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Cite as 29 I&N Dec. 136 (BIA 2025)
Agency decision · Agency decision
Cite as 29 I&N Dec. 136 (BIA 2025) Interim Decision #4109 Matter of S-S-, Respondent Decided by Board June 16, 2025 1 U.S. … U.S. Att’y Gen., 369 F.3d 1239, 1242 (11th Cir. 2004).
Executive Office for Immigration ReviewAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 70 T.C. 482, 485-487 (1978), aff d, 652 F.2d 598 (6th -8Cir. 1980). Petitioners did not pay mortgage interest for 2008 or 2009 in cash or its equivalent.
United States Tax CourtAgency decision · Agency decision
Gibson, 56 U.S. (15 11ow.) 421, 423 (1853) (holding that statutes should not be applied retroactively unless such application is "required by express command or by necessary and unavoidable implication … University of Chicago, 441 U.S. 677 (1979); Lorillard v. Pons, 434 U.S. 575, 581 (1978); Blitz v. Donovan, 740 F.2d 1241 (D.C.
Executive Office for Immigration ReviewCite as 29 I&N Dec. 628 (BIA 2026)
Agency decision · Agency decision
Cite as 29 I&N Dec. 628 (BIA 2026) Interim Decision #4193 Matter of I-B-M-S-, et al., Respondents Decided May 19, 2026 U.S. … Kelly, 397 U.S. 254, 267 (1970) (“The fundamental requisite of due process of law is the opportunity to be heard.” (quoting Grannis v. Ordean, 234 U.S. 385, 394 (1914))).
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). … Heininger, 320 U.S. 467, 475 (1943).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Heininger, 320 U.S. 467, 475 (1943).
United States Tax CourtAgency decision · Agency decision
Memo. 1995-173, 1995 WL 225549, at *3, aff’d, 82 F.3d 423 (9th Cir. 1996) (unpublished table decision). … The U.S.
United States Tax CourtAgency decision · Agency decision
Gilmore, 372 U.S. 39 (1963). … Commissioner, 439 U.S. 522, 532-533 (1979).
United States Tax CourtAgency decision · Agency decision
Petitioner did not receive these shares in a distribution from a plan described in section 401(a) or in a transfer pursuant to an option or other right to acquire stock to which section 83, 422, or 423 … Council, Inc., 467 U.S. 837, 842-843 (1984). In Chevron, the U.S.
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … Corporation Income Tax Return; Form 1120S, U.S. Income Tax Return for an S Corporation; or Form 1065, U.S.
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Commissioner, 930 F.2d 372, 374-375 (4th Cir. 1991), affg. 92 T.C. 423, 439 (1989); Levin v.
United States Tax CourtAgency decision · Agency decision
No. 116-25, sec. 1001, 133 Stat. at 983 (2019). 4 The parties agreed to put the CDP case in suspense to allow the estate and the U.S. … Moore, 423 U.S. 77, 84-85 (1975) (holding that phrases used in the FPS should be liberally interpreted).
United States Tax CourtCite as 29 I&N Dec. 253 (BIA 2025)
Agency decision · Agency decision
U.S., 855 F.3d 509, 516 (3d Cir. 2017) (citation omitted); accord Quinteros v. Att’y Gen. of U.S., 945 F.3d 772, 787 (3d Cir. 2019). … Matter of J-R-G-P-, 27 I&N Dec. 482, 487 (BIA 2018).
Executive Office for Immigration ReviewAgency decision · Agency decision
See Matter of Garcia-Garrocho, 19 I&N Dec. 423 (BIA 1986); Matter of Frentescu, 18 I&N Dec. 244 (BIA 1984). … Hardwick, 478 U.S. 186 (1986).
Executive Office for Immigration ReviewAgency decision · Agency decision
Elias-Zacarias, 502 U.S. 478, 482 (1992) (quoting Richards v. United States, 369 U.S. 1, 9 (1962)); see also INS v. … Rossi, 456 U.S. 25, 32 (1982); Murray v. The Charming Betsy, 6 U.S. (2 Cranch) 64, 118 (1804).
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 119 F.3d 482 (7th Cir. 1997), revg. and remanding 105 T.C. 166 (1995). … Commissioner, 503 U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Commissioner, 930 F.2d 372, 374-375 (4th Cir. 1991), affg. 92 T.C. 423, 439 (1989); Levin v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. I l l, 115 (1933); Bronstein v. Commissioner, 138 T.C. (May 17, 2012). … Riddell, 383 U.S. 569, 572 (1966); Biedenbarn Realty Co. v. United States, 526 F.2d 409, 422-423 (5th Cir. 1976).
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 3 I.R.B. 402 2023-10, 2023-3 I.R.B. 403 2023-11, 2023-3 I.R.B. 404 2023-12, 2023-6 I.R.B. 450 2023-13, 2023-6 I.R.B. 454 2023-16, 2023-8 I.R.B. 479 Proposed Regulations: REG-100442-22, 2023-3 I.R.B. 423
Internal Revenue ServiceAgency decision · Agency decision
Memo. 1993-423. … Commissioner, 503 U.S. 79, 84 (1992). Taxpayers usually meet this burden with records of some kind. See sec. 6001; Hradesky v.
United States Tax Court
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