Documents

Briefs, oral arguments, agency decisions and the Federal Register.

2,085 results

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  • Personal Wealth, 2007

    Agency decision · Agency decision

    For male top wealth 3 According to the U.S. Census Bureau, in 2009 U.S. males were an average of 28.4 years old at the time of first marriage, while U.S. females averaged 26.5 years old. … . adult population (age 18 and older) in 2007, by State, were obtained from the U.S.

    Internal Revenue Service
  • UNITED 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 Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    U.S. Const. amend. XVI. - 21 21 even recklessly so. But negligence, even reckless negligence, is not affirmative misconduct. Schweiker v. Hansen, 450 U.S. 785 (1981); Portmann v. … United States, 381 U.S. 68, 73 (1965); United States v. Stewart, 311 U.S. 60 (1940).

    United States Tax Court
  • Bulletin No. 1998–31

    Agency 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 Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 296 U.S. 200 (1935). … Commissioner, 109 T.C. 423 (1997), this Court used the entity approach for purposes of applying section 1056. Similarly, in Madison Gas & Elec. Co. v.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 338 U.S. 442, 446 (1950). The taxpayer bears the burden of proving the fact and the amount of the loss. Rule 142(a); Ocean Sands Holding Corp. v. Commissioner, T.C. … Memo. 1980-423, affd. without published opinion 701 F.2d 167 (4th Cir. 1983).

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    Catrett, 477 U.S. 317, 324 (1986). In the U.S. … Memo. 1995-173, 1995 WL 225549, at *3, aff’d, 82 F.3d 423 (9th Cir. 1996) (unpublished table decision).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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 Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Tufts, 461 U.S. at 309-310. … Commissioner, 429 U.S. at 578 n.9.

    United States Tax Court
  • October 1, 2015 – September 30, 2016

    Agency decision · Agency decision

    “Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2016. 2 Population estimates are based on the 2015 U.S. … 2016 FY 2012 through FY 2016 Complaints FY 2016 Complaints 605 623,572 33,760 8,971 Area Code Active Registrations as of Sept. 30, 2016 FY 2012 through FY 2016 Complaints FY 2016 Complaints 423

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency 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 Court
  • These 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 Service
  • Cite as 23 I&N Dec. 522 (BIA 2002)

    Agency decision · Agency decision

    Cite as 23 I&N Dec. 522 (BIA 2002) Interim Decision #3483 In re Glendi GOMEZ-GOMEZ, Respondent File A77 482 742 - Harlingen Decided December 4, 2002 U.S. … Reno, 212 F.3d 1338, 1348-54 (11th Cir.), cert. denied, 530 U.S. 1270 (2000).

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Bleeker (petitioners’ counsel) prepared the Weeldreyers’ joint Forms 1040, U.S. Individual Income Tax Return, and Dreyer Farms’ Forms 1120, U.S. … Heininger, 320 U.S. 467, 471 (1943).

    United States Tax Court
  • Federal Trade Commission (2014)

    Agency decision · Agency decision

    “Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2014. 2 Population estimates are based on the 2013 U.S. … Registrations as of Sept. 30, 2014 FY 2010 through FY 2014 Complaints 605 601,415 25,529 Area Code Active Registrations as of Sept. 30, 2014 FY 2010 through FY 2014 Complaints FY 2014 Complaints 423

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 503 U.S. 79, 84 (1992).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    (Read-Rite) and Conner U.S. was executed on August 30, 1991. … Arrowsmith, 193 F.2d 734 (2d Cir. 1952), affd. 344 U.S. 6 (1952).

    United States Tax Court
  • DENIED: March 31, 2015

    Agency decision · Agency decision

    Catrett, 477 U.S. 317 (1986); Anderson v. Liberty Lobby, Inc., 477 U.S. 242 (1986). … United States, 423 F.2d 324, 335 (Ct. Cl. 1970) (citing Rumley, 285 F.2d at 776).

    Civilian Board of Contract Appeals
  • FO R FIS CA L Y E A R 2 01 0

    Agency decision · Agency decision

    “Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2010. 2 Population estimates are based on the 2009 U.S. … 2010 FY 2006 through FY 2010 Complaints FY 2010 Complaints 605 557,915 13,791 3,732 Area Code Active Registrations as of Sept. 30, 2010 FY 2006 through FY 2010 Complaints FY 2010 Complaints 423

    Federal Trade Commission

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