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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Commissioner, 314 F.2d 478, 482 (3d Cir. 1963), affg. in part and revg. in part T.C. - 17 Memo. 1961-192; Shaw v. Commissioner, 27 T.C. 561, 569-570 (1956), affd. 252 F.2d 681 (6th Cir. 1958). … United States, 317 U.S. 492, 497 (1943); Niedringhaus v. Commissioner; supra at 211; Walters v. Commissioner, T.C. Memo. 1995-543.
United States Tax CourtAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtAgency decision · Agency decision
under section 482. (5) Determination of gross income. … U.S. Mines, a U.S. corporation, operates a copper mine and mill in country X. U.S.
Internal Revenue ServiceAgency decision · Agency decision
Tschetter’s Forms 1040, U.S. Individual Income Tax Return, and Wolf Creek Farm’s Forms 1120, U.S. Corporation Income Tax Return, for the years at issue. 1. … Heininger, 320 U.S. 467, 471 (1943).
United States Tax CourtAgency decision · Agency decision
Moore, “Recent Changes in U.S. … . population in 2004, by State, were obtained from the U.S.
Internal Revenue ServiceAgency 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 CourtAgency decision · Agency decision
Marshall, 482 F. … Marshall, 482 F.
Department of LaborAgency 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 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
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 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 August 1998. See Rev. Rul. 98–36, page 6. … See 1 Senate Comm. on Finance, 98th Cong., 2d Sess., Deficit Reduction Act of 1984: Explanation of Provisions Approved by the Committee on March 21, 1984, at 482 (S. Prt. 169).
Internal Revenue ServiceAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtAgency decision · Agency decision
Anderson United States, 417 U.S. 211, 220 (1974); Snyder v. … Thus it.was argued that section 482 The Commissioner argued that Spanish "law" did not prohibit the royalty payments at issue.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Commissioner, 352 U.S. 82 - 14 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 486 (1992), affd. without published opinion 33 F.2d 62 (10th Cir. 1994).
United States Tax CourtAgency decision · Agency decision
Commissioner, 439 U.S. 522, 532 (1979) (quoting Lucas v. American Code Co., 280 U.S. 445, 449 (1930)). … Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); sec. 1.446-1(c)(2)(i), Income Tax Regs.
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. … 2021-11, 2021-23 I.R.B. 1196 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 ServiceUNITED STATES DEPARTMENT OF JUSTICE
Agency decision · Agency decision
Ramirez, 594 U.S. 413, 423 (2021) (citing Lujan v. Defenders of Wildlife, 504 U.S. 555, 560-61 (1992) concerning the elements of Article III standing). … Saremi, 534 U.S. 506, 508 (2002)).
Executive Office for Immigration ReviewAgency decision · Agency decision
“Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2012. 2 Population estimates are based on the 2011 U.S. … . 30, 2012 FY 2008 through FY 2012 Complaints FY 2012 Complaints 605 599,111 19,868 Area Code Active Registrations as of Sept. 30, 2012 FY 2008 through FY 2012 Complaints FY 2012 Complaints 423
Federal Trade CommissionAgency decision · Agency decision
“Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2011. 2 Population estimates are based on the U.S. … 2011 FY 2007 through FY 2011 Complaints FY 2011 Complaints 605 579,114 16,190 3,963 Area Code Active Registrations as of Sept. 30, 2011 FY 2007 through FY 2011 Complaints FY 2011 Complaints 423
Federal Trade CommissionAgency decision · Agency decision
Commissioner, 75 T.C. 410, 417, 423 (1980), affd. 689 F.2d 1 (1st Cir. 1982). … United States, 364 U.S. 92, 107 (1960); Hertz Corp. v. United States, 364 U.S. 122, 124 (1960); see also sec. 1.167(a)-1(b), Income Tax Regs.
United States Tax Court
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