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.
By year
By judge
- Juan F. Vasquez (732)
- Laro (660)
- Mary Ann Cohen (631)
- Dawson (543)
- Gerber (502)
- Chiechi (496)
- Robert P. Ruwe (495)
- Joseph Robert Goeke (464)
- James S. Halpern (441)
- Albert G. Lauber (441)
- Armen (440)
- Thomas B. Wells (417)
- Dean (411)
- Peter J. Panuthos (406)
- L. Paige Marvel (387)
- Swift (386)
- Wherry (365)
- John O. Colvin (359)
- Maurice B. Foley (342)
- Jacobs (340)
- Haines (335)
- Goldberg (335)
- Michael B. Thornton (313)
- Kroupa (285)
- Beghe (276)
- Couvillion (255)
- Mark V. Holmes (252)
- Lewis R. Carluzzo (249)
- Joseph H. Gale (239)
- Nims (223)
77 opinions indexed · filter: Couvillion · MOP · showing most recent 77.
- Docket No. 11223-05 · 5/22/2007 · Memorandum Opinion · CouvillionMila Alemasov & Victor Popov, Petitioners
- Docket No. 10271-03 · 9/25/2006 · Memorandum Opinion · CouvillionOmnitec Corporation, An Administratively Dissolved Corporation, Leland V. Lammert, President, Petitioners
- Docket No. 11292-04 · 8/2/2006 · Memorandum Opinion · CouvillionMichael Allen Byer & Larisa Aksenova, Petitioners
- Docket No. 4647-04 · 6/15/2005 · Memorandum Opinion · CouvillionRegina Bruce, Petitioner
- Docket No. 10499-02 · 2/18/2004 · Memorandum Opinion · CouvillionAnthony J. & Denise D. Sadberry, Petitioner
- Docket No. 12419-02 · 12/16/2003 · Memorandum Opinion · CouvillionPaul S. & Sharon E. Talchik, Petitioner
- Docket No. 10229-02 · 12/1/2003 · Memorandum Opinion · CouvillionBrenda Wallace, Petitioner
- Docket No. 2832-01 · 10/21/2003 · Memorandum Opinion · CouvillionRandolph S. Simpson, I, Petitioner
- Docket No. 4794-00 · 10/3/2003 · Memorandum Opinion · CouvillionDavid J. Boyd, Petitioner
- Docket No. 5480-00 · 7/16/2003 · Memorandum Opinion · CouvillionDiane S. Blodgett, Petitioner
- Docket No. 9424-01 · 2/20/2003 · Memorandum Opinion · CouvillionJerome Griggs Beery, Petitioner
- Docket No. 5223-01 · 10/8/2002 · Memorandum Opinion · CouvillionLaTanya Haywood, Petitioner
- Docket No. 17068-99 · 10/10/2001 · Memorandum Opinion · CouvillionDomingo A. Lopez, Petitioner
- Docket No. 15734-99 · 8/15/2001 · Memorandum Opinion · CouvillionEstate of Michael J. Thomas, Deceased; Helen Z. Thomas, Executor, Petitioners
- Docket No. 13705-98 · 8/13/2001 · Memorandum Opinion · CouvillionPaula M. Olsen, Petitioner
- Docket No. 16479-99 · 7/23/2001 · Memorandum Opinion · CouvillionDon L. & Lora Christensen, Petitioner
- Docket No. 14383-99 · 7/23/2001 · Memorandum Opinion · CouvillionAnthony B. & Jill Serfustini, Petitioner
- Docket No. 3412-99 · 7/19/2001 · Memorandum Opinion · CouvillionThomas N. Carmena, Petitioner
- Docket No. 17296-99 · 7/3/2001 · Memorandum Opinion · CouvillionRichard E. & Elizabeth S. Nilsen, Petitioner
- Docket No. 17295-99 · 7/3/2001 · Memorandum Opinion · CouvillionRichard E. & Elizabeth S. Nilsen, Petitioner
- Docket No. 17397-99 · 5/21/2001 · Memorandum Opinion · CouvillionWill L. & Rachel A. Thomas, Petitioner
