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85 T.C. No. 36 U.S. Tax Court October 24, 1985 Nos. 15643-82, 5988-83
Farmers Cooperative Company (Successor-in-Name to Farmers Co-Op Oil Company), Petitioner v. Commissioner of Internal Revenue, Respondent; Farmers Cooperative Society, Petitioner v. Commissioner of Internal Revenue, Respondent Farmers Cooperative Co. v. Commissioner
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8 Cl. Ct. 693 Court of Claims September 16, 1985 No. 9-85C
MEMORANDUM OPINION LYDON, Judge: This litigation involves claims by the State of Washington and three public educational institutions (community colleges) established by the legislature of the State of Washington, who contracted with the Veterans Administration
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19 I. & N. Dec. 252 Board of Immigration Appeals July 1, 1985 No. ID 2991Not cited
Interim Decision #2991 MATTER OF VIADO In Public Charge Bond Breach Proceedings A-36087986 Decided by Commissioner July SO, 1985 (1) Receipt of Supplemental Security Income ("881") constitutes receipt of public as- sistance and is sufficient cause to
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19 I. & N. Dec. 341 Board of Immigration Appeals July 1, 1985 No. ID 3004
Interim Decision #3004 MATTER OF TUAKOI In Deportation Proceedings A-19857975 Decided by Board October a, 1985 (1) An alien who did not come to the United States to receive graduate medical training, but who was admitted to the United States as an exchange
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19 I. & N. Dec. 299 Board of Immigration Appeals July 1, 1985 No. ID 2999
Interim Decision #2999 MATTER OF SANO In Visa Petition Proceedings A-23114185 Decided by Board October 29, 1985 (1) An appeal from the denial or revocation of a visa petition may be filed only by the petitioner. (2) Since the appellate jurisdiction of
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19 I. & N. Dec. 208 Board of Immigration Appeals July 1, 1985 No. ID 2985
Interim Decision #2985 MATTER OF RODRIGUEZ-COTO In Exclusion Proceedings A-23221132 Decided by Board February 21, 1985 (1) The phrases "particularly serious crime" and "serious non-political crime" in sec- tions 243(hX2)(B) and (C) of the Immigration
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19 I. & N. Dec. 161 Board of Immigration Appeals July 1, 1984 No. ID 2977Not cited
Interim Decision #2977 MATTER OF SHUEN In Bond Proceedings A-24427331 Decided by Board May 25, 1984 Decided by Board September 7 1984 (1) A preliminary injunction against enforcement of the amended regulation that re- vises the procedure for imposing
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20 I. & N. Dec. 60 Board of Immigration Appeals July 1, 1989 No. ID 3111
Interim Decision #3111 MATTER OF WALSH and POLLARD In Exclusion Proceedings A-26491503 A-26491504 Decided by Board February 26, 1988 (1) A foreign corporation must have invested or be actively in the process of investing a substantial amount of capital
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81 T.C. No. 45 U.S. Tax Court October 17, 1983 Nos. 8736-80, 8737-80
Estate of Charles Fred Theis, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives, Petitioners v. Commissioner of Internal Revenue, Respondent; Estate of Mary L. Theis, Deceased, Laura Watson and Guy W. Theis, Co-Executors, Petitioners v. Commissioner
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19 I. & N. Dec. 153 Board of Immigration Appeals July 1, 1984 No. ID 2975
Interim Decision #2975 MATTER OF KHATOON In Visa Petition Proceedings A-22676233 Decided by Board July 81, 1984 (1) In order for an adoption to be valid for immigration purposes, it Srst must be shown that the adoption conformed with and is recognized
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18 I. & N. Dec. 369 Board of Immigration Appeals July 1, 1983 No. ID 2935
Interim Decision #2935 MATTER OF CLARKE In Visa Petition Proceedings A-24313889 A-24313889' A-24553333 Decided by Board February 15, 1983 (1) In order to obtain a preference status for the beneficiaries as his sons and 'daughter under section 203(aX1)
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19 I. & N. Dec. 664 Board of Immigration Appeals July 1, 1988 No. ID 3066
Interim Decision *M66 MAl 1ER OF JUAREZ In Deportation Proceedings A-27582484 Decided by Board April 29, .1988 Except possibly under unusual circumstances not present here, a single conviction for a misdemeanor offense is not a "particularly serious crime
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19 I. & N. Dec. 613 Board of Immigration Appeals July 1, 1988 No. ID 3055
Interim Decision #8055 MATTER OF HERNANDEZ-PONCE In Deportation Proceedings A-38834427 Decided by Board March 9, 1988 (1) The Anti-Drug Abuse Act of 1986, Pub. L No. 99-570, 100 Stat. 3207 , amended sections 241(aX11) and 212(aX23) of the Immigration
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19 I. & N. Dec. 830 Board of Immigration Appeals July 1, 1988 No. ID 3091
Interim Decision #3091 MATTER. OF GARCIA-REYES In Deportation Proceedings A-26335133 Decided by Board November 30, 1988 (1) An immigration judge should not grant, sua sponte, a 6-month continuance to enable a respondent to show rehabilitation where it
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92 T.C. No. 45 U.S. Tax Court April 11, 1989 No. 35566-86
S. Dwight Woods and Marilyn Woods, Petitioners v. Commissioner of Internal Revenue, Respondent Woods v. Commissioner Docket No. 35566-86 United States Tax Court 92 T.C. 776 ; 1989 U.S. Tax Ct. LEXIS 50 ; 92 T.C. No. 45 ; April 11, 1989 . April 11, 1989
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80 T.C. No. 63 U.S. Tax Court June 28, 1983 No. 10301-78
Estate of Arthur C. Shafer, Deceased, Chase Shafer, Coexecutor and Resor Shafer, Coexecutor, Petitioner v. Commissioner of Internal Revenue, Respondent Estate of Shafer v. Commissioner Docket No. 10301-78 United States Tax Court 80 T.C. 1145 ; 1983 U.S.
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1988 T.C. Memo. 323 U.S. Tax Court July 27, 1988 No. 16326-86.Not cited Unpublished
THADDEUS McKINON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent McKinon v. Commissioner Docket No. 16326-86. United States Tax Court T.C. Memo 1988-323 ; 1988 Tax Ct. Memo LEXIS 351 ; 55 T.C.M. (CCH) 1345 ; T.C.M. (RIA) 88323 ; July 27, 1988
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1985 T.C. Memo. 412 U.S. Tax Court August 12, 1985 No. 16627-82.Not cited Unpublished
MARYSVILLE DEVELOPMENT COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Marysville Dev. Co. v. Commissioner Docket No. 16627-82. United States Tax Court T.C. Memo 1985-412 ; 1985 Tax Ct. Memo LEXIS 224 ; 50 T.C.M. (CCH) 725 ; T.C.M. (RIA
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1982 T.C. Memo. 534 U.S. Tax Court September 16, 1982 No. 16201-80.Not cited Unpublished
LARRY M. ISBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Isbell v. Commissioner Docket No. 16201-80. United States Tax Court T.C. Memo 1982-534 ; 1982 Tax Ct. Memo LEXIS 214 ; 44 T.C.M. (CCH) 1143 ; T.C.M. (RIA) 82534 ; September 16,
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1981 T.C. Memo. 482 U.S. Tax Court September 2, 1981 No. 1228-79.Not cited Unpublished
JAMES J. KLOBUCHAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Klobuchar v. Commissioner Docket No. 1228-79. United States Tax Court T.C. Memo 1981-482 ; 1981 Tax Ct. Memo LEXIS 260 ; 42 T.C.M. (CCH) 973 ; T.C.M. (RIA) 81482 ; September
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