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W. C. McQuaide, Inc.

270 N.L.R.B. 1197 (N.L.R.B. 1984)
W. C. McQuaide, Inc.

6 Cited authorities

  1. Detroit Edison Co. v. Comm'r

    319 U.S. 98 (1943)   Cited 160 times
    Holding that payments from an electric company's customers were not contributions to capital

  2. Fribourg Nav. Co. v. Commissioner

    383 U.S. 272 (1966)   Cited 77 times
    In Fribourg the Supreme Court held that, "as a matter of law, the sale of a depreciable asset for an amount in excess of its adjusted basis at the beginning of the year of sale" does not bar "deduction of depreciation for that year".

  3. United States v. Ludey

    274 U.S. 295 (1927)   Cited 229 times
    In Ludey the taxpayer had taken deductions for depletion of his mining properties; but when the properties were sold in the taxable year in question, the taxpayer did not, in computing the gain from the sale, adjust the basis of the property to reflect the depletion deductions.

  4. Section 2412 - Costs and fees

    28 U.S.C. § 2412   Cited 30,121 times   22 Legal Analyses
    Limiting the eligibility of individuals and entities to claim attorney's fees under EAJA to those who "net worth" is under specified amounts

  5. Section 504 - Costs and fees of parties

    5 U.S.C. § 504   Cited 656 times   5 Legal Analyses
    Authorizing payment of attorney's fees by the Government when a party prevails in a federal agency adjudication

  6. Section 102.147 - Contents of application; net worth exhibit; documentation of fees and expenses

    29 C.F.R. § 102.147

    (a) An application for an award of fees and expenses under the Act must identify the applicant and the adversary adjudication for which an award is sought. The application must state the particulars in which the applicant has prevailed and identify the positions of the General Counsel in that proceeding that the applicant alleges were not substantially justified. Unless the applicant is an individual, the application must also state the number, category, and work location of employees of the applicant