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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 (1,643)Memorandum Opinion (11,159)Summary Opinion (2,899)Bench Opinion (1,854)

441 opinions indexed · filter: Albert G. Lauber · showing most recent 100.

Docket No. 31183-15 · 11/18/2020 · T.C. Opinion · Albert G. Lauber
The Coca-Cola Company and Subsidiaries, Petitioner
Docket No. 15525-18 · 11/16/2020 · Memorandum Opinion · Albert G. Lauber
Lisa A. Bruno, Petitioner
Docket No. 19540-17 · 10/22/2020 · Memorandum Opinion · Albert G. Lauber
John M. Coleman, Petitioner
Docket No. 15309-15 · 10/13/2020 · T.C. Opinion · Albert G. Lauber
Jesus R. Oropeza, Petitioner
Docket No. 10204-19 · 10/8/2020 · Memorandum Opinion · Albert G. Lauber
Francis I. Spagnoletti, Petitioner
Docket No. 7471-19 · 9/30/2020 · Memorandum Opinion · Albert G. Lauber
George Jerome Stevenson, Petitioner
Docket No. 14914-19 · 9/17/2020 · Memorandum Opinion · Albert G. Lauber
Cindy Damiani, Petitioner
Docket No. 11239-19 · 9/17/2020 · Memorandum Opinion · Albert G. Lauber
Felix Ewald Friedel, Petitioner
Docket No. 3634-18 · 9/8/2020 · T.C. Opinion · Albert G. Lauber
Donna M. Sutherland, Petitioner
Docket No. 10266-19 · 8/25/2020 · Memorandum Opinion · Albert G. Lauber
Kenneth Gustaf Swanberg, Petitioner
Docket No. 8649-17 · 8/17/2020 · Memorandum Opinion · Albert G. Lauber
Nirav B. Babu, Petitioner
Docket No. 20266-18 · 8/17/2020 · Memorandum Opinion · Albert G. Lauber
Nirav Babu, Petitioner
Docket No. 27344-16 · 8/5/2020 · Memorandum Opinion · Albert G. Lauber
Steven R. Matzkin & Sarah Schroeder, Petitioners
Docket No. 19493-17 · 7/22/2020 · Memorandum Opinion · Albert G. Lauber
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 9623-16 · 7/21/2020 · Memorandum Opinion · Albert G. Lauber
Jesus R. Oropeza & Fabiola Anaya Oropeza, Petitioners
Docket No. 2154-18 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Riverside Place, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 1560-18 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Englewood Place, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 7859-19 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Norris A. Dodson & Helen M. Dodson, Petitioners
Docket No. 1996-18 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Maple Landing, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 2426-18 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Village at Effingham, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 4491-19 · 7/8/2020 · Memorandum Opinion · Albert G. Lauber
Tamecca Seril a.k.a. Tamecca Tillard, Petitioners
Docket No. 6188-19 · 6/25/2020 · T.C. Opinion · Albert G. Lauber
Vivian Ruesch, Petitioner
Docket No. 12519-16 · 6/23/2020 · Memorandum Opinion · Albert G. Lauber
Plateau Holdings, LLC, Waterfall Development Manager, LLC, Tax Matters Partner, Petitioner
Docket No. 13836-19 · 6/11/2020 · Memorandum Opinion · Albert G. Lauber
Alexander Strashny & Laura Strashny, Petitioners
Docket No. 7441-19 · 6/1/2020 · Memorandum Opinion · Albert G. Lauber
Ronald C. Nimmo, Petitioner
Docket No. 22400-13 · 5/28/2020 · Memorandum Opinion · Albert G. Lauber
David A. Novoselsky & Charmain J. Novoselsky, Petitioners
Docket No. 3435-19 · 5/26/2020 · Memorandum Opinion · Albert G. Lauber
Laurence Gluck & Sandra Prusock, Petitioners
Docket No. 5760-19 · 5/26/2020 · T.C. Opinion · Albert G. Lauber
Amanda Iris Gluck Irrevocable Trust, Petitioner
Docket No. 3411-19 · 5/18/2020 · Memorandum Opinion · Albert G. Lauber
Lord S. Pope, Petitioner
Docket No. 8296-19 · 5/18/2020 · Memorandum Opinion · Albert G. Lauber
Jocelyn B. Nesbitt & Kevin Nesbitt, Petitioners
Docket No. 10588-16 · 5/13/2020 · Memorandum Opinion · Albert G. Lauber
Woodland Property Holdings, LLC, Woodland Land Manager, LLC, Tax Matters Partner, Petitioner
