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U.S. Tax Court Opinions

The United States Tax Court is a federal court of record established under Article I of the U.S. Constitution that hears disputes between taxpayers and the IRS. Opinions on this page are ingested verbatim from DAWSON, the Tax Court’s public case-management and opinion-search system, via its public API.

T.C. Opinion (1,646)Memorandum Opinion (11,184)Summary Opinion (2,900)Bench Opinion (1,860)

17,590 opinions indexed · showing most recent 100.

Docket No. 272-18 · 10/22/2026 · Memorandum Opinion · Urda
Lontrac Enterprises, LLC, Lontrac Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 37691-21 · 10/19/2026 · Order of Service of Transcript (Bench Opinion)
Robin D. Newton, Petitioner
Docket No. 3411-21 · 10/19/2026 · Memorandum Opinion · Urda
Del Monte LLC, Dev X Investment 2015, LLC, Tax Matters Partner, Petitioner
Docket No. 24239-22 · 10/19/2026 · Memorandum Opinion · Lauber
Meadow Lake Investments, LLC, Terry J. Heath, Tax Matters Partner, Petitioner
Docket No. 8286-23 · 10/13/2026 · Order of Service of Transcript (Bench Opinion)
MD M. Rahman & Syeda Momotaz, Petitioners
Docket No. 17890-19 · 10/7/2026 · Memorandum Opinion · Gustafson
Andrew B. West, Petitioner
Docket No. 5851-23 · 10/1/2026 · Memorandum Opinion · Guider
William M. Scott, Petitioner
Docket No. 22431-19 · 9/30/2026 · Memorandum Opinion · Fung
Allen Shay, Petitioner
Docket No. 9804-23 · 9/30/2026 · Memorandum Opinion · Kerrigan
Jesse Mitchell III & Darrilyn W. Mitchell, Petitioners
Docket No. 24390-21 · 9/30/2026 · T.C. Opinion · Ashford
Barry Holmes Fine & Monica Dias, Petitioners
Docket No. 4398-24 · 9/29/2026 · Memorandum Opinion · Jones
Summer H. El Deeb, Petitioner
Docket No. 21959-16 · 9/29/2026 · T.C. Opinion · Pugh
Facebook, Inc. & Subsidiaries, Petitioner
Docket No. 17205-19 · 9/29/2026 · Memorandum Opinion · Nega
Robert C. Maxson & Sherry A. Maxson, Petitioners
Docket No. 13332-23 · 9/29/2026 · Memorandum Opinion · Pugh
Emese Hasznos, Petitioner
Docket No. 11555-22 · 9/28/2026 · Memorandum Opinion · Vasquez
Estate of Jacqueline R. Farwell, Deceased, Bruce Farwell, Personal Representative, Petitioner(s)
Docket No. 9959-22 · 9/28/2026 · Memorandum Opinion · Carluzzo
Thomas Amodio, Petitioner
Docket No. 17172-24 · 9/28/2026 · Memorandum Opinion · Guider
Joanne Daidone, Petitioner and Stephen B. Daidone, Intervenor
Docket No. 7062-25 · 9/28/2026 · Memorandum Opinion · Nega
Andre Jackson, Petitioner
Docket No. 562-25 · 9/25/2026 · Order of Service of Transcript (Bench Opinion)
Promowest Productions, Inc., Petitioner
Docket No. 9391-25 · 9/25/2026 · Order of Service of Transcript (Bench Opinion)
Terry D. Predmore & Theresa A. Predmore, Petitioners
Docket No. 2467-25 · 9/25/2026 · Order of Service of Transcript (Bench Opinion)
Andrew Gross & Angela Gross, Petitioners
Docket No. 6560-25 · 9/25/2026 · Order of Service of Transcript (Bench Opinion)
Brendan Bettis, Petitioner
Docket No. 23432-22 · 9/24/2026 · Memorandum Opinion · Jones
Valarie Lindsey, Petitioner
Docket No. 16983-24 · 9/24/2026 · Memorandum Opinion · Lauber
Aloke Pal, Petitioner
Docket No. 18629-22 · 9/24/2026 · Memorandum Opinion · Weiler
Sitaraman Jagannath, Petitioner
Docket No. 1986-24 · 9/24/2026 · Summary Opinion · Guider
Bradley L. Swain & Linda S. Swain, Petitioners
Docket No. 9422-22 · 9/23/2026 · Memorandum Opinion · Marshall
Brenton E. Williams & Octavia P. Williams a.k.a Octavia Pearl, Petitioners
Docket No. 12214-20 · 9/22/2026 · Memorandum Opinion · Paris
Toscano Holdings, LLC, Toscano Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 10272-25 · 9/21/2026 · T.C. Opinion · Buch
