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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)

266 opinions indexed · filter: Haines · MOP · showing most recent 100.

Docket No. 6631-10 · 6/13/2016 · Memorandum Opinion · Haines
James C. Slone, Transferee, Petitioner
Docket No. 6632-10 · 6/13/2016 · Memorandum Opinion · Haines
Slone Revocable Trust, UA Dated September 20, 1994, Transferee, James C. Slone and Norma L. Slone, Trustees, Petitioners
Docket No. 6629-10 · 6/13/2016 · Memorandum Opinion · Haines
Norma L. Slone, Transferee, Petitioner
Docket No. 6630-10 · 6/13/2016 · Memorandum Opinion · Haines
Slone Family GST Trust, UA Dated August 6, 1998, Transferee, D. Jack Roberts, Trustee, Petitioners
Docket No. 9376-12 · 5/16/2016 · Memorandum Opinion · Haines
Synergy Environmental, Inc., Petitioner
Docket No. 19949-13 · 1/7/2016 · Memorandum Opinion · Haines
Farshid Ghafouri & Elahe H. Ghafouri, Petitioners
Docket No. 10776-13 · 11/23/2015 · Memorandum Opinion · Haines
Fleming Cardiovascular, P.A., Petitioner
Docket No. 22033-12 · 11/3/2015 · Memorandum Opinion · Haines
Mark R. Smith & Yong N. Smith, Petitioners
Docket No. 29621-12 · 11/3/2015 · Memorandum Opinion · Haines
Mark R. Smith & Yong N. Smith, Petitioners
