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)
320 opinions indexed · filter: Gerber · MOP · showing most recent 100.
- 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. 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. 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. 7766-17 · 12/18/2018 · Memorandum Opinion · GerberConrad Prentiss Burnett, Jr., Petitioner
- Docket No. 9693-17 · 11/8/2018 · Memorandum Opinion · GerberMichael James Wells & Lynn Anita Kirchner-Wells, Petitioners
- Docket No. 13271-14 · 8/27/2018 · Memorandum Opinion · GerberRobert Forlizzo, Deceased and Judith Ingram, Petitioners
- Docket No. 13272-14 · 8/27/2018 · Memorandum Opinion · GerberRobert Forlizzo, Deceased, Petitioner
- Docket No. 27062-16 · 1/16/2018 · Memorandum Opinion · GerberJohn Anthony Glennon, 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. 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. 24549-15 · 9/27/2016 · Memorandum Opinion · GerberShenita A. Hill, Petitioner
- 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. 25842-10 · 8/10/2015 · Memorandum Opinion · GerberJason R. Beck, Petitioner
- Docket No. 27994-12 · 8/5/2015 · Memorandum Opinion · GerberLarry W. Kline & Christine Kline, Petitioners
- Docket No. 27926-12 · 8/5/2015 · Memorandum Opinion · GerberLarry W. Kline, Petitioner
- Docket No. 2301-13 · 12/2/2014 · Memorandum Opinion · GerberTeresa Palomares a.k.a. Teresa Garcia, Petitioners
- Docket No. 26033-12 · 9/30/2014 · Memorandum Opinion · GerberBinh Nguyen & Nhat K. Nguyen, 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. 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. 22909-10 · 2/26/2013 · Memorandum Opinion · GerberMichael L. Thomas & Julie A. Thomas, n.k.a. Julie A. Browne, Petitioners
- Docket No. 7250-12 · 1/14/2013 · Memorandum Opinion · GerberTerry D. Albright, Petitioner
- Docket No. 25833-10 · 10/25/2012 · Memorandum Opinion · GerberChurchill, LTD. Employee Stock Ownership Plan & Trust, Petitioner
- Docket No. 10939-11 · 8/28/2012 · Memorandum Opinion · GerberKevin P. & Amber Y. Larievy, Petitioner
- Docket No. 28516-08 · 8/30/2010 · Memorandum Opinion · GerberYair Alonim, Petitioner
- Docket No. 21932-08 · 6/16/2010 · Memorandum Opinion · GerberKathleen Miller Geiger, Petitioner
- Docket No. 10413-08 · 3/22/2010 · Memorandum Opinion · GerberDavid J. & Letitia B. Crawford, Petitioner
- Docket No. 17809-08 · 2/25/2010 · Memorandum Opinion · GerberJames Robert & Kathy Morse, Petitioner
- Docket No. 26521-08 · 2/25/2010 · Memorandum Opinion · GerberJames Robert & Kathy S. Morse, Petitioner
- Docket No. 6975-08 · 1/13/2010 · Memorandum Opinion · GerberJulie Leigh Domeny, Petitioner
- Docket No. 30707-08 · 12/22/2009 · Memorandum Opinion · GerberWilliam Ray Cessna, Petitioner
- Docket No. 1809-09 · 10/26/2009 · Memorandum Opinion · GerberDearon & Rochelle L. Mattox, Petitioner
- Docket No. 18373-07 · 6/4/2009 · Memorandum Opinion · GerberThomas B. & Labelle D. Lance, Petitioner
- Docket No. 15162-07 · 4/27/2009 · Memorandum Opinion · GerberRicky L. Spain, Petitioner
