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)
60 opinions indexed · filter: Gerber · TCOP · showing most recent 60.
- Docket No. 1394-16 · 3/11/2019 · T.C. Opinion · GerberLevon Johnson, Petitioner
- Docket No. 25605-15 · 6/7/2017 · T.C. Opinion · GerberIan D. Smith, Petitioner
- Docket No. 4908-07 · 5/6/2009 · T.C. Opinion · GerberMattie Marie Mason, Petitioner
- Docket No. 3510-04 · 4/3/2007 · T.C. Opinion · GerberLeo & Evelyn Trentadue, Petitioner
- Docket No. 5165-04 · 5/16/2006 · T.C. Opinion · GerberJames D. & Beverly H. Turner, Petitioner
- Docket No. 20328-04 · 5/8/2006 · T.C. Opinion · GerberPeabody Natural Resources Company, f.k.a. Hanson Natural Resources Company; Cavenham Forest Industries, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 6899-05 · 5/8/2006 · T.C. Opinion · GerberPeabody Natural Resources Company, f.k.a. Hanson Natural Resources Company; Cavenham Forest Industries, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 6325-04 · 5/12/2005 · T.C. Opinion · GerberPatricia M. Friday, Petitioner
- Docket No. 11109-04 · 2/8/2005 · T.C. Opinion · GerberDavid D. Smith, Petitioner
- Docket No. 11110-04 · 2/8/2005 · T.C. Opinion · GerberDavid D. Smith, Petitioner
- Docket No. 4126-04 · 12/14/2004 · T.C. Opinion · GerberBarbara Drake, Petitioner
- Docket No. 5805-04 · 12/14/2004 · T.C. Opinion · GerberClara L. Prevo, Petitioner
- Docket No. 18095-98 · 9/29/2004 · T.C. Opinion · GerberThe Charles Schwab Corporation and Subsidiaries, Petitioner
- Docket No. 16903-98 · 9/29/2004 · T.C. Opinion · GerberThe Charles Schwab Corporation and Subsidiaries, Petitioner
- Docket No. 7602-02 · 5/12/2004 · T.C. Opinion · GerberEstate of Oren L. Benton, Deceased; Patrick D. Miller, & Beverly A. Benton, Co-Administrators, Petitioners
- Docket No. 18095-98 · 3/9/2004 · T.C. Opinion · GerberThe Charles Schwab Corporation and Subsidiaries, Petitioner
- Docket No. 16903-98 · 3/9/2004 · T.C. Opinion · GerberThe Charles Schwab Corporation and Subsidiaries, Petitioner
- Docket No. 16771-98 · 12/12/2002 · T.C. Opinion · GerberJimmie L. Williams and Annie W. Williams, Deceased; Jimmie L. Williams, Personal Representative, Petitioners
- Docket No. 8054-99 · 7/17/2002 · T.C. Opinion · GerberMetro Leasing & Development Corp., East Bay Chevrolet Company, A Corp., Petitioner
- Docket No. 3042-01 · 6/13/2002 · T.C. Opinion · GerberVirginia M. Hambarian, Petitioner
- Docket No. 3101-01 · 6/13/2002 · T.C. Opinion · GerberJeffrey A. Hambarian, Petitioner
- Docket No. 7973-00 · 6/13/2002 · T.C. Opinion · GerberJeffrey Hambarian & Virginia M. Hambarian, Petitioners
- Docket No. 11856-99 · 6/13/2002 · T.C. Opinion · GerberJeffrey Hambarian & Virginia M. Hambarian, Petitioners
- Docket No. 9260-00 · 4/22/2002 · T.C. Opinion · GerberMichael K. & June C. Hambrick, Petitioner
- Docket No. 19893-97 · 4/9/2002 · T.C. Opinion · GerberDavid H. & Suzanne Hillman, Petitioner
- Docket No. 7268-00 · 3/22/2002 · T.C. Opinion · GerberMelea Limited, Petitioner
- Docket No. 7712-99 · 2/12/2002 · T.C. Opinion · GerberWeyerhaeuser Company, Successor in Interest to Willamette Industries, Inc., Petitioners
- Docket No. 20094-97 · 2/12/2002 · T.C. Opinion · GerberWeyerhaeuser Company, Successor in Interest to Willamette Industries, Inc., Petitioners
- Docket No. 14096-99 · 1/24/2002 · T.C. Opinion · GerberLarry D. Johnson, Transferee, Petitioner
