Hallmark Cards, Inc. & Subs. v. Commissioner, 90 T.C. 26, 31 (1988). … Commissioner, supra, the U.S.
United States Tax CourtAgency decision · Agency decision
Section 482 — Allocations Between Related Parties Rev. Proc. 96–53 SECTION 1. … The taxpayer must apply the cost sharing regulations under § 482 in developing the cost sharing arrangement proposed in the request.
Internal Revenue ServiceAgency decision · Agency decision
Laroche, 723 F.2d 1541 (11th Cir.), cert. denied, 467 U.S. 1245 (1984). 663 Interim Decision #3201 not receive a sentence enhancement for use of a firearm. See Ha. Stat. Ann. § 775.084 (West 1992). … State, 423 So. 2d 593 (Fla. Dist. Ct. App. 1982).
Executive Office for Immigration ReviewAgency decision · Agency decision
Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., supra at 241. A court looks to legislative history only if the statute is unclear. Blum v. … Stenson, 465 U.S. 886, 896 (1984); United States v. Lewis, 67 F.3d 225, 228-229 (9th Cir. 1995). I.
United States Tax Court
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