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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)

475 opinions indexed · filter: Dawson · MOP · showing most recent 100.

Docket No. 10903-13 · 6/2/2016 · Memorandum Opinion · Dawson
Steven N. Levi & Cristina Levi, Petitioners
Docket No. 20518-15 · 4/5/2016 · Memorandum Opinion · Dawson
B G Painting, Inc., Petitioner
Docket No. 29613-13 · 1/19/2016 · Memorandum Opinion · Dawson
Family Chiropractic Sports Injury & Rehab Clinic, Inc., Petitioner
Docket No. 21047-14 · 10/5/2015 · Memorandum Opinion · Dawson
DNA Pro Ventures, Inc. Employee Stock Ownership Plan, Petitioner
Docket No. 19428-11 · 8/6/2015 · Memorandum Opinion · Dawson
Hermine Dinger, Petitioners
Docket No. 10903-13 · 6/29/2015 · Memorandum Opinion · Dawson
Steven N. Levi & Cristina Levi, Petitioners
Docket No. 23417-14 · 4/23/2015 · Memorandum Opinion · Dawson
Leodis C. Matthews, APC, a California Corporation, Petitioner
Docket No. 7352-14 · 3/18/2015 · Memorandum Opinion · Dawson
Dennis J. McCarthy & Holly W. McCarthy, Petitioners
Docket No. 15604-13 · 2/2/2015 · Memorandum Opinion · Dawson
Yvonne K. Young, Petitioner
Docket No. 6664-13 · 11/25/2014 · Memorandum Opinion · Dawson
Lindsay M. Johnson, Petitioner and Joshua T. Hart, Intervenor, Petitioners
Docket No. 21052-12 · 11/6/2014 · Memorandum Opinion · Dawson
Grace Foundation, R. S. Ohendalski, Trustee, Petitioners
Docket No. 10283-13 · 7/31/2014 · Memorandum Opinion · Dawson
Alvin Sheldon Kanofsky, Petitioner
Docket No. 24198-10 · 6/30/2014 · Memorandum Opinion · Dawson
Thomas J. Heckman, Petitioner
Docket No. 23029-11 · 10/21/2013 · Memorandum Opinion · Dawson
J & S Auto Painting, Inc., Petitioner
Docket No. 15558-10 · 3/26/2012 · Memorandum Opinion · Dawson
Hizi & Umubera Mwangachuchu, Petitioner
Docket No. 18721-08 · 5/20/2010 · Memorandum Opinion · Dawson
James E. & Cathy Marlow, Petitioner
Docket No. 26644-07 · 5/6/2010 · Memorandum Opinion · Dawson
Manuel & Judy F. Vela, Petitioner
Docket No. 6541-08 · 1/6/2010 · Memorandum Opinion · Dawson
Rosser Enterprises, Inc., Petitioner
Docket No. 6540-08 · 1/6/2010 · Memorandum Opinion · Dawson
Johnny & Jennifer Rosser, Petitioner
Docket No. 6632-08 · 10/15/2009 · Memorandum Opinion · Dawson
David Wayne Taylor, Petitioner
Docket No. 8172-08 · 10/13/2009 · Memorandum Opinion · Dawson
David & Amy S. Martin, Petitioner
Docket No. 8173-08 · 10/13/2009 · Memorandum Opinion · Dawson
David Martin, Inc., Petitioner
Docket No. 7573-08 · 8/13/2009 · Memorandum Opinion · Dawson
James J. Rosemann, Petitioner
Docket No. 22527-08 · 7/14/2009 · Memorandum Opinion · Dawson
William Gregory Samples, Petitioner
Docket No. 29667-07 · 7/2/2009 · Memorandum Opinion · Dawson
Ernest Enax, Petitioner
Docket No. 29211-07 · 12/23/2008 · Memorandum Opinion · Dawson
Davis and Associates LLC, Petitioner
Docket No. 9550-94 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches #3, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 787-91 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches #1 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #2 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #3 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #4 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #5 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #6 Ltd.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 13595-94 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches #3, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 13597-94 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 13599-94 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches 1985-2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 4876-94 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches #2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 14038-96 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches No. 4, Ltd.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 9552-94 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 9554-94 · 7/2/2007 · Memorandum Opinion · Dawson
River City Ranches 1985-2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 10839-04 · 2/16/2005 · Memorandum Opinion · Dawson
Billy & Bonita M. Hyler, Petitioner
Docket No. 9864-95 · 11/22/2004 · Memorandum Opinion · Dawson
Kenneth & Dorothy Hitchen, Petitioner
Docket No. 6182-96 · 11/22/2004 · Memorandum Opinion · Dawson
Donald J. Barnes & Beverly A. Edwards, f.k.a. Beverly A. Barnes, Petitioners
Docket No. 1827-95 · 11/22/2004 · Memorandum Opinion · Dawson
Kenneth & Dorothy Hitchen, Petitioner
Docket No. 15052-02 · 10/26/2004 · Memorandum Opinion · Dawson
Thomas F. Noons, Petitioner
Docket No. 1532-02 · 7/13/2004 · Memorandum Opinion · Dawson
Karol Z. Widemon, Petitioner
Docket No. 2439-95 · 11/3/2003 · Memorandum Opinion · Dawson
Robert S. & Margery Cohen, Petitioner
Docket No. 1757-95 · 11/3/2003 · Memorandum Opinion · Dawson
H. Robert Feinberg, Petitioner
Docket No. 477-95 · 11/3/2003 · Memorandum Opinion · Dawson
Malcolm I. & Trina Lewin, Petitioner
Docket No. 10850-01 · 8/11/2003 · Memorandum Opinion · Dawson
Lawrence S. & Myrna Ahmaogak, Petitioner
Docket No. 10849-01 · 7/23/2003 · Memorandum Opinion · Dawson
George N. & Maggie Ahmaogak, Petitioner
Docket No. 27662-91 · 7/22/2003 · Memorandum Opinion · Dawson
Eddie Lee Williams, Petitioner
Docket No. 6932-01 · 7/16/2003 · Memorandum Opinion · Dawson
Cynthia Emery Weight, Petitioner
Docket No. 4876-94 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 14718-95 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #1, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 3305-97 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