- Docket No. 12000-07 · 3/31/2009 · Memorandum Opinion · GerberGlen Robert Broemer, Petitioner
- Docket No. 7222-06 · 10/21/2008 · Memorandum Opinion · GerberSheri A. Willis, Petitioner
- Docket No. 7140-06 · 10/21/2008 · Memorandum Opinion · GerberClifton K. Willis, Petitioner
- Docket No. 10864-07 · 8/6/2008 · Memorandum Opinion · GerberShaun D. Ryan, Petitioner
- Docket No. 26301-06 · 2/13/2008 · Memorandum Opinion · GerberNicolas Mack, Petitioner
- Docket No. 446-06 · 2/13/2008 · Memorandum Opinion · GerberNicholas Mack, Petitioner
- Docket No. 11902-05 · 12/17/2007 · Memorandum Opinion · GerberRhett Rance & Alice Avila Smith, Petitioner
- Docket No. 13225-05 · 12/17/2007 · Memorandum Opinion · GerberJoel Rance & LaRhea Smith, Petitioner
- Docket No. 13227-05 · 12/17/2007 · Memorandum Opinion · GerberRhett Rance & Alice Avila Smith, Petitioner
- Docket No. 13226-05 · 12/17/2007 · Memorandum Opinion · GerberJ. Zane Smith & Shannon R. Creese Smith, Petitioners
- Docket No. 13228-05 · 12/17/2007 · Memorandum Opinion · GerberRhett Rance & Alice Avila Smith, Petitioner
- Docket No. 4284-06 · 6/20/2007 · Memorandum Opinion · GerberChester E. Davis, Petitioner
- Docket No. 7878-06 · 6/19/2007 · Memorandum Opinion · GerberVictoria Rae Moore, Petitioner
- Docket No. 2537-05 · 4/17/2007 · Memorandum Opinion · GerberSam E. Scott, Petitioner
- Docket No. 15613-04 · 11/9/2006 · Memorandum Opinion · GerberJohn S. Cooper, Jr., Petitioner
- Docket No. 13434-03 · 11/7/2006 · Memorandum Opinion · GerberRoland & Marie Womack, Petitioner
- Docket No. 19829-03 · 11/7/2006 · Memorandum Opinion · GerberAnastasios & Maria Spiridakos, Petitioner
- Docket No. 7602-02 · 9/14/2006 · Memorandum Opinion · GerberEstate of Oren L. Benton, Deceased; Patrick D. Miller, & Beverly A. Benton, Co-Administrators, Petitioners
- Docket No. 11902-05 · 8/31/2006 · Memorandum Opinion · GerberRhett Rance & Alice Avila Smith, Petitioner
- Docket No. 8656-99 · 7/5/2006 · Memorandum Opinion · GerberEstate of John L. Baird, Deceased; Ellen B. Kirkland & J. Samuel Baird, Co-Executors, Petitioners
- Docket No. 8657-99 · 7/5/2006 · Memorandum Opinion · GerberEstate of Sarah W. Baird, Deceased; Ellen B. Kirkland & J. Samuel Baird, Co-Executors, Petitioners
- Docket No. 5393-04 · 5/31/2006 · Memorandum Opinion · GerberBentley Court II Limited Partnership; B.F. Bentley, Inc., Tax Matters Partner, Petitioners
- Docket No. 20763-04 · 10/11/2005 · Memorandum Opinion · GerberJerome J. Norris, Petitioner
- Docket No. 14372-04 · 10/3/2005 · Memorandum Opinion · GerberChristopher Michael Frazier, Petitioner
- Docket No. 127-04 · 9/28/2005 · Memorandum Opinion · GerberDenis H. Dieker, Jr. & Shirley J. Dieker, Petitioners
- Docket No. 130-04 · 9/28/2005 · Memorandum Opinion · GerberSteven A. & Vickie L. Nienke, Petitioner
- Docket No. 128-04 · 9/28/2005 · Memorandum Opinion · GerberJohn & Sandee Pierce, Petitioner
- Docket No. 4008-04 · 8/16/2005 · Memorandum Opinion · GerberMehdi H. Hajiyani, Petitioner
