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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)

87 opinions indexed · filter: Dean · MOP · showing most recent 87.

Docket No. 15415-12 · 5/15/2014 · Memorandum Opinion · Dean
Alexander F. Goralski & Kathleen R. Perillo, Petitioners
Docket No. 12373-07 · 5/23/2011 · Memorandum Opinion · Dean
Michael Rosenfeld, Petitioner
Docket No. 20965-09 · 10/18/2010 · Memorandum Opinion · Dean
Alden J. & Nancy E. Appleton, Petitioner
Docket No. 16394-07 · 9/13/2010 · Memorandum Opinion · Dean
Cheryl Elizabeth & Don Edward Hill, Petitioner
Docket No. 16382-07 · 6/15/2009 · Memorandum Opinion · Dean
Judith Walthers, Petitioner
Docket No. 24547-06 · 7/30/2008 · Memorandum Opinion · Dean
Stanley A. Cook, Petitioner
Docket No. 19747-06 · 3/31/2008 · Memorandum Opinion · Dean
Dean Fangonilo, Petitioner
Docket No. 8224-05 · 4/24/2007 · Memorandum Opinion · Dean
Christina Connolly, Petitioner
Docket No. 21152-05 · 4/23/2007 · Memorandum Opinion · Dean
Nance Eva Dehring, Petitioner
Docket No. 21917-04 · 10/23/2006 · Memorandum Opinion · Dean
Nelson I. & Esther S. Goodman, Petitioner
Docket No. 16694-04 · 7/11/2005 · Memorandum Opinion · Dean
Robert H. & Judith A. Golden, Petitioner
Docket No. 2859-02 · 3/18/2004 · Memorandum Opinion · Dean
Donna M. Keitz, Petitioner
Docket No. 11412-01 · 3/17/2004 · Memorandum Opinion · Dean
Gary Lee Colvin, Petitioner
Docket No. 7591-01 · 8/7/2002 · Memorandum Opinion · Dean
Lawrence Moore, Petitioner
Docket No. 6020-01 · 7/24/2002 · Memorandum Opinion · Dean
Frederick M. & Cheryl A. Prouty, Petitioner
Docket No. 7240-01 · 5/29/2002 · Memorandum Opinion · Dean
Harry J. Sullivan, Petitioner
Docket No. 7401-00 · 2/4/2002 · Memorandum Opinion · Dean
Christopher Joseph Bush & Robin Leigh Pickering, Petitioners
Docket No. 5715-00 · 10/11/2001 · Memorandum Opinion · Dean
Jerome Frank Harris, Petitioner
Docket No. 467-00 · 8/13/2001 · Memorandum Opinion · Dean
Jeffrey H. Weitzman, Petitioner
Docket No. 10427-99 · 8/13/2001 · Memorandum Opinion · Dean
John Norman & Patricia Carolyn Favero, Petitioner
Docket No. 9561-00 · 7/3/2001 · Memorandum Opinion · Dean
Nicholas P. & Annette M. Ruggiero, Petitioner
Docket No. 15076-99 · 6/19/2001 · Memorandum Opinion · Dean
Greg & Sheila R. McIntosh, Petitioner
Docket No. 4542-00 · 6/6/2001 · Memorandum Opinion · Dean
Darlene Rose Esposito, a.k.a. Amnesty International, Petitioners
Docket No. 1882-00 · 4/5/2001 · Memorandum Opinion · Dean
Harout & Manik Gapikia, Petitioner
Docket No. 15076-99 · 2/13/2001 · Memorandum Opinion · Dean
Greg & Sheila R. McIntosh, Petitioner
Docket No. 9061-98 · 11/22/2000 · Memorandum Opinion · Dean
Gabriel M. Daya, Petitioner
Docket No. 1976-99 · 11/22/2000 · Memorandum Opinion · Dean
Gabriel M. Daya, Petitioner
Docket No. 9062-98 · 11/22/2000 · Memorandum Opinion · Dean