Docket No. 15749-98 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 3, J.V.; Michael Dale, Tax Matters Partner, Petitioners
Docket No. 16568-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 15754-98 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 7, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 9781-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 6, J.V.; Joseph Sotro, Sr., Tax Matters Partner, Petitioners
Docket No. 13599-94 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches 1985-2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 13256-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 1, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 3304-97 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 3, J.V.; Michael Dale, Tax Matters Partner, Petitioners
Docket No. 383-95 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches 1985-2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 16572-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 16578-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #7, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 5239-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #7, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 15751-98 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 5197-96 · 5/23/2003 · Memorandum Opinion · Dawson
Ovine Genetic Technology 1990, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 16574-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
Docket No. 386-95 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 14719-95 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
Docket No. 9779-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 5240-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No., 5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 14038-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 4, Ltd.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 19106-98 · 5/23/2003 · Memorandum Opinion · Dawson
Ovine Genetic Technology 1990, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 14724-95 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #7, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 13258-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 3, J.V.; Michael Dale, Tax Matters Partner, Petitioners
Docket No. 13595-94 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #3, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 5238-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 9780-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 17125-99 · 5/23/2003 · Memorandum Opinion · Dawson
Ovine Genetic Technology 1990, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 9554-94 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches 1985-2, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 13261-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 6, J.V.; Joseph Sotro, Sr., Tax Matters Partner, Petitioners
Docket No. 14720-95 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #3, J.V.; Michael Dale, Tax Matters Partner, Petitioners
Docket No. 13257-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
Docket No. 14722-95 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 5241-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 6, J.V.; Joseph Sotro, Sr., Tax Matters Partner, Petitioners
Docket No. 13260-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 385-95 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 3, J.V.; Michael Dale, Tax Matters Partner, Petitioners
Docket No. 3749-97 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #7, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 13251-99 · 5/23/2003 · Memorandum Opinion · Dawson
Ovine Genetic Technology 1990, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 15750-98 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #2, J.V.; David Britton, Tax Matters Partner, Petitioners
Docket No. 9550-94 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #3, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 13259-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 9552-94 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 5198-96 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 1, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 15753-98 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 6, J.V.; Joseph Sotro, Sr., Tax Matters Partner, Petitioners
Docket No. 16557-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 1, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 16581-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 6, J.V.; Joseph Sotro, Sr., Tax Matters Partner, Petitioners
Docket No. 13262-99 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #7, J.V.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 13597-94 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #5, J.V.; Stephen Hughes, Tax Matters Partner, Petitioners
Docket No. 21774-96 · 5/23/2003 · Memorandum Opinion · Dawson
Ovine Genetic Technology 1990, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
Docket No. 787-91 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches #1 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #2 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #3 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #4 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #5 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #6 Ltd.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
Docket No. 3306-97 · 5/23/2003 · Memorandum Opinion · Dawson
River City Ranches No. 1, J.V.; Stephen Hughes, Tax Matters Partner, 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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