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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)

110 opinions indexed · filter: Goldberg · MOP · showing most recent 100.

Docket No. 20879-08 · 10/13/2010 · Memorandum Opinion · Goldberg
Joel P. Arnold, Petitioner
Docket No. 19209-08 · 8/10/2010 · Memorandum Opinion · Goldberg
Jose de Jesus & Evangelina Martinez, Petitioner
Docket No. 17591-07 · 10/1/2009 · Memorandum Opinion · Goldberg
Ann M. LaPlante, Petitioner
Docket No. 24702-06 · 6/15/2009 · Memorandum Opinion · Goldberg
Steven M. McDaniel, Petitioner and Danielle Azcona, Intervenor, Petitioners
Docket No. 766-06 · 6/5/2008 · Memorandum Opinion · Goldberg
Michael N. & Barbara J. Merkin, Petitioner
Docket No. 12344-03 · 7/3/2007 · Memorandum Opinion · Goldberg
Michael J. Rozzano, Jr. & Rose Marie Rozzano, Petitioners
Docket No. 21111-04 · 7/31/2006 · Memorandum Opinion · Goldberg
Rocke Richard LaBozetta, Petitioner
Docket No. 14270-03 · 7/11/2005 · Memorandum Opinion · Goldberg
Peter Milton Joseph and Ella Joseph, Deceased, Petitioners
Docket No. 5884-04 · 5/25/2005 · Memorandum Opinion · Goldberg
Narvell Darling, Petitioner
Docket No. 8964-03 · 3/31/2005 · Memorandum Opinion · Goldberg
Laura D. Seidel, Petitioner
Docket No. 25991-96 · 12/15/2004 · Memorandum Opinion · Goldberg
Glenn A. Mortensen, Petitioner
Docket No. 24946-96 · 12/6/2004 · Memorandum Opinion · Goldberg
Ronald F. & Cynthia G. Van Scoten, Petitioner
Docket No. 25191-96 · 11/24/2004 · Memorandum Opinion · Goldberg
Gary D. & Johnean F. Hansen, Petitioner
Docket No. 11876-02 · 12/4/2003 · Memorandum Opinion · Goldberg
Anthony Sciola, Petitioner
Docket No. 12424-02 · 11/6/2003 · Memorandum Opinion · Goldberg
Lawrence Moore, Petitioner
Docket No. 356-00 · 8/11/2003 · Memorandum Opinion · Goldberg
James & Terri Carskadon, Petitioner
Docket No. 13256-01 · 7/2/2003 · Memorandum Opinion · Goldberg
Edward A. Bougas, III, Petitioner
Docket No. 4088-02 · 10/8/2002 · Memorandum Opinion · Goldberg
Dieter Stussy, Petitioner
Docket No. 16165-99 · 9/30/2002 · Memorandum Opinion · Goldberg
Cedric K. & Madelyn D. Nunn, Petitioner
Docket No. 10828-00 · 8/8/2002 · Memorandum Opinion · Goldberg
Perry H. Kay, Sr., Petitioner
Docket No. 6546-00 · 4/1/2002 · Memorandum Opinion · Goldberg
Randal W. Howard, Petitioner
Docket No. 7734-00 · 2/19/2002 · Memorandum Opinion · Goldberg
Karen Boyd, Petitioner
Docket No. 16512-99 · 2/8/2002 · Memorandum Opinion · Goldberg
Tom & Louise Kappus, Petitioner
Docket No. 12919-99 · 1/30/2002 · Memorandum Opinion · Goldberg
Eugene Clark, Petitioner
Docket No. 1014-00 · 1/22/2002 · Memorandum Opinion · Goldberg
Sarah A. Bland-Barclay and Francis Barclay, Deceased, Petitioners
Docket No. 10157-99 · 12/28/2001 · Memorandum Opinion · Goldberg
Plastic Engineering & Technical Services, Inc., Petitioner
Docket No. 15017-99 · 8/14/2001 · Memorandum Opinion · Goldberg
John Jeter, Petitioner
Docket No. 2081-98 · 6/26/2001 · Memorandum Opinion · Goldberg
James E. & Ruth L. Norris, Petitioner
Docket No. 11521-99 · 5/14/2001 · Memorandum Opinion · Goldberg
John & Christina Wade, Petitioner
Docket No. 8272-99 · 11/1/2000 · Memorandum Opinion · Goldberg
Alron Engineering & Testing Corp., Petitioner
Docket No. 25660-95 · 10/20/2000 · Memorandum Opinion · Goldberg
Ronald J. & Linda Gabriel, Petitioner
Docket No. 4471-99 · 9/27/2000 · Memorandum Opinion · Goldberg
Patricia L. Baldwin, Petitioner
Docket No. 20304-98 · 8/8/2000 · Memorandum Opinion · Goldberg
