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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.10s
Agency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992). 1. … Groetzinger, 480 U.S. 23, 35 (1987). Commissioner v.
United States Tax CourtAgency decision · Agency decision
Section 482.—Allocation of Income and Deductions Among Taxpayers Federal short-term, mid-term, and long-term rates are set forth for the month of October 1997. See Rev. Rul. 97–41, on this page. … (Also Sections 42, 280G, 382, 412, 467, 468, 482, REV.
Internal Revenue ServiceCite as 29 I&N Dec. 476 (BIA 2026)
Agency decision · Agency decision
U.S. DHS, 924 F.3d 684, 691 (4th Cir. 2019). … See page 482 Cite as 29 I&N Dec. 476 (BIA 2026) Interim Decision #4167 Biden v.
Executive Office for Immigration ReviewAgency decision · Agency decision
Hutchins World Book Amount $7,000 1,150 5,000 669 400 900 4,838 22 1,191 510 95 148 46 788 599 2,492 478 209 142 746 403 319 65 1,312 423 139 54 40 70 378 857 Purpose Monthly payments Legal fees Monthly … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Boyle, 469 U.S. 241 (1985) (taxpayers have a personal and nondelegable duty to file a timely return, and reliance on a professional to file a return does not provide reasonable cause for an untimely filing … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtUNITED STATES DEPARTMENT OF LABOR
Agency decision · Agency decision
Hague, 449 U.S. 302 (1981) 9 (1997) 22 Auer v. Robbins, 519 U.S. Bechtel 452 Constr~ Co. v. … ARB, 423 F.3d 483, 496 (5th Cir. 2005). 423 F.3d at 496. 24 attorney is permitted to use client confidences "to defend himself . . . against an accusation of wrongful conduct."
Securities and Exchange CommissionAgency decision · Agency decision
However, the money amounts add to the totals. [2] U.S. possessions include Puerto Rico, the U.S. … . possessions include Puerto Rico, the U.S.
Internal Revenue ServiceAgency decision · Agency decision
Wickersham, 29 F.3d 191 (5th Cir. 1994), the U.S. Court of Appeals for the Fifth Circuit affirmed the conviction. OPINION I. … Commissioner, 314 F.2d 478, 482 (3d Cir. 1963), affg. in part and revg. in part T.C. Memo. 1961-192; Katz v. Commissioner, 90 T.C. 1130, 1144 (1988); Shaw v.
United States Tax CourtAgency decision · Agency decision
Underwood, 487 U.S. 552, 564 (1988); Sher v. Commissioner, 89 T.C. 79, 84 (1987), affd. 861 F.2d 131 (5th Cir. 1988). … Memo. 1984-208, revd. in part on other grounds 482 U.S. 117 (1987); Ansley-Sheppard-Burgess Co. v.
United States Tax CourtAgency decision · Agency decision
Underwood, 487 U.S. 552, 564 (1988); Sher v. Commissioner, 89 T.C. 79, 84 (1987), affd. 861 F.2d 131 (5th Cir. 1988). … Memo. 1984-208, revd. in part on other grounds 482 U.S. 117 (1987); Ansley-Sheppard-Burgess Co. v.
United States Tax CourtAgency decision · Agency decision
. • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S. … U.S. territory taxes. Include taxes imposed by a U.S. territory with your state and local taxes on lines 5a, 5b, and 5c.
Internal Revenue ServiceAgency decision · Agency decision
No. 552, 91st Cong., 1st Sess. 87 (1969), 1969–3 C.B. 423, 479. … No. 552, 91st Cong., 1st Sess. 90 (1969), 1969–3 C.B. 423, 481.
Internal Revenue ServiceAgency decision · Agency decision
California, 439 U.S. 419, 423, 428, 435-36 (1979). The IHS is an agency of the Department of Health and Human Services. RSUF ¶ 2. … Catrett, 477 U.S. 317 (1986); Anderson v. Liberty Lobby, Inc., 477 U.S. 242 (1986).
Civilian Board of Contract AppealsAgency decision · Agency decision
Prometheus Radio Project, 592 U.S. 414, 423 (2021). An agency’s decision fails that test if it “runs counter to the evidence before the agency.” Motor Vehicle Mfrs. Ass’n of the U.S. v. … Co., 463 U.S. 29, 43 (1983). III.
United States Tax CourtAgency decision · Agency decision
Cardoza Fonseca, 480 U.S. 421, 431 (1987); INS v. Phinpathya, 464 U.S. 183, 189 (1984). … Kessler, 98 F.2d 580 (5th Cir.), cert. denied, 305 U.S. 648 (1938); Mercer v.
Executive Office for Immigration ReviewAgency decision · Agency decision
Tax Comm'n, 481 U.S. 454, 461 (1987). Congress addressed this as follows in H.R. Conf. Rept. … United States, 528 U.S. 49, 56 (1999) (quoting United States v. Nat'l Bank of Commerce, 472 U.S. 713, 719-720 (1985)).
United States Tax CourtAgency decision · Agency decision
For example, under an AFS pre pared according to either U.S. … For example, under U.S.
Internal Revenue ServiceAgency decision · Agency decision
Kirby, 74 U.S. (7 Wall.) 482 (1869), for example, the Court was faced with a Federal statute that prohibited any interference with the Postal Service. … Witkovich, 353 U.S. 194, 199 (1957); United States ex rel. Attorney General v. Delaware & Hudson Co., 213 U.S. 366, 407 (1909).
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933). … No. 91-552, at 88 (1969), as reprinted in 1969-3 C.B. 423, 480).
United States Tax CourtAgency decision · Agency decision
Memo. 1998-423; see also Estate of Mixon v. United States, 464 F.2d 394, 398 n.1 (5th Cir. 1972); A.R. Lantz Co. v. United States, 424 F.2d 1330 (9th Cir. 1970). … Commissioner, 326 U.S. 521, 530 (1946).
United States Tax Court
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