- Docket No. 5391-97 · 5/17/2001 · Memorandum Opinion · CouvillionRuth N. Nelson, Petitioner
- Docket No. 5304-96 · 3/15/2001 · Memorandum Opinion · CouvillionAndrew E. Blanche, Jr. & Cynthia D. Blanche, Petitioners
- Docket No. 12457-99 · 11/8/2000 · Memorandum Opinion · CouvillionPaul D. & Joyce E. Krause, Petitioner
- Docket No. 19650-97 · 8/24/2000 · Memorandum Opinion · CouvillionPaul Harrison Duncan, Petitioner
- Docket No. 8919-98 · 8/4/2000 · Memorandum Opinion · CouvillionKenneth W. Frische, Petitioner
- Docket No. 8605-99 · 7/31/2000 · Memorandum Opinion · CouvillionRichard E. Cramer, Petitioner
- Docket No. 11063-98 · 5/25/2000 · Memorandum Opinion · CouvillionSean E. Batson, Petitioner
- Docket No. 21899-97 · 4/10/2000 · Memorandum Opinion · CouvillionAlva H. Beachy, Petitioner
- Docket No. 22025-97 · 3/6/2000 · Memorandum Opinion · CouvillionSandra J. Brannon, Petitioner
- Docket No. 16544-98 · 2/22/2000 · Memorandum Opinion · CouvillionElla Louise Wooten, Petitioner
- Docket No. 1372-99 · 9/23/1999 · Memorandum Opinion · CouvillionStarvest U.S., Inc., Petitioner
- Docket No. 17705-98 · 9/23/1999 · Memorandum Opinion · CouvillionStarvest U.S., Inc., Petitioner
- Docket No. 16948-97 · 9/23/1999 · Memorandum Opinion · CouvillionStarvest U.S., Inc., Petitioner
- Docket No. 6548-98 · 7/29/1999 · Memorandum Opinion · CouvillionSaid Mahmoud Karara, Petitioner
- Docket No. 6547-98 · 7/29/1999 · Memorandum Opinion · CouvillionSaid Mahmoud Karara, Petitioner
- Docket No. 12686-97 · 6/17/1999 · Memorandum Opinion · CouvillionLinda M. Klyce, Petitioner
- Docket No. 2220-98 · 6/17/1999 · Memorandum Opinion · CouvillionArlene K. Jaffe, Petitioner
- Docket No. 24780-97 · 6/17/1999 · Memorandum Opinion · CouvillionIrv C. Jaffe, Petitioner
- Docket No. 20651-93 · 6/17/1999 · Memorandum Opinion · CouvillionLinda Klyce, Petitioner
- Docket No. 23065-97 · 3/29/1999 · Memorandum Opinion · CouvillionTerry U. Neal, Petitioner
- Docket No. 750-97 · 3/8/1999 · Memorandum Opinion · CouvillionDaniel Francis Kelly, Jr., Petitioner
- Docket No. 8436-97 · 11/6/1998 · Memorandum Opinion · CouvillionJames J. & Linda J. Harford, Petitioner
- Docket No. 11916-97 · 10/20/1998 · Memorandum Opinion · CouvillionDale Reid Edmonds, Petitioner
- Docket No. 8520-96 · 7/6/1998 · Memorandum Opinion · CouvillionDean Scott Hodge, Petitioner
- Docket No. 16649-96 · 7/6/1998 · Memorandum Opinion · CouvillionDean Scott Hodge, Petitioner
- Docket No. 11049-96 · 7/6/1998 · Memorandum Opinion · CouvillionMichael E. & Nancy Hentges, Petitioner
- Docket No. 20474-90 · 2/11/1998 · Memorandum Opinion · CouvillionRandal W. Howard, Petitioner
- Docket No. 9244-95 · 11/6/1997 · Memorandum Opinion · CouvillionJoseph Baldwin Campbell, Petitioner
- Docket No. 8746-95 · 10/22/1997 · Memorandum Opinion · CouvillionHarry E. Thomason and Estate of Hattie D. Thomason, Deceased, Mary T. Crist, Personal Representative, Petitioners
- Docket No. 26918-95 · 8/19/1997 · Memorandum Opinion · CouvillionRichard G. & Patricia A. Cook, Petitioner