Eugene W. Alpern, Petitioner
Docket No. 1145-99 · 8/4/2000 · Memorandum Opinion · Goldberg
Anthony S. D'Acquisto, Petitioner
Docket No. 2968-98 · 6/14/2000 · Memorandum Opinion · Goldberg
Tommy W. & Pamela L. Busbee, Petitioner
Docket No. 15981-98 · 5/18/2000 · Memorandum Opinion · Goldberg
Asa Eugene Pearson, Petitioner
Docket No. 2423-93 · 3/7/2000 · Memorandum Opinion · Goldberg
Douglas L. Hadsell, Petitioner
Docket No. 11444-96 · 2/4/2000 · Memorandum Opinion · Goldberg
Frances L. & Gary L. Rambacher, Petitioner
Docket No. 14863-98 · 12/8/1999 · Memorandum Opinion · Goldberg
John Shackelford Fairbanks, Petitioner
Docket No. 12129-98 · 11/10/1999 · Memorandum Opinion · Goldberg
John Edward Tucker, Petitioner
Docket No. 1580-98 · 10/28/1999 · Memorandum Opinion · Goldberg
Sandra L. McBrayer, Petitioner
Docket No. 12757-98 · 10/25/1999 · Memorandum Opinion · Goldberg
Luisa Deal, Petitioner
Docket No. 22332-97 · 10/25/1999 · Memorandum Opinion · Goldberg
Rockwell Banker, Petitioner
Docket No. 17186-98 · 9/24/1999 · Memorandum Opinion · Goldberg
Miguel A. Bauta, Petitioner
Docket No. 14702-98 · 9/24/1999 · Memorandum Opinion · Goldberg
John Walter Wolf, Petitioner
Docket No. 17187-98 · 9/24/1999 · Memorandum Opinion · Goldberg
Floyd Daniel, Jr., Petitioner
Docket No. 15459-98 · 9/24/1999 · Memorandum Opinion · Goldberg
Pradel Lucas, Petitioner
Docket No. 17302-98 · 9/24/1999 · Memorandum Opinion · Goldberg
Alfredo Dominguez, Petitioner
Docket No. 18229-98 · 8/23/1999 · Memorandum Opinion · Goldberg
Dale L. Whittington, Petitioner
Docket No. 14003-97 · 5/5/1999 · Memorandum Opinion · Goldberg
Hansel Hamlin Johnson, Jr. & Janice H. Johnson, Petitioners
Docket No. 12687-97 · 4/29/1999 · Memorandum Opinion · Goldberg
Marian Wilson, Petitioner
Docket No. 8983-97 · 4/29/1999 · Memorandum Opinion · Goldberg
Paula M. Kelly, Petitioner
Docket No. 7380-97 · 4/2/1999 · Memorandum Opinion · Goldberg
Robert J. Geary, Petitioner
Docket No. 25248-93 · 3/31/1999 · Memorandum Opinion · Goldberg
Epco, Inc. and Subsidiaries, Petitioner
Docket No. 26560-96 · 3/23/1999 · Memorandum Opinion · Goldberg
George & Joan Prosman, Petitioner
Docket No. 10777-97 · 2/4/1999 · Memorandum Opinion · Goldberg
David C. Sylvester, Petitioner
Docket No. 8582-97 · 1/13/1999 · Memorandum Opinion · Goldberg
Thomas Mark Peaslee, Petitioner
Docket No. 6953-97 · 12/10/1998 · Memorandum Opinion · Goldberg
Estate of Charles K. Russell, Deceased; Lavada S. Russell, Executrix; and Lavada S. Russell, Petitioners
Docket No. 15751-97 · 11/25/1998 · Memorandum Opinion · Goldberg
Denson C. & Linda C. Brumley, Petitioner
Docket No. 20658-97 · 11/19/1998 · Memorandum Opinion · Goldberg
Miriam Villarreal, Petitioner
Docket No. 20659-97 · 11/19/1998 · Memorandum Opinion · Goldberg
Juan Villarreal, Petitioner
Docket No. 10897-97 · 11/19/1998 · Memorandum Opinion · Goldberg
Juan M. & Miriam J. Villarreal, Petitioner
Docket No. 27259-96 · 10/26/1998 · Memorandum Opinion · Goldberg
Clifford Thomas & Leah Diane Noah, Petitioner
Docket No. 8698-97 · 10/5/1998 · Memorandum Opinion · Goldberg
Travis & Jayne Sanderson, Petitioner
Docket No. 12505-97 · 9/29/1998 · Memorandum Opinion · Goldberg
Ludivina Madrigal, Petitioner
Docket No. 5033-97 · 8/24/1998 · Memorandum Opinion · Goldberg
Girish & Nalini G. Patel, Petitioner
Docket No. 14565-97 · 5/28/1998 · Memorandum Opinion · Goldberg
Theodore Jones, Petitioner
Docket No. 14566-97 · 5/28/1998 · Memorandum Opinion · Goldberg
