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)
502 opinions indexed · filter: Gerber · showing most recent 100.
- Docket No. 18257-18 · 7/2/2020 · Summary Opinion · GerberMark Pilyavsky, Petitioner
- Docket No. 12788-18 · 5/26/2020 · Summary Opinion · GerberEnrique Aguilar, Petitioner
- Docket No. 17836-18 · 5/20/2020 · Summary Opinion · GerberJose A. Serrano, Petitioner
- Docket No. 5811-17 · 2/18/2020 · Summary Opinion · GerberJames H. Dunlap & Eileen M. Dunlap, Petitioners
- Docket No. 20248-18 · 1/30/2020 · Summary Opinion · GerberHakeem Abubakr & Sharmila Kassim, Petitioners
- Docket No. 307-18 · 1/29/2020 · Memorandum Opinion · GerberHubert W. Chang, Petitioner
- Docket No. 23359-15 · 1/15/2020 · Memorandum Opinion · GerberDean Lee Christensen, Petitioner
- Docket No. 12958-17 · 11/4/2019 · Summary Opinion · GerberRoger G. Maki & Lilane J. Gervais, Petitioners
- Docket No. 18238-17 · 9/11/2019 · Memorandum Opinion · GerberRebecca A. Roberts & Rick R. Roberts, Petitioners
- Docket No. 23776-15 · 6/13/2019 · Memorandum Opinion · GerberAldo V. Fonticiella, Petitioner
- Docket No. 7862-18 · 5/2/2019 · Summary Opinion · GerberJoel H. Arseo, Petitioner
- Docket No. 1394-16 · 3/11/2019 · T.C. Opinion · GerberLevon Johnson, Petitioner
- Docket No. 7766-17 · 12/18/2018 · Memorandum Opinion · GerberConrad Prentiss Burnett, Jr., Petitioner
- Docket No. 7767-17 · 12/18/2018 · Memorandum Opinion · GerberConrad Prentiss Burnett, Jr., Petitioner
- Docket No. 20658-17 · 12/18/2018 · Memorandum Opinion · GerberLeon Steinhardt, Petitioner
- Docket No. 9693-17 · 11/8/2018 · Memorandum Opinion · GerberMichael James Wells & Lynn Anita Kirchner-Wells, Petitioners
- Docket No. 15418-16 · 9/24/2018 · Summary Opinion · GerberJin Man Park, Petitioner
- Docket No. 13272-14 · 8/27/2018 · Memorandum Opinion · GerberRobert Forlizzo, Deceased, Petitioner
- Docket No. 13271-14 · 8/27/2018 · Memorandum Opinion · GerberRobert Forlizzo, Deceased and Judith Ingram, Petitioners
- Docket No. 8430-17 · 6/6/2018 · Summary Opinion · GerberRoger G. Maki & Lilane J. Gervais, Petitioners
- Docket No. 844-16 · 1/29/2018 · Summary Opinion · GerberMichael Royce Preston, Petitioner
- Docket No. 27062-16 · 1/16/2018 · Memorandum Opinion · GerberJohn Anthony Glennon, Petitioner
- Docket No. 31667-15 · 12/27/2017 · Summary Opinion · GerberMindy Lessard f.k.a. Mindy Tomko, Petitioner and John M. Tomko, Intervenor, Petitioners
- Docket No. 7042-16 · 12/5/2017 · Summary Opinion · GerberDmitriy Shvetsov, Petitioner
- Docket No. 19937-16 · 11/22/2017 · Memorandum Opinion · GerberJoaquin V. Leon-Guerrero, Petitioner
- Docket No. 14567-16 · 11/20/2017 · Memorandum Opinion · GerberJames Lloyd Phillips, Petitioner
- Docket No. 8573-16 · 10/25/2017 · Summary Opinion · GerberPaul Peter Partyka & Catherine Elaine Partyka, Petitioners
- Docket No. 28981-15 · 8/9/2017 · Summary Opinion · GerberCharles Edward Fagan, Petitioner
- Docket No. 2009-16 · 7/17/2017 · Summary Opinion · GerberMark S. Siegel, Petitioner
- Docket No. 18356-15 · 6/28/2017 · Summary Opinion · GerberRichard Lee Fann & Beverly Selena Fann, Petitioners
- Docket No. 10850-15 · 6/28/2017 · Summary Opinion · GerberTimothy John Crissey & Dianne Elizabeth Crissey, Petitioners
- Docket No. 25605-15 · 6/7/2017 · T.C. Opinion · GerberIan D. Smith, Petitioner
- Docket No. 26590-15 · 3/28/2017 · Memorandum Opinion · GerberHome Team Transition Management, Petitioner