- Docket No. 343-96 · 7/28/1997 · Memorandum Opinion · CouvillionDerk O. & Julia K. Pehrson, Petitioner
- Docket No. 1920-95 · 7/9/1997 · Memorandum Opinion · CouvillionLeonard Charles & Kaye Layne Ekman, Petitioner
- Docket No. 22262-96 · 7/1/1997 · Memorandum Opinion · CouvillionGerry Dan & Kelly M. Langston, Petitioner
- Docket No. 3978-94 · 3/3/1997 · Memorandum Opinion · CouvillionCurtis G. & Edna L. Lockett, Petitioner
- Docket No. 8261-95 · 2/27/1997 · Memorandum Opinion · CouvillionLindley Anthony Swanston, Petitioner
- Docket No. 5105-95 · 2/24/1997 · Memorandum Opinion · CouvillionRichard John Kadunc, Petitioner
- Docket No. 10938-95 · 2/20/1997 · Memorandum Opinion · CouvillionEli & Karen Yecheskel, Petitioner
- Docket No. 23724-95 · 1/27/1997 · Memorandum Opinion · CouvillionJerome V. Mancebo, Petitioner
- Docket No. 25613-95 · 1/16/1997 · Memorandum Opinion · CouvillionWells Fargo & Company and Subsidiaries, Successor In Interest to Davenport Bank and Trust Company and Subsidiaries; f.k.a. Norwest Corporation and Subsidiaries, Successor in Interest to Davenport Bank and Trust Company and Subsidiaries, Petitioners
- Docket No. 433-96 · 12/30/1996 · Memorandum Opinion · CouvillionGerald Reginald Paulson, Petitioner
- Docket No. 11989-95 · 11/25/1996 · Memorandum Opinion · CouvillionJeffery Allen Robinson, Petitioner
- Docket No. 107-95 · 11/6/1996 · Memorandum Opinion · CouvillionSteven J. Scagliotta and Michele D. Scagliotta, Petitioners
- Docket No. 17786-95 · 9/25/1996 · Memorandum Opinion · CouvillionWilliam C. & Katherine H. White, Petitioner
- Docket No. 5593-95 · 8/26/1996 · Memorandum Opinion · CouvillionRuben G. Hinojos, Jr., Petitioner
- Docket No. 23753-94 · 8/20/1996 · Memorandum Opinion · CouvillionClarence A. Hunt, Jr., Petitioner
- Docket No. 899-95 · 8/1/1996 · Memorandum Opinion · CouvillionBrent Allan Pulliam, Petitioner
- Docket No. 1284-95 · 6/27/1996 · Memorandum Opinion · CouvillionTheodore W. Keller, Petitioner
- Docket No. 12946-95 · 6/17/1996 · Memorandum Opinion · CouvillionDonald G. Russell, Petitioner
- Docket No. 15510-94 · 5/28/1996 · Memorandum Opinion · CouvillionReza & Connie M. Rezazadeh, Petitioner
- Docket No. 6896-95 · 5/28/1996 · Memorandum Opinion · CouvillionReza & Connie M. Rezazadeh, Petitioner
- Docket No. 13694-93 · 5/21/1996 · Memorandum Opinion · CouvillionAnne S. & Charles G. Vick, Petitioner
- Docket No. 1587-95 · 3/27/1996 · Memorandum Opinion · CouvillionGerald L. & Joy M. Zeidler, Petitioner
- Docket No. 4121-95 · 3/27/1996 · Memorandum Opinion · CouvillionGerald L. & Joy M. Zeidler, Petitioner
- Docket No. 21432-94 · 3/18/1996 · Memorandum Opinion · CouvillionWilliam James Courville, Petitioner
- Docket No. 1834-94 · 11/20/1995 · Memorandum Opinion · CouvillionWilliam David & Judith A. Jamieson, Petitioner
- Docket No. 16380-93 · 10/10/1995 · Memorandum Opinion · CouvillionMark R. & Diane R. Webb, 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.