Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.09s
Commission Legal Brief: Gryl v. Shire Pharmaceuticals Group / June 21, 2002
Agency decision · Agency decision
Occidental Petroleum Corp. , 411 U.S. 582 (1973). … Co. , 423 U.S. 232, 252 (1976), that the section should be construed narrowly.
Securities and Exchange CommissionAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593-594 (1943); Deputy v. du Pont, 308 U.S. at 493-494. … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Commissioner, 79 T.C. 415, 423 (1982). -3[*3] (2) whether Mrs. … Helvering, 290 U.S. 111, 115 (1933), and must satisfy the specific requirements for any deduction claimed, INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992).
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Analytics Office Registered Fund Statistics Form N-PORT and Form N-CEN Data, period ending September 2025 This is a report of the Staff of the Division of Investment Management’s Analytics Office of the U.S … 7 4 3 2 2 3 41 565 38,356 Dec 2024 21,835 514 413 380 299 258 218 234 224 197 1,767 26,340 8,487 231 151 124 104 90 90 76 65 66 756 10,239 448 24 12 9 7 3 3 2 2 2 40 553 37,132 Jan 2025 22,372 537 423
Securities and Exchange CommissionDepartment of the Treasury (2023)
Agency 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
Commissioner, 319 U.S. 590, 593-594 (1943); Deputy v. du Pont, 308 U.S. at 493-494. … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtCite as 29 I&N Dec. 38 (BIA 2025)
Agency decision · Agency decision
Cite as 29 I&N Dec. 38 (BIA 2025) Interim Decision #4091 Matter of A-A-R-, Applicant Decided as amended April 24, 2025 1 U.S. … Att’y Gen. of U.S., 633 F.3d 201, 218 (3d Cir. 2011).
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992), including for employee compensation paid greater than that determined by the Commissioner, Miller Mfg. Co. v. Commissioner, 149 F.2d 421, 423 (4th Cir. 1945). … Multifactor Approach The U.S.
United States Tax CourtAgency decision · Agency decision
See Volume 1, General Policies and Procedures, Part E, Adjudications, Chapter 4, Burden and Standards of Proof [ 1 USCIS-PM E.4 ]. [^ 16] See Matter of Kodwo (PDF) , 24 I&N Dec. 479, 482 (BIA 2008) ( … States, and that the U.S.
US Citizenship and Immigration ServicesAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593 (1943); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … The additional documented amounts total $1,096.51 (Ex. 40-R, lines 474-476, 479, 481-482).
United States Tax CourtCite as 25 I&N Dec. 526 (BIA 2011)
Agency decision · Agency decision
Cite as 25 I&N Dec. 526 (BIA 2011) Interim Decision #3717 Matter of N-M-, Respondent Decided June 9, 2011 U.S. … Elias-Zacarias, 502 U.S. 478, 482 (1992). Instead, an alien must demonstrate that the persecutor harmed or may harm him “because of” the alien’s political opinion or other protected trait.
Executive Office for Immigration ReviewAgency decision · Agency decision
INS, 516 F.2d 565, 571 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976). … Stevic, 467 U.S. 407 (1984).
Executive Office for Immigration ReviewCite as 25 I&N Dec. 474 (BIA 2011)
Agency decision · Agency decision
Cite as 25 I&N Dec. 474 (BIA 2011) Interim Decision #3711 Matter of M-A-M-, Respondent Decided May 4, 2011 U.S. … Edwards, 554 U.S. 164, 175 (2008).
Executive Office for Immigration ReviewCite as 24 I&N Dec. 239 (BIA 2007)
Agency decision · Agency decision
Cite as 24 I&N Dec. 239 (BIA 2007) Interim Decision #3574 In re Ernst SOLON, Respondent File A30 045 420 - New York Decided July 25, 2007 U.S. … Cyr, 533 U.S. 289 (2001).
Executive Office for Immigration ReviewAgency decision · Agency decision
Generally, U.S. citizens or resident aliens living and working abroad are taxed on their worldwide income. … 2021-07, 2021-15 I.R.B. 1061 Notices: 2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482
Internal Revenue ServiceAgency decision · Agency decision
Rept. 91-552 (1969), 1969-3 C.B. 423. … Helvering, 290 U.S. 111 (1933).
United States Tax CourtAgency decision · Agency decision
Lorion, 470 U.S. 729, 744 (1985). … Commissioner, 92 T.C. 525 (1989), affd. 933 F.2d 1084 (2d Cir. 1991) (sec. 482).
United States Tax CourtAgency decision · Agency decision
The Court presumes without deciding that the discrepancy is attributable to clerical error on the part of the U.S. Postal Service. 5 The notice of determination states that Mr. … United States, 423 U.S. 161, 170 n.13 (1976) (“The ‘assessment,’ essentially a bookkeeping notation, is made when the Secretary or his delegate establishes an account against the taxpayer on the tax rolls
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Rept. 91-552, at 95-100 (1969), 1969-3 C.B. 423, 484-487.
United States Tax CourtAgency decision · Agency decision
The U.S. Supreme Court has defined “primarily” as used in sec. 1221(1) to mean “principally” or “of first importance.” Malat v. Riddell, 383 U.S. 569, 572 (1966); Biedenharn Realty Co. v. … United States, 526 F.2d 409, 422-423 (5th Cir. 1976). The (continued...) - 9 dealership held the classic cars for sale to customers, then we must find for petitioner.
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.