Docket No. 5444-13 · 5/12/2020 · T.C. Opinion · Albert G. Lauber
Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner, Petitioner
Docket No. 13987-17 · 5/5/2020 · T.C. Opinion · Albert G. Lauber
Whirlpool International Holdings, S.a.r.l., f.k.a. Maytag Corporation & Consolidated Subsidiaries, Petitioner
Docket No. 13986-17 · 5/5/2020 · T.C. Opinion · Albert G. Lauber
Whirlpool Financial Corporation & Consolidated Subsidiaries, Petitioner
Docket No. 6871-19 · 4/20/2020 · Memorandum Opinion · Albert G. Lauber
Paulette Etoty, Petitioner
Docket No. 21684-18 · 4/13/2020 · Memorandum Opinion · Albert G. Lauber
Kenneth M. Kansky, Petitioner
Docket No. 11642-18 · 4/13/2020 · Memorandum Opinion · Albert G. Lauber
Gary Pinkston & Janice Pinkston, Petitioners
Docket No. 2458-19 · 3/18/2020 · Memorandum Opinion · Albert G. Lauber
Sean McNamee, Petitioner
Docket No. 23283-18 · 3/17/2020 · Memorandum Opinion · Albert G. Lauber
Valerie R. Bishop, Petitioner
Docket No. 17041-18 · 3/5/2020 · Memorandum Opinion · Albert G. Lauber
Do S. Wong, Petitioner
Docket No. 26557-17 · 2/13/2020 · Memorandum Opinion · Albert G. Lauber
Oakhill Woods, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 1117-18 · 1/23/2020 · Memorandum Opinion · Albert G. Lauber
Northside Carting, Inc., Petitioner
Docket No. 17049-18 · 1/21/2020 · T.C. Opinion · Albert G. Lauber
David J. Chadwick, Petitioner
Docket No. 15303-16 · 1/16/2020 · Memorandum Opinion · Albert G. Lauber
Ugorji Timothy Wilson Onyeani, Petitioner
Docket No. 17039-18 · 1/15/2020 · Memorandum Opinion · Albert G. Lauber
Moises A. Aviles, Petitioner
Docket No. 4816-15 · 1/8/2020 · T.C. Opinion · Albert G. Lauber
Adams Challenge (UK) Limited, Petitioner
Docket No. 19493-17 · 1/6/2020 · T.C. Opinion · Albert G. Lauber
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 20552-17 · 12/12/2019 · Memorandum Opinion · Albert G. Lauber
Randy McRae & Shelby McRae, Petitioners
Docket No. 8999-17 · 12/9/2019 · Memorandum Opinion · Albert G. Lauber
Martin Washington Brown, Petitioner
Docket No. 17435-17 · 12/9/2019 · Memorandum Opinion · Albert G. Lauber
Mark C. Klopfenstein, Petitioner
Docket No. 30309-12 · 12/3/2019 · T.C. Opinion · Albert G. Lauber
Moneygram International, Inc. And Subsidiaries, Petitioner
Docket No. 12231-12 · 12/3/2019 · T.C. Opinion · Albert G. Lauber
MoneyGram International, Inc. and Subsidiaries, Petitioner
Docket No. 4619-18 · 11/19/2019 · Memorandum Opinion · Albert G. Lauber
Ronald Sylvester Sullivan, Petitioner
Docket No. 27778-16 · 10/28/2019 · T.C. Opinion · Albert G. Lauber
Coal Property Holdings, LLC, Coal Land Manager, LLC, Tax Matters Partner, Petitioners
Docket No. 3597-17 · 9/24/2019 · Memorandum Opinion · Albert G. Lauber
Alfred Q. Campbell, III, Petitioner
Docket No. 26253-14 · 9/12/2019 · Memorandum Opinion · Albert G. Lauber
Merrick Rayle, Petitioner
Docket No. 18626-17 · 9/11/2019 · Memorandum Opinion · Albert G. Lauber
Charles E. Bercy, Deceased, Elaine Bercy, Successor in Interest, and Elaine Bercy, Petitioners
Docket No. 4973-18 · 9/3/2019 · Memorandum Opinion · Albert G. Lauber
Derrick Barron Tartt, Petitioner
Docket No. 13738-18 · 8/28/2019 · Memorandum Opinion · Albert G. Lauber
Suresh Hatte, Petitioner
Docket No. 1262-18 · 8/28/2019 · T.C. Opinion · Albert G. Lauber
William C. Lipnick & Dale A. Lipnick, Petitioners
Docket No. 7316-17 · 8/22/2019 · Memorandum Opinion · Albert G. Lauber
Taryn L. Dodd, Petitioner
Docket No. 20372-17 · 8/20/2019 · Memorandum Opinion · Albert G. Lauber
Ronnie Hairston & Gloria Cruz Hairston, Petitioners
Docket No. 19969-17 · 8/19/2019 · Memorandum Opinion · Albert G. Lauber
King Solarman, Inc., Petitioner
Docket No. 3788-18 · 7/22/2019 · Memorandum Opinion · Albert G. Lauber
Danny R. Love, Petitioner
Docket No. 5194-16 · 7/11/2019 · Memorandum Opinion · Albert G. Lauber
Irvin Hannis Catlett, Jr., Petitioner