- Docket No. 3512-03 · 5/31/2005 · Memorandum Opinion · GerberEstate of Frazier Jelke, III, Deceased; Wachovia Bank, National Association,f.k.a. First Union National Bank, Personal Representative,, Petitioners
- Docket No. 1467-03 · 5/25/2005 · Memorandum Opinion · GerberHenry Uscinski and Jacqueline Uscinski, Petitioners
- Docket No. 3588-96 · 5/23/2005 · Memorandum Opinion · GerberRobert E. Corrigan, Deceased, Petitioner
- Docket No. 15888-03 · 5/11/2005 · Memorandum Opinion · GerberSusanne Shaw, Petitioner
- Docket No. 12846-02 · 4/26/2005 · Memorandum Opinion · GerberJoan Phyllis Levy, Petitioner
- Docket No. 1468-03 · 4/19/2005 · Memorandum Opinion · GerberKenneth Hawkins, Petitioner
- Docket No. 18530-02 · 2/17/2005 · Memorandum Opinion · GerberDan C. & Cassandra T. Williams, Petitioner
- Docket No. 12746-01 · 1/31/2005 · Memorandum Opinion · GerberCMA Consolidated, Inc. & Subsidiaries, Inc., Petitioner
- Docket No. 10391-03 · 1/26/2005 · Memorandum Opinion · GerberRobert Rodriguez, Petitioner
- Docket No. 19495-02 · 10/25/2004 · Memorandum Opinion · GerberSt. Luc Valbrun, Petitioner
- Docket No. 3563-03 · 10/19/2004 · Memorandum Opinion · GerberGeoffrey K. Calderone, Sr., Petitioner
- Docket No. 14036-02 · 9/15/2004 · Memorandum Opinion · GerberTimothy J. & Deborah A. Phelan, Petitioner
- Docket No. 16309-98 · 9/1/2004 · Memorandum Opinion · GerberJames C. Blanning, Jr., Petitioner
- Docket No. 3873-02 · 7/28/2004 · Memorandum Opinion · GerberKenneth J. Barela, Petitioner
- Docket No. 6650-02 · 7/13/2004 · Memorandum Opinion · GerberMark Fowler & Joylyn Souter-Fowler, Petitioners
- Docket No. 13876-02 · 6/17/2004 · Memorandum Opinion · GerberManuel Julian Diaz, Petitioner
- Docket No. 7687-02 · 6/15/2004 · Memorandum Opinion · GerberKenneth W. & Fayetta Graves, Petitioner
- Docket No. 7748-02 · 6/2/2004 · Memorandum Opinion · GerberSaid M. Karara, Petitioner
- Docket No. 10258-02 · 5/25/2004 · Memorandum Opinion · GerberJack Carson Coleman, Petitioner
- Docket No. 6891-02 · 4/22/2004 · Memorandum Opinion · GerberRussell L. Voorhees, Petitioner
- Docket No. 12522-03 · 4/22/2004 · Memorandum Opinion · GerberJune H. Ginalski, Petitioner
- Docket No. 11486-01 · 3/23/2004 · Memorandum Opinion · GerberNick & Helen Kikalos, Petitioner
- Docket No. 13491-03 · 2/3/2004 · Memorandum Opinion · GerberSue Taylor, Petitioner
- Docket No. 4437-03 · 1/26/2004 · Memorandum Opinion · GerberAriel J. Dorra, Petitioner
- Docket No. 12161-01 · 1/26/2004 · Memorandum Opinion · GerberJohn Huntz Leineweber, Petitioner
- Docket No. 6951-02 · 1/12/2004 · Memorandum Opinion · GerberGraceann Berry, Petitioner
- Docket No. 14639-02 · 1/5/2004 · Memorandum Opinion · GerberPerry Goldman & Sandra Goldman, Petitioners
- Docket No. 12866-02 · 12/8/2003 · Memorandum Opinion · GerberLouise Sirianni and Estate of Samuel A. Sirianni, Deceased; Louise Sirianni, Special Administrator, Petitioners
- Docket No. 5281-00 · 9/23/2003 · Memorandum Opinion · GerberEdward P. Knoll & Mary K. King-Knoll, 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.