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)
335 opinions indexed · filter: Haines · showing most recent 100.
- Docket No. 6631-10 · 6/13/2016 · Memorandum Opinion · HainesJames C. Slone, Transferee, Petitioner
- Docket No. 6630-10 · 6/13/2016 · Memorandum Opinion · HainesSlone Family GST Trust, UA Dated August 6, 1998, Transferee, D. Jack Roberts, Trustee, Petitioners
- Docket No. 6629-10 · 6/13/2016 · Memorandum Opinion · HainesNorma L. Slone, Transferee, Petitioner
- Docket No. 6632-10 · 6/13/2016 · Memorandum Opinion · HainesSlone Revocable Trust, UA Dated September 20, 1994, Transferee, James C. Slone and Norma L. Slone, Trustees, Petitioners
- Docket No. 9376-12 · 5/16/2016 · Memorandum Opinion · HainesSynergy Environmental, Inc., Petitioner
- Docket No. 19949-13 · 1/7/2016 · Memorandum Opinion · HainesFarshid Ghafouri & Elahe H. Ghafouri, Petitioners
- Docket No. 10776-13 · 11/23/2015 · Memorandum Opinion · HainesFleming Cardiovascular, P.A., Petitioner
- Docket No. 22033-12 · 11/3/2015 · Memorandum Opinion · HainesMark R. Smith & Yong N. Smith, Petitioners
- Docket No. 29621-12 · 11/3/2015 · Memorandum Opinion · HainesMark R. Smith & Yong N. Smith, Petitioners
- Docket No. 5678-12 · 10/22/2015 · Memorandum Opinion · HainesCanna Care, Inc., a California not-for-profit Corporation, Petitioner
- Docket No. 10691-13 · 9/10/2015 · Memorandum Opinion · HainesRonald Craig Fish, Petitioner
- Docket No. 12722-13 · 8/6/2015 · Memorandum Opinion · HainesSteven T. Waltner & Sarah V. Waltner, Petitioners
- Docket No. 11917-12 · 6/15/2015 · Memorandum Opinion · HainesJ. Michael Bell & Sandra L. Bell, Petitioners
- Docket No. 11918-12 · 6/15/2015 · Memorandum Opinion · HainesMBA Real Estate, Inc., Petitioner
- Docket No. 16657-12 · 3/10/2015 · Memorandum Opinion · HainesBenjamin B. LeCompte, III & Cathleen B. LeCompte, Petitioners
- Docket No. 11910-12 · 7/23/2014 · Memorandum Opinion · HainesGiant Eagle, Inc., Petitioner
- Docket No. 9376-12 · 7/15/2014 · Memorandum Opinion · HainesSynergy Environmental, Inc., Petitioner
- Docket No. 22855-08 · 7/1/2014 · Memorandum Opinion · HainesColin B. Hunter & Alexia Gilmore, Petitioners
- Docket No. 25270-07 · 7/1/2014 · Memorandum Opinion · HainesColin B. Hunter & Alexia Gilmore, Petitioners
- Docket No. 11264-12 · 3/10/2014 · Memorandum Opinion · HainesJulie A. Oderio, Petitioner
- Docket No. 10670-12 · 1/27/2014 · Memorandum Opinion · HainesSydney Jay Hall, Petitioner
- Docket No. 301-12 · 12/9/2013 · Memorandum Opinion · HainesLourdes Puentes, Petitioner
- Docket No. 11227-12 · 12/9/2013 · Memorandum Opinion · HainesKenneth M. Moore, Petitioner
- Docket No. 117-12 · 12/4/2013 · Summary Opinion · HainesXuye Li, Petitioner
- Docket No. 1713-12 · 10/29/2013 · Memorandum Opinion · HainesEdward J. Fine, Petitioner
- Docket No. 1471-12 · 10/29/2013 · Summary Opinion · HainesOlen C. Grant, Sr. & Alma J. Grant, Petitioners
- Docket No. 2120-12 · 9/30/2013 · Memorandum Opinion · HainesSamuel Kornhauser, Petitioner
- Docket No. 24502-11 · 9/24/2013 · Summary Opinion · HainesSylvester Ogbajie & Ijeoma Martha Iheke, Petitioner
- Docket No. 22057-11 · 9/10/2013 · Summary Opinion · HainesSuzanne M. Matick, Petitioner
- Docket No. 29382-11 · 9/9/2013 · Summary Opinion · HainesJose Hercules & Filipinas M. Daco, Petitioner
- Docket No. 10891-10 · 8/29/2013 · Memorandum Opinion · HainesRamona L. Mitchell, Petitioner
- Docket No. 23498-11 · 8/13/2013 · Summary Opinion · HainesTravis L. & Eddie J. Williams, Petitioner
- Docket No. 23497-11 · 8/13/2013 · Summary Opinion · HainesTravis L. & Eddie J. Williams, Petitioner