- Docket No. 22203-15 · 1/3/2017 · Memorandum Opinion · GerberBarry John Sullivan, Petitioner
- Docket No. 10938-15 · 11/16/2016 · Summary Opinion · GerberGregor MacInnis, Petitioner
- Docket No. 24549-15 · 9/27/2016 · Memorandum Opinion · GerberShenita A. Hill, Petitioner
- Docket No. 9608-15 · 9/6/2016 · Summary Opinion · GerberEric L. Cox, Petitioner
- Docket No. 20464-13 · 7/5/2016 · Summary Opinion · GerberJoseph L. Evans, Petitioner
- Docket No. 25006-14 · 6/23/2016 · Summary Opinion · GerberPerry Walter Payne & Florence Nakakande Kasule, Petitioners
- Docket No. 16610-13 · 4/25/2016 · Summary Opinion · GerberWendell Wilson & Angelica M. Wilson, Petitioners
- Docket No. 9813-12 · 4/5/2016 · Memorandum Opinion · GerberMichael D. Hastings & Jo B. Hastings, Petitioners
- Docket No. 8143-13 · 3/17/2016 · Memorandum Opinion · GerberEstate of Sarah D. Holliday, Deceased, Joseph H. Holliday, III, and H. Douglas Holliday, Personal Representatives/Executors, Petitioners
- Docket No. 26280-14 · 12/21/2015 · Summary Opinion · GerberJamshed Chaudry, Petitioner
- Docket No. 30121-14 · 12/21/2015 · Summary Opinion · GerberMatthew Thomas Parmeter, Petitioner
- Docket No. 19609-13 · 12/21/2015 · Summary Opinion · GerberJamshed Ahmed Chaudry, Petitioner
- Docket No. 162-15 · 9/15/2015 · Summary Opinion · GerberEstate of Lucrezia Iona Canaday, Deceased, Kevin Betskoff, Personal Representative, Petitioners
- Docket No. 25842-10 · 8/10/2015 · Memorandum Opinion · GerberJason R. Beck, Petitioner
- Docket No. 27926-12 · 8/5/2015 · Memorandum Opinion · GerberLarry W. Kline, Petitioner
- Docket No. 27994-12 · 8/5/2015 · Memorandum Opinion · GerberLarry W. Kline & Christine Kline, Petitioners
- Docket No. 30807-12 · 6/29/2015 · Summary Opinion · GerberJerome Padilla & Margie Padilla, Petitioners
- Docket No. 29908-13 · 4/13/2015 · Summary Opinion · GerberRichard S. Leyh & Ellen P. O'Neill, Petitioners
- Docket No. 7654-13 · 4/13/2015 · Summary Opinion · GerberBahram M. Tarighi & Parvaneh Tarighi, Petitioners
- Docket No. 25726-12 · 4/6/2015 · Summary Opinion · GerberJoshua Henry Wish, Petitioner
- Docket No. 2301-13 · 12/2/2014 · Memorandum Opinion · GerberTeresa Palomares a.k.a. Teresa Garcia, Petitioners
- Docket No. 1070-13 · 11/10/2014 · Summary Opinion · GerberRichard A. Boring & Margaret A. Boring, Petitioners
- Docket No. 26201-12 · 11/10/2014 · Summary Opinion · GerberRichard A. Boring & Margaret A. Boring, Petitioners
- Docket No. 16195-12 · 11/10/2014 · Summary Opinion · GerberRichard A. Boring & Margaret A. Boring, Petitioners
- Docket No. 26033-12 · 9/30/2014 · Memorandum Opinion · GerberBinh Nguyen & Nhat K. Nguyen, Petitioners
- Docket No. 6480-13 · 7/16/2014 · Summary Opinion · GerberMartin Gutierrez, Petitioner
- Docket No. 26407-12 · 7/10/2014 · Summary Opinion · GerberArthur L. English, Jr. & Cheryl C. English, Petitioners
- Docket No. 1649-13 · 6/24/2014 · Summary Opinion · GerberMichael I. Agugo & Chioma Agugo, Petitioners
- Docket No. 14718-12 · 4/29/2014 · Memorandum Opinion · GerberMarie Gayle Samuelson Carpentier, Petitioner
- Docket No. 3771-12 · 1/27/2014 · Memorandum Opinion · GerberPhilip A. Duggan, Petitioner
- Docket No. 22725-12 · 12/16/2013 · Memorandum Opinion · GerberPamela H. Stevenson, Petitioner
- Docket No. 14733-12 · 12/12/2013 · Memorandum Opinion · GerberMohammad A. Sultan & Mariam Akhter, Petitioners