Morhaf M. Daya, Petitioner
Docket No. 17158-99 · 10/2/2000 · Memorandum Opinion · Dean
James E. Anderson & Cheryl J. Latos, Petitioners
Docket No. 1060-99 · 8/31/2000 · Memorandum Opinion · Dean
John M. & Norma A. Mikalonis, Petitioner
Docket No. 11599-99 · 8/31/2000 · Memorandum Opinion · Dean
John M. & Norma A. Mikalonis, Petitioner
Docket No. 4938-99 · 8/4/2000 · Memorandum Opinion · Dean
J. Erik & Carris J. Kocher, Petitioner
Docket No. 1023-99 · 6/29/2000 · Memorandum Opinion · Dean
Paul Martin Zimmerman, Petitioner
Docket No. 1050-99 · 6/29/2000 · Memorandum Opinion · Dean
Paul Martin Zimmerman, Petitioner
Docket No. 1049-99 · 6/29/2000 · Memorandum Opinion · Dean
Paul Martin Zimmerman, Petitioner
Docket No. 7705-99 · 6/28/2000 · Memorandum Opinion · Dean
Norman H. Fawson & Mary Jane B. Fawson, Petitioners
Docket No. 18560-98 · 5/25/2000 · Memorandum Opinion · Dean
Cathleen C. Shepherd, Petitioner
Docket No. 9703-98 · 5/22/2000 · Memorandum Opinion · Dean
Thomas B. Benham, Petitioner
Docket No. 19001-98 · 4/13/2000 · Memorandum Opinion · Dean
Ann Jorgensen, Petitioner
Docket No. 19523-98 · 4/12/2000 · Memorandum Opinion · Dean
Daniela Aldea, Petitioner
Docket No. 13657-98 · 3/28/2000 · Memorandum Opinion · Dean
James E. Briggsdaniels, Petitioner
Docket No. 8395-98 · 2/22/2000 · Memorandum Opinion · Dean
Anthony Tinsman, Petitioner
Docket No. 12112-97 · 1/19/2000 · Memorandum Opinion · Dean
Charles & Beatrice M. Reynolds, Petitioner
Docket No. 10437-99 · 12/30/1999 · Memorandum Opinion · Dean
Nathan T. Olpin, Petitioner
Docket No. 16291-98 · 11/4/1999 · Memorandum Opinion · Dean
Linda Marie Sherbo, Petitioner
Docket No. 8338-97 · 9/29/1999 · Memorandum Opinion · Dean
Robert Bryan & Victoria A. Hudnall, Petitioner
Docket No. 18459-98 · 9/3/1999 · Memorandum Opinion · Dean
Charles W. Newsom, Petitioner
Docket No. 13527-98 · 8/17/1999 · Memorandum Opinion · Dean
Frank A. Sonier, Petitioner
Docket No. 16789-97 · 7/29/1999 · Memorandum Opinion · Dean
Renee B. Simpson, Petitioner
Docket No. 18035-97 · 7/27/1999 · Memorandum Opinion · Dean
Judith D. Lawton, Petitioner
Docket No. 1274-96 · 4/2/1999 · Memorandum Opinion · Dean
W. Gregory & Patricia L. Ryan, Petitioner
Docket No. 6696-96 · 3/3/1999 · Memorandum Opinion · Dean
Eddie Mills, Jr., Petitioner
Docket No. 11148-95 · 2/1/1999 · Memorandum Opinion · Dean
John Bowden, Inc., Petitioner
Docket No. 11152-95 · 2/1/1999 · Memorandum Opinion · Dean
John C. & Karol Bowden, Petitioner
Docket No. 25679-96 · 1/29/1999 · Memorandum Opinion · Dean
William N. & Beth Ann Katsaros, Petitioner
Docket No. 24869-96 · 12/15/1998 · Memorandum Opinion · Dean
Albert William Dehr, III & Yoeng Yoep Dehr, Petitioners
Docket No. 24964-96 · 11/10/1998 · Memorandum Opinion · Dean
Benjamin B. & Dorina Micorescu, Petitioner
Docket No. 21526-95 · 9/22/1998 · Memorandum Opinion · Dean