Kings Road Property, LLC, Kings Road Manager, LLC, Partnership Representative, Petitioner(s)
Docket No. 6417-20 · 9/17/2026 · Memorandum Opinion · Urda
Whistleblower 6417-20W, Petitioner
Docket No. 6978-23 · 9/17/2026 · Memorandum Opinion · Way
Dawn Chapelle Cottman, Petitioner
Docket No. 9974-22 · 9/16/2026 · Memorandum Opinion · Arbeit
Philip G. Groves, Petitioner
Docket No. 15097-24 · 9/16/2026 · Memorandum Opinion · Arbeit
Christopher Aubuchon, Petitioner
Docket No. 2249-25 · 9/15/2026 · Memorandum Opinion · Toro
Justin Joseph Moore, Petitioner
Docket No. 5728-23 · 9/14/2026 · Memorandum Opinion · Toro
Sysco Corporation, Petitioner
Docket No. 3990-25 · 9/10/2026 · Memorandum Opinion · Landy
David T. Tunkl, Petitioner
Docket No. 7208-17 · 9/9/2026 · Memorandum Opinion · Copeland
Jeremy Berenblatt, Petitioner
Docket No. 9439-25 · 9/9/2026 · T.C. Opinion · Weiler
Katanga Properties, LLC, R. Brent Evans, Partnership Representative, Petitioner(s)
Docket No. 13093-25 · 9/3/2026 · Memorandum Opinion · Guider
Ivan Merida Ortiz, Petitioner
Docket No. 16089-25 · 9/3/2026 · Memorandum Opinion · Weiler
Dania Wales, Petitioner
Docket No. 12423-24 · 9/2/2026 · T.C. Opinion · Toro
Airbnb, Inc. & Subsidiaries, Petitioner
Docket No. 17017-23 · 9/2/2026 · Memorandum Opinion · Greaves
John W. Sprouse, Petitioner
Docket No. 4313-20 · 9/2/2026 · Memorandum Opinion · Holmes
Hank Risan, Petitioner
Docket No. 6381-24 · 9/2/2026 · Memorandum Opinion · Vasquez
Myrna Marin, Petitioner
Docket No. 7208-17 · 8/31/2026 · Memorandum Opinion · Copeland
Jeremy Berenblatt, Petitioner
Docket No. 11844-24 · 8/27/2026 · Summary Opinion · Siegel
Peter J. Janangelo, Jr. & Mary Ann Janangelo, Petitioners
Docket No. 7208-17 · 8/27/2026 · Memorandum Opinion · Copeland
Jeremy Berenblatt, Petitioner
Docket No. 15018-16 · 8/27/2026 · Memorandum Opinion · Vasquez
Frank L. Chapin, Deceased & Sydney L. Gutierrez-Chapin, Petitioners
Docket No. 12507-23 · 8/20/2026 · Memorandum Opinion · Landy
Brian J. Laborde, Petitioner
Docket No. 8201-24 · 8/19/2026 · Memorandum Opinion · Landy
James H. Ballengee & A.C. Heyde, Petitioners
Docket No. 16141-23 · 8/19/2026 · Memorandum Opinion · Ashford
Percy Squire Co LLC, Petitioner
Docket No. 9737-24 · 8/19/2026 · Memorandum Opinion · Ashford
Percy Squire, Petitioner
Docket No. 8834-23 · 8/18/2026 · Memorandum Opinion · Copeland
Suleiman Sami, Petitioner
Docket No. 16687-24 · 8/18/2026 · Memorandum Opinion · Lauber
Andrew Tabaka, Chris Tabaka, Next Friend, Petitioner
Docket No. 20442-19 · 8/17/2026 · Memorandum Opinion · Greaves
Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner, Petitioner
Docket No. 940-24 · 8/13/2026 · Memorandum Opinion · Kerrigan
Jeffery Dieffenbach, Petitioner
Docket No. 27113-14 · 8/12/2026 · Memorandum Opinion · Ashford
Aladar Deutsch & Sylvia G. Deutsch, Petitioners
Docket No. 14877-24 · 8/11/2026 · Memorandum Opinion · Pugh
Gerald A. Beacom & Jean A. Beacom, Petitioners
Docket No. 5576-24 · 8/10/2026 · Summary Opinion · Carluzzo
Ehimwenma E. Aimiuwu & Kehinde F. Aimiuwu, Petitioners
Docket No. 10099-20 · 8/6/2026 · T.C. Opinion · Weiler
SIH Partners LLLP, Explorer Partner Corp., Tax Matters Partner, Petitioner
Docket No. 19040-23 · 8/5/2026 · T.C. Opinion · Marvel
Big Apple Tompkins Realty LLC, Mojahed H. Bhutta, Partnership Representative, Petitioner(s)
Docket No. 13757-20 · 8/5/2026 · Memorandum Opinion · Toro
Scott L. Reed & Stacy N. Reed, Petitioners
Docket No. 1727-24 · 7/28/2026 · Memorandum Opinion · Pugh
Walter D. Prezioso & Kimberly J. Prezioso, Petitioners
Docket No. 11390-25 · 7/27/2026 · Memorandum Opinion · Arbeit
Charmaine A. Gray, Petitioner
Docket No. 3881-24 · 7/27/2026 · T.C. Opinion · Jenkins