Docket No. 18830-17 · 7/9/2019 · Memorandum Opinion · Albert G. Lauber
Shahram Kohan & Yonina Kohan, Petitioners
Docket No. 28731-15 · 7/8/2019 · Memorandum Opinion · Albert G. Lauber
Stanley H. Epstein, Petitioner
Docket No. 2965-18 · 7/8/2019 · Memorandum Opinion · Albert G. Lauber
Stanley H. Epstein, Petitioner
Docket No. 12489-18 · 6/11/2019 · Memorandum Opinion · Albert G. Lauber
Gregory L. Murphy & Monica J. Murphy, Petitioners
Docket No. 24951-17 · 6/10/2019 · Memorandum Opinion · Albert G. Lauber
Masoud Fakurnejad, Petitioner
Docket No. 15969-17 · 6/10/2019 · Memorandum Opinion · Albert G. Lauber
Indus Group, Inc., Petitioner
Docket No. 24650-16 · 6/3/2019 · Memorandum Opinion · Albert G. Lauber
Mitchel Skolnick & Brianna Skolnick, Petitioners
Docket No. 24980-16 · 6/3/2019 · Memorandum Opinion · Albert G. Lauber
Eric Freeman, Petitioner
Docket No. 4570-17 · 6/3/2019 · Memorandum Opinion · Albert G. Lauber
Amnesty National, Petitioner
Docket No. 24649-16 · 6/3/2019 · Memorandum Opinion · Albert G. Lauber
Mitchel Skolnick & Leslie Skolnick, Petitioners
Docket No. 15726-18 · 5/30/2019 · Memorandum Opinion · Albert G. Lauber
Kevin Scott Millen, Petitioner
Docket No. 22731-17 · 5/9/2019 · Memorandum Opinion · Albert G. Lauber
Gregory Dwight Goosby, Sr., Petitioner
Docket No. 5998-16 · 5/1/2019 · Memorandum Opinion · Albert G. Lauber
Jason Bontrager, Petitioner
Docket No. 15488-17 · 3/27/2019 · Memorandum Opinion · Albert G. Lauber
Whistleblower 15488-17W, Petitioner
Docket No. 4081-18 · 3/27/2019 · Memorandum Opinion · Albert G. Lauber
Milton E. McMurtry, Jr., Petitioner
Docket No. 18174-17 · 3/14/2019 · Memorandum Opinion · Albert G. Lauber
Robert Wesley, Petitioner
Docket No. 11423-17 · 3/4/2019 · Memorandum Opinion · Albert G. Lauber
Denine Kerns & Bryan Kerns, Petitioners
Docket No. 15107-17 · 2/28/2019 · Memorandum Opinion · Albert G. Lauber
Ronald Curtiss Grumbkow, Petitioner
Docket No. 25257-17 · 2/25/2019 · T.C. Opinion · Albert G. Lauber
Craig S. Walquist & Maria L. Walquist, Petitioners
Docket No. 18890-17 · 2/6/2019 · Memorandum Opinion · Albert G. Lauber
Steven Samaniego, Petitioner
Docket No. 1168-06 · 2/4/2019 · T.C. Opinion · Albert G. Lauber
Nicole Mollison, Petitioner
Docket No. 992-06 · 2/4/2019 · T.C. Opinion · Albert G. Lauber
Renee Vento, Petitioner
Docket No. 993-06 · 2/4/2019 · T.C. Opinion · Albert G. Lauber
Gail C. Vento, Petitioner
Docket No. 8956-13 · 12/27/2018 · T.C. Opinion · Albert G. Lauber
Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner, Petitioner
Docket No. 18399-16 · 12/27/2018 · Memorandum Opinion · Albert G. Lauber
James Edward Terrell, Petitioner
Docket No. 22420-17 · 12/26/2018 · Memorandum Opinion · Albert G. Lauber
James Anthony Ransom, Petitioner
Docket No. 4313-17 · 12/20/2018 · Memorandum Opinion · Albert G. Lauber
Debra Walker Brescan Obeirne, Petitioner
Docket No. 5998-16 · 12/12/2018 · T.C. Opinion · Albert G. Lauber
Jason Bontrager, Petitioner
Docket No. 28435-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Aleksandar Totic & Ingrid E. Totic, Petitioners
Docket No. 28095-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Rosa H. Cardona Moreu & John Ruud, Petitioners
Docket No. 28423-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Ramesh Balakrishnan, Petitioner
Docket No. 28033-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Mark A. Knapp, Petitioner
Docket No. 11565-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Thrasys, Inc., Petitioner
Docket No. 28422-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Rohit M. DeSouza & Isabel Campos, Petitioners
Docket No. 28077-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Randall P. Belknap & Lidia V. Belknap, Petitioners

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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