Robert A. & Laverne M. Hall, Petitioner
Docket No. 461-96 · 9/21/1998 · Memorandum Opinion · Dean
Frances J. Ryan, Petitioner
Docket No. 1274-96 · 9/21/1998 · Memorandum Opinion · Dean
W. Gregory & Patricia L. Ryan, Petitioner
Docket No. 9404-96 · 6/2/1998 · Memorandum Opinion · Dean
Joe T. & Linda R. Kieffer, Petitioner
Docket No. 19616-96 · 4/27/1998 · Memorandum Opinion · Dean
Ronald R. & Cathy L. Armacost, Petitioner
Docket No. 7423-96 · 3/31/1998 · Memorandum Opinion · Dean
Leslie A. & Betsy M. Roy, Petitioner
Docket No. 23705-95 · 3/23/1998 · Memorandum Opinion · Dean
Gerald P. & Abbe L. Keane, Petitioner
Docket No. 5296-94 · 3/11/1998 · Memorandum Opinion · Dean
Charles A. & Christine J. Greene, Petitioner
Docket No. 20859-95 · 12/23/1997 · Memorandum Opinion · Dean
James & Barbara Brooks, Petitioner
Docket No. 20860-95 · 12/23/1997 · Memorandum Opinion · Dean
John J. McMahon, Petitioner
Docket No. 12212-95 · 11/18/1997 · Memorandum Opinion · Dean
Steven R. Goins, Petitioner
Docket No. 22560-95 · 11/6/1997 · Memorandum Opinion · Dean
Richard A. McDowell, Petitioner
Docket No. 23372-94 · 4/15/1997 · Memorandum Opinion · Dean
Sid L. Marquis, Petitioner
Docket No. 6575-95 · 3/24/1997 · Memorandum Opinion · Dean
Pamela O'Rourke, Petitioner
Docket No. 7503-95 · 2/10/1997 · Memorandum Opinion · Dean
Deborah K. Skyrms, Petitioner
Docket No. 18785-94 · 12/23/1996 · Memorandum Opinion · Dean
Thomas Glen Presley, Petitioner
Docket No. 20684-94 · 12/17/1996 · Memorandum Opinion · Dean
Creston Swaim, Petitioner
Docket No. 10070-95 · 11/5/1996 · Memorandum Opinion · Dean
John Bresnahan, Petitioner
Docket No. 13010-94 · 11/4/1996 · Memorandum Opinion · Dean
Fred Willie Thomas, Jr., Petitioner
Docket No. 4554-95 · 10/15/1996 · Memorandum Opinion · Dean
Alonzo & Emma J. Bradley, Petitioner
Docket No. 17547-94 · 7/2/1996 · Memorandum Opinion · Dean
Richard A. Stasewich, Petitioner
Docket No. 2490-94 · 6/24/1996 · Memorandum Opinion · Dean
James M. McGaffin, III & Deborah McGaffin, Petitioners
Docket No. 10791-94 · 4/30/1996 · Memorandum Opinion · Dean
Robert Joseph & M. Patricia Looby, Petitioner
Docket No. 17826-94 · 3/20/1996 · Memorandum Opinion · Dean
Olin E. & Zora M. Gibson, Petitioner
Docket No. 2752-94 · 3/12/1996 · Memorandum Opinion · Dean
Robert P. & Christine M. Lolli, Petitioner
Docket No. 7339-95 · 2/20/1996 · Memorandum Opinion · Dean
Gaylon L. Harrell, Petitioner
Docket No. 1760-94 · 2/15/1996 · Memorandum Opinion · Dean
James V. & Melinda S. Edmiston, Petitioner
Docket No. 489-94 · 1/24/1996 · Memorandum Opinion · Dean
Alex Morgan Foster, Petitioner
Docket No. 21724-92 · 11/30/1995 · Memorandum Opinion · Dean
Steven H. Toushin, Petitioner
Docket No. 6022-94 · 11/16/1995 · Memorandum Opinion · Dean
Leonard O. Scales, 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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