HBM Holdings Company, Petitioner
Docket No. 10585-24 · 7/27/2026 · Memorandum Opinion · Panuthos
Lawrence Hubbard, Petitioner
Docket No. 19735-23 · 7/27/2026 · T.C. Opinion · Jenkins
HBM Holdings Company, Petitioner
Docket No. 11171-24 · 7/22/2026 · Summary Opinion · Leyden
Trisha D. Anderson, Petitioner
Docket No. 18012-24 · 7/21/2026 · Memorandum Opinion · Lauber
David J. Matto & Krista M Matto, Petitioners
Docket No. 2459-22 · 7/20/2026 · Memorandum Opinion · Halpern
Linda M. Lewis, Donor, Petitioner
Docket No. 10402-23 · 7/20/2026 · Memorandum Opinion · Fung
Don M. Tellock, Petitioner
Docket No. 11932-20 · 7/20/2026 · Memorandum Opinion · Halpern
Micro Cap KY Insurance Company, Inc., Petitioner
Docket No. 7733-25 · 7/17/2026 · Order of Service of Transcript (Bench Opinion)
David E. Bushlow, Petitioner
Docket No. 637-23 · 7/15/2026 · T.C. Opinion · Kerrigan
Piton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s)
Docket No. 11432-25 · 7/15/2026 · T.C. Opinion · Kerrigan
Siemens Medical Solutions USA, Inc. and Consolidated Subsidiaries, Petitioner
Docket No. 16903-22 · 7/14/2026 · T.C. Opinion · Guider
James Wendelin Eiler and Kathryn Ann Eiler, Deceased, Petitioners
Docket No. 19128-24 · 7/8/2026 · T.C. Opinion · Arbeit
Hough Beck & Baird, Inc., Petitioner
Docket No. 21820-22 · 7/8/2026 · Order of Service of Transcript (Bench Opinion)
Craig Walcott, Petitioner
Docket No. 33035-21 · 7/7/2026 · Memorandum Opinion · Copeland
Anthony A. Klein & Barbara N. Klein, Petitioners
Docket No. 27904-15 · 7/2/2026 · T.C. Opinion · Nega
John R. Dee, Petitioner
Docket No. 7902-24 · 6/29/2026 · Summary Opinion · Fried
Gregory A. Rodrigues, Petitioner
Docket No. 7838-25 · 6/29/2026 · Memorandum Opinion · Lauber
Joseph White, Petitioner
Docket No. 3850-24 · 6/29/2026 · Summary Opinion · Panuthos
Edmund Ha, Petitioner
Docket No. 10832-23 · 6/24/2026 · Memorandum Opinion · Jenkins
Frederick Whigham, Petitioner
Docket No. 24077-22 · 6/23/2026 · Memorandum Opinion · Weiler
Waimana Enterprises, Inc., Petitioner
Docket No. 398-21 · 6/23/2026 · Memorandum Opinion · Jones
Charlton C. Tooke, III, Petitioner
Docket No. 19155-24 · 6/22/2026 · Order of Service of Transcript (Bench Opinion)
Amal H. Sleiman, Petitioner and Chad Y. Sleiman, Intervenor
Docket No. 7214-20 · 6/17/2026 · Memorandum Opinion · Goeke
Colette Branch, Petitioner
Docket No. 7365-24 · 6/17/2026 · Memorandum Opinion · Jenkins
Jon B. Novak, Petitioner
Docket No. 13382-17 · 6/16/2026 · Memorandum Opinion · Weiler
Adrian D. Smith & Nancy W. Smith, Petitioners
Docket No. 13104-24 · 6/10/2026 · Memorandum Opinion · Weiler
William P. Wells & Ruth E. Wells, Petitioners
Docket No. 17120-23 · 6/10/2026 · Memorandum Opinion · Jenkins
Mohammad Fawad Aryanpure & Malika Aryanpure, Petitioners
Docket No. 4276-23 · 6/9/2026 · Memorandum Opinion · Copeland
Keith Schumacher & Rhonda Schumacher, Petitioners
Docket No. 7382-24 · 6/4/2026 · Memorandum Opinion · Pugh
Alvie N. Paschall & Patricia C. Paschall, Petitioners
Docket No. 12275-24 · 6/3/2026 · Order of Service of Transcript (Bench Opinion)
Henry O. Igboke & Clara Igboke, Petitioners
Docket No. 33677-21 · 6/2/2026 · Memorandum Opinion · Greaves
Edgar F. Yost, III & Deborah A. Yost, Petitioners
Docket No. 4757-23 · 5/28/2026 · Memorandum Opinion · Arbeit
Adam Shryock, Petitioner
Docket No. 7034-24 · 5/27/2026 · Memorandum Opinion · Siegel
Sang Hun Lee, Petitioner
Docket No. 12133-23 · 5/27/2026 · Memorandum Opinion · Marshall
Fuhai Li & Hong Hu, Petitioners
Docket No. 18451-23 · 5/19/2026 · Memorandum Opinion · Kerrigan
Bryan Edward Menge, Petitioner

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.

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