Catherine Allen-Jones, Petitioner
Docket No. 11443-96 · 3/30/1998 · Memorandum Opinion · Goldberg
Frances L. & Gary L. Rambacher, Petitioner
Docket No. 16754-96 · 1/27/1998 · Memorandum Opinion · Goldberg
Estate of Doris J. Severt, Deceased; Denise M. Harple, Executor, Petitioners
Docket No. 18672-96 · 1/20/1998 · Memorandum Opinion · Goldberg
Paul M. & June S. Sengpiehl, Petitioner
Docket No. 14800-96 · 12/22/1997 · Memorandum Opinion · Goldberg
Stanley & Gail Laber, Petitioner
Docket No. 10560-96 · 12/22/1997 · Memorandum Opinion · Goldberg
William L. & Mary Lee Powell, Petitioner
Docket No. 16969-96 · 11/19/1997 · Memorandum Opinion · Goldberg
Simon J. Trueblood, Petitioner
Docket No. 11581-96 · 11/17/1997 · Memorandum Opinion · Goldberg
Family Service of El Paso, Inc., Petitioner
Docket No. 11918-96 · 11/17/1997 · Memorandum Opinion · Goldberg
Schoenstatt, Inc., Petitioner
Docket No. 11921-96 · 11/17/1997 · Memorandum Opinion · Goldberg
Waldorf School Association of Texas, Inc., Petitioner
Docket No. 11919-96 · 11/17/1997 · Memorandum Opinion · Goldberg
Amarillo Council on Alcoholism and Drug Abuse, Petitioner
Docket No. 11227-96 · 11/17/1997 · Memorandum Opinion · Goldberg
Women of the Motion Picture Industry, Petitioner
Docket No. 15218-96 · 11/17/1997 · Memorandum Opinion · Goldberg
Raymond Verni Schroeder, Petitioner
Docket No. 7532-94 · 11/6/1997 · Memorandum Opinion · Goldberg
Joseph S. King, Petitioner
Docket No. 23237-96 · 10/29/1997 · Memorandum Opinion · Goldberg
Octavio & Felicitas Olvera, Petitioner
Docket No. 6119-96 · 10/28/1997 · Memorandum Opinion · Goldberg
Richard Walter Drake, Petitioner
Docket No. 15958-97 · 8/7/1997 · Memorandum Opinion · Goldberg
Kathie J. Smee, f.k.a. Kathie J. Zavitz, Petitioners
Docket No. 11407-95 · 5/29/1997 · Memorandum Opinion · Goldberg
O. H. Tolley, Jr. & Betty Tolley, Petitioners
Docket No. 22986-89 · 4/30/1997 · Memorandum Opinion · Goldberg
George A. & MarySue Coward, Petitioner
Docket No. 12515-95 · 3/24/1997 · Memorandum Opinion · Goldberg
Marvin Ziporyn, Petitioner
Docket No. 17817-94 · 3/4/1997 · Memorandum Opinion · Goldberg
Robin Adams, Petitioner
Docket No. 3387-95 · 2/4/1997 · Memorandum Opinion · Goldberg
Vena Marilyn Wofford, Petitioner
Docket No. 10706-95 · 1/23/1997 · Memorandum Opinion · Goldberg
Janice A. Plekan, Petitioner
Docket No. 22865-94 · 9/19/1996 · Memorandum Opinion · Goldberg
Bernard L. Nadeau, Jr. & Nancy L. Nadeau, Petitioners
Docket No. 12096-94 · 8/27/1996 · Memorandum Opinion · Goldberg
Bill R. & Carolina N. Thomas, Petitioner
Docket No. 7132-94 · 8/27/1996 · Memorandum Opinion · Goldberg
Ronald L. & Deborah L. Miller, Petitioner
Docket No. 3642-94 · 8/15/1996 · Memorandum Opinion · Goldberg
Peter Pettong Chiang & Chung-Yin Chiang, Petitioners
Docket No. 7435-94 · 7/31/1996 · Memorandum Opinion · Goldberg
John Hodel & Louisa A. Hodel, Petitioners
Docket No. 18559-93 · 5/23/1996 · Memorandum Opinion · Goldberg
Ben Cox, Petitioner
Docket No. 18362-93 · 5/22/1996 · Memorandum Opinion · Goldberg
Charles E. King, Petitioner
Docket No. 26363-93 · 5/16/1996 · Memorandum Opinion · Goldberg
Richard L. & Marjorie A. Freese, Petitioner
Docket No. 23890-92 · 4/15/1996 · Memorandum Opinion · Goldberg
Keith Robert Bradbury, Petitioner
Docket No. 27006-93 · 3/13/1996 · Memorandum Opinion · Goldberg
Norman Alfonzo Williams, 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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