- Docket No. 4428-98 · 12/19/2001 · T.C. Opinion · GerberOliver K. & Deborah L. Robinson, Petitioner
- Docket No. 4429-98 · 12/19/2001 · T.C. Opinion · GerberPak West Airlines, Inc., Petitioner
- Docket No. 4435-98 · 12/19/2001 · T.C. Opinion · GerberCareer Aviation Academy, Inc., Petitioner
- Docket No. 16428-99 · 4/13/2001 · T.C. Opinion · GerberSam H. Patton, Petitioner
- Docket No. 11119-99 · 11/8/2000 · T.C. Opinion · GerberUnion Carbide Corporation and Subsidiaries, Petitioner
- Docket No. 14642-97 · 11/8/2000 · T.C. Opinion · GerberUOP; Catalysts, Adsorbents and Process Systems, Inc., Tax Matters Partner, Petitioners
- Docket No. 14643-97 · 11/8/2000 · T.C. Opinion · GerberUnion Carbide Corporation and Subsidiaries, Petitioner
- Docket No. 14641-97 · 11/8/2000 · T.C. Opinion · GerberUnion Carbide Foreign Sales Corporation, Petitioner
- Docket No. 20968-97 · 7/26/2000 · T.C. Opinion · GerberEstate of Melvine B. Atkinson, Deceased; Christopher J. MacQuarrie, Executor, Petitioners
- Docket No. 3110-98 · 7/17/2000 · T.C. Opinion · GerberTutor-Saliba Corporation, a California Corporation, Petitioner
- Docket No. 18049-97 · 5/30/2000 · T.C. Opinion · GerberPelaez and Sons, Inc.; Christina P. Hooker, Tax Matters Person, Petitioners
- Docket No. 23936-97 · 3/28/2000 · T.C. Opinion · GerberSutherland Lumber-Southwest, Inc., Petitioner
- Docket No. 19893-97 · 2/29/2000 · T.C. Opinion · GerberDavid H. & Suzanne Hillman, Petitioner
- Docket No. 24014-97 · 12/16/1999 · T.C. Opinion · GerberRountree Cotton Co., Inc., Petitioner
- Docket No. 15289-97 · 9/1/1999 · T.C. Opinion · GerberPaul J. Pekar, Petitioner
- Docket No. 14031-96 · 5/28/1999 · T.C. Opinion · GerberAldrich H. Ames, Petitioner
- Docket No. 11472-96 · 6/23/1998 · T.C. Opinion · GerberFredrick J. & Ruth Wuebker, Petitioner
- Docket No. 9201-95 · 2/9/1998 · T.C. Opinion · GerberRalph F. Waterman, Petitioner
- Docket No. 18298-95 · 1/21/1998 · T.C. Opinion · GerberSteven R. & Terry D. Williams, Petitioner
- Docket No. 24656-93 · 12/29/1997 · T.C. Opinion · GerberLakewood Associates; Robert G. Moore, Tax Matters Partner, Petitioners
- Docket No. 730-96 · 12/22/1997 · T.C. Opinion · GerberP.D.B. Sports, Ltd.; Bowlen Sports, Inc., Tax Matters Partner, Petitioners
- Docket No. 3980-96 · 9/9/1997 · T.C. Opinion · GerberNielson-True Partnership; True Oil Company, Tax Matters Partner, Petitioners
- Docket No. 12069-95 · 9/9/1997 · T.C. Opinion · GerberNielson-True Partnership; True Oil Company, Tax Matters Partner, Petitioners
- Docket No. 10159-95 · 6/25/1997 · T.C. Opinion · GerberTaiyo Hawaii Company, Ltd., Petitioner
- Docket No. 2944-95 · 6/17/1997 · T.C. Opinion · GerberAmdahl Corporation and Consolidated Subsidiaries, Petitioner
- Docket No. 19202-94 · 3/26/1997 · T.C. Opinion · GerberGeneral Dynamics Corporation and Subsidiaries, Petitioner
- Docket No. 19203-94 · 3/26/1997 · T.C. Opinion · GerberGeneral Dynamics Foreign Sales Corp., Petitioner
- Docket No. 11770-96 · 1/2/1997 · T.C. Opinion · GerberLawrence V. & Katharine T. Brookes, Petitioner
- Docket No. 792-94 · 5/28/1996 · T.C. Opinion · GerberAlfred E. Gallade, Petitioner
- Docket No. 791-94 · 5/28/1996 · T.C. Opinion · GerberAlfred E. Gallade, Petitioner
- Docket No. 22997-94 · 12/7/1995 · T.C. Opinion · GerberChan Q. & Quynh Kieu, 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.