- Docket No. 19568-12 · 11/4/2013 · Summary Opinion · GerberDavid Earl White & Debra Ann McNicoll, Petitioners
- Docket No. 17517-12 · 9/19/2013 · Summary Opinion · GerberJack R. Janshen, Petitioners
- Docket No. 23949-10 · 8/5/2013 · Memorandum Opinion · GerberChad B. & Kelli B. Hessing, Petitioner
- Docket No. 14718-12 · 7/1/2013 · Memorandum Opinion · GerberMarie Gayle Samuelson Carpentier, Petitioner
- Docket No. 9824-11 · 6/10/2013 · Summary Opinion · GerberDee W. Stotts, Petitioner
- Docket No. 11608-12 · 6/10/2013 · Summary Opinion · GerberDrucella T. Malonzo, Petitioner
- Docket No. 19367-11 · 6/10/2013 · Summary Opinion · GerberDee W. Stotts, Petitioner
- Docket No. 22909-10 · 2/26/2013 · Memorandum Opinion · GerberMichael L. Thomas & Julie A. Thomas, n.k.a. Julie A. Browne, Petitioners
- Docket No. 25944-10 · 2/25/2013 · Summary Opinion · GerberAlvin C. Bernstine, Petitioner
- Docket No. 7250-12 · 1/14/2013 · Memorandum Opinion · GerberTerry D. Albright, Petitioner
- Docket No. 29068-10 · 1/7/2013 · Summary Opinion · GerberVincent P. Beirne, Petitioner
- Docket No. 15713-11 · 12/10/2012 · Summary Opinion · GerberJohn Bruce & Frances H. Corcoran, Petitioner
- Docket No. 21602-11 · 10/25/2012 · Summary Opinion · GerberJohn Dalton Parks, III, Petitioner
- Docket No. 25833-10 · 10/25/2012 · Memorandum Opinion · GerberChurchill, LTD. Employee Stock Ownership Plan & Trust, Petitioner
- Docket No. 21600-11 · 10/25/2012 · Summary Opinion · GerberJohn Dalton Parks, III, Petitioner
- Docket No. 4587-12 · 10/17/2012 · Summary Opinion · GerberMarvin Morris Bartosovsky, Petitioner
- Docket No. 6232-11 · 10/16/2012 · Summary Opinion · GerberRichard Lewis & Sarah Lynn Kaufman, Petitioner
- Docket No. 10939-11 · 8/28/2012 · Memorandum Opinion · GerberKevin P. & Amber Y. Larievy, Petitioner
- Docket No. 28841-10 · 8/28/2012 · Summary Opinion · GerberJeremy L. Wade, Petitioner
- Docket No. 25101-10 · 7/18/2012 · Summary Opinion · GerberDavid Brian Smith, Petitioner
- Docket No. 14499-11 · 7/9/2012 · Summary Opinion · GerberJohn Robert Walthall, Jr. & Lindsey Walthall, Petitioners
- Docket No. 3597-10 · 6/13/2012 · Summary Opinion · GerberStan B. Vaughan, Petitioner
- Docket No. 15596-09 · 3/27/2012 · Summary Opinion · GerberCynthia J. Cantrell, Petitioner
- Docket No. 23130-10 · 3/6/2012 · Summary Opinion · GerberArnold J. Wolf & Fern Tablin, Petitioners
- Docket No. 26652-10 · 2/29/2012 · Summary Opinion · GerberConrad Y. Edosada, Petitioner
- Docket No. 239-11 · 2/13/2012 · Summary Opinion · GerberMoe Mobasher, Petitioner
- Docket No. 18287-10 · 12/19/2011 · Summary Opinion · GerberAllan K. Vetere, Petitioner
- Docket No. 15472-07 · 8/15/2011 · Summary Opinion · GerberWilliam B. & Cheryl B. O'Bryant, Petitioner
- Docket No. 10578-10 · 6/29/2011 · Summary Opinion · GerberLaura E. Mercado, Petitioner
- Docket No. 10847-09 · 6/1/2011 · Summary Opinion · GerberKevin Dean Chaffee, Petitioner
- Docket No. 15596-09 · 5/18/2011 · Summary Opinion · GerberCynthia J. Cantrell, Petitioner
- Docket No. 5405-10 · 5/12/2011 · Summary Opinion · GerberGary T. Payne & Carline T. Drain, Petitioners
- Docket No. 13834-09 · 4/19/2011 · Summary Opinion · GerberDuane A. & Rachel A. Bakken, Petitioner
- Docket No. 8657-10 · 4/18/2011 · Summary Opinion · GerberReginald L. Moore, Petitioner
- Docket No. 9585-10 · 4/7/2011 · Summary Opinion · GerberBetty L. Klebanoff, 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.