- Docket No. 7083-10 · 8/5/2013 · T.C. Opinion · HainesThe Manufacturers Investment Corporation and Subsidiaries, as Successor in Interest to John Hancock Financial Services, Inc. and Subsidiaries; including John Hancock Life Insurance Company (U.S.A.) as Successor in Interest to John Hancock Life Insurance Company (f/k/a John Hancock Mutual Life InsuranceCompany), Petitioner
- Docket No. 6404-09 · 8/5/2013 · T.C. Opinion · HainesJohn Hancock Life Insurance Company (U.S.A.), as Successor in Interest to John Hancock Life Insurance Company; f.k.a. John Hancock Mutual Life Insurance Company and Subsidiaries, Petitioners
- Docket No. 7084-10 · 8/5/2013 · T.C. Opinion · HainesJohn Hancock Life Insurance Company (U.S.A.) and Subsidiaries, as successor to John Hancock Life Insurance Company (f/k/a John Hancock Mutual LifeInsurance Company) and Subsidiaries, Petitioner
- Docket No. 15591-10 · 7/25/2013 · Memorandum Opinion · HainesJohn C. McSween & Sharon L. McSween, Petitioners
- Docket No. 15589-10 · 7/25/2013 · Memorandum Opinion · HainesKayln M. Carpenter, Petitioner
- Docket No. 15590-10 · 7/25/2013 · Memorandum Opinion · HainesScott A. Van Wyhe, Petitioner
- Docket No. 29208-11 · 5/15/2013 · Summary Opinion · HainesCharles Mellor Hargreaves & Karima Hargreaves, Petitioners
- Docket No. 29692-11 · 3/4/2013 · Summary Opinion · HainesNicholas Matthew & Rebekah Brown, Petitioner
- Docket No. 25758-11 · 2/11/2013 · Summary Opinion · HainesJohn & Marcella McCormack, Petitioner
- Docket No. 15879-10 · 1/16/2013 · Memorandum Opinion · HainesRobert Stuart Naylor, Petitioner
- Docket No. 5044-10 · 11/27/2012 · Memorandum Opinion · HainesG.D. Parker, Inc., Petitioner
- Docket No. 29268-09 · 11/27/2012 · Memorandum Opinion · HainesG.D. Parker, Inc., Petitioner
- Docket No. 20280-06 · 11/27/2012 · Memorandum Opinion · HainesG.D. Parker, Inc., Petitioner
- Docket No. 5020-10 · 11/27/2012 · Memorandum Opinion · HainesG D. Parker, Inc., Petitioner
- Docket No. 8940-09 · 4/25/2012 · Memorandum Opinion · HainesEstate of Lois L. Lockett a.k.a. Lois L. Lockett, Deceased, Robert W. Lockett, Jr., Executor, Petitioners
- Docket No. 8922-09 · 4/25/2012 · Memorandum Opinion · HainesEstate of Lois L. Lockett, a.k.a. Lois L. Lockett, Deceased, Robert W. Lockett, Jr., Executor, Petitioners
- Docket No. 15168-10 · 4/25/2012 · Memorandum Opinion · HainesCatherine Marie Nunez f.k.a. Catherine Marie Uriarte, Petitioner, and Robert F. Uriarte, Intervenor, Petitioners
- Docket No. 19907-10 · 4/19/2012 · Memorandum Opinion · HainesBetty A. Ong, Petitioner
- Docket No. 28138-10 · 4/19/2012 · Memorandum Opinion · HainesBetty A. Ong, Petitioner
- Docket No. 18746-10 · 4/19/2012 · Memorandum Opinion · HainesBetty A. Ong, Petitioner
- Docket No. 16498-10 · 4/19/2012 · Memorandum Opinion · HainesBetty A. Ong, Petitioner
- Docket No. 3480-10 · 4/4/2012 · Memorandum Opinion · HainesRobert F. Lain, Petitioner
- Docket No. 10891-10 · 4/3/2012 · T.C. Opinion · HainesRamona L. Mitchell, Petitioner
- Docket No. 10808-09 · 3/26/2012 · Memorandum Opinion · HainesAlbert D. Wandry a.k.a. A. Dean Wandry, Donor, Petitioners
- Docket No. 10751-09 · 3/26/2012 · Memorandum Opinion · HainesJoanne M. Wandry, Donor, Petitioner
- Docket No. 11469-10 · 3/26/2012 · Memorandum Opinion · HainesMario E. Cayabyab, Petitioner
- Docket No. 6631-10 · 3/1/2012 · Memorandum Opinion · HainesJames C. Slone, Transferee, Petitioner
- Docket No. 6632-10 · 3/1/2012 · Memorandum Opinion · HainesSlone Revocable Trust, UA Dated September 20, 1994, Transferee, James C. Slone and Norma L. Slone, Trustees, Petitioners
- Docket No. 6630-10 · 3/1/2012 · Memorandum Opinion · HainesSlone Family GST Trust, UA Dated August 6, 1998, Transferee, D. Jack Roberts, Trustee, Petitioners
- Docket No. 6629-10 · 3/1/2012 · Memorandum Opinion · HainesNorma L. Slone, Transferee, Petitioner
- Docket No. 9458-10 · 2/29/2012 · T.C. Opinion · HainesResearch Corporation, Petitioner
- Docket No. 15590-10 · 1/3/2012 · Memorandum Opinion · HainesScott A. Van Wyhe, Petitioner
- Docket No. 15589-10 · 1/3/2012 · Memorandum Opinion · HainesKayln M. Carpenter, Petitioner
- Docket No. 15591-10 · 1/3/2012 · Memorandum Opinion · HainesJohn C. McSween & Sharon L. McSween, Petitioners
- Docket No. 8441-10 · 12/19/2011 · Memorandum Opinion · HainesRichard Loren Morgan, Petitioner
- Docket No. 22655-09 · 12/14/2011 · Memorandum Opinion · HainesEzekiel Kamps, Petitioner
- Docket No. 14912-10 · 11/28/2011 · Memorandum Opinion · HainesKamal A. Hiramanek, Petitioner, and Adil Hiramanek, Intervenor, Petitioners
- Docket No. 22667-07 · 11/23/2011 · Memorandum Opinion · HainesJohn E. & Frances L. Rogers, Petitioner
- Docket No. 615-10 · 11/23/2011 · Memorandum Opinion · HainesCharles R. Wheeler, Petitioner
- Docket No. 29397-08 · 11/2/2011 · Memorandum Opinion · HainesEstate of Paul H. Liljestrand, Deceased, Robert Liljestrand, Executor, Petitioners
- Docket No. 27484-09 · 10/27/2011 · T.C. Opinion · HainesJoseph Melville Woods, Jr., Petitioner
- Docket No. 6699-07 · 10/27/2011 · Memorandum Opinion · HainesDenise Kilker, Petitioner
- Docket No. 20312-09 · 10/11/2011 · Summary Opinion · HainesVictor & Francisca Ani, Petitioner
- Docket No. 1545-09 · 9/28/2011 · Memorandum Opinion · HainesThomas & Monica L. Kleber, Petitioner
- Docket No. 14274-09 · 9/26/2011 · Memorandum Opinion · HainesTheresa M. Karam, Petitioner
- Docket No. 25551-09 · 9/19/2011 · Summary Opinion · HainesPhillip Doris, Petitioner
- Docket No. 20393-09 · 8/30/2011 · Summary Opinion · HainesRandall C. & Leslie A. Whitney, Petitioner
- Docket No. 18240-09 · 8/29/2011 · Memorandum Opinion · HainesMatthew R. Perkins, Petitioner
- Docket No. 19823-09 · 8/25/2011 · Memorandum Opinion · HainesJeremiah & Addie Weatherly, Petitioner
- Docket No. 11504-09 · 8/22/2011 · Memorandum Opinion · HainesRobert Rowen Westerman, Petitioner
- Docket No. 24387-07 · 8/17/2011 · Memorandum Opinion · HainesMary E. Cahill, Petitioner
- Docket No. 18977-09 · 8/17/2011 · Memorandum Opinion · HainesLuis Bulas, Petitioner
- Docket No. 10888-10 · 8/15/2011 · Memorandum Opinion · HainesAdan Sucilla, Petitioner
- Docket No. 6053-09 · 7/26/2011 · Summary Opinion · HainesWilliam Gerard Pearce, Petitioner
- Docket No. 10514-09 · 7/25/2011 · Memorandum Opinion · HainesSimeon E. & Cynthia L. Isaacs, Petitioner
- Docket No. 10516-09 · 7/25/2011 · Memorandum Opinion · HainesSimeon E. & Cynthia L. Isaacs, Petitioner
- Docket No. 22339-09 · 7/14/2011 · Summary Opinion · HainesStephen L. & Darlene G. Morgan, Petitioner
- Docket No. 13399-10 · 7/12/2011 · T.C. Opinion · HainesKenneth William Kasper, Petitioner
- Docket No. 2224-09 · 7/7/2011 · Memorandum Opinion · HainesWilliam & Sharon Norris, Petitioner
- Docket No. 8608-10 · 6/14/2011 · Summary Opinion · HainesKristen Kathy Black, Petitioner
- Docket No. 26378-06 · 6/6/2011 · Memorandum Opinion · HainesFrederick D. Todd, II & Linda D. Todd, Petitioners
- Docket No. 14064-09 · 4/18/2011 · Summary Opinion · HainesCristian & Gabriela Bureriu, Petitioner
- Docket No. 19813-06 · 4/13/2011 · Memorandum Opinion · HainesRicardo A. & Tari Scurlock Garcia, Petitioner
- Docket No. 13679-09 · 4/6/2011 · Summary Opinion · HainesTimothy Owen Micek, Petitioner
- Docket No. 5776-09 · 4/4/2011 · Memorandum Opinion · HainesWilliam Jones, Petitioner
- Docket No. 5217-09 · 3/16/2011 · Memorandum Opinion · HainesEdward M. & Lorraine A. Kurata, Petitioner
- Docket No. 18866-09 · 2/14/2011 · Memorandum Opinion · HainesW. James & Vally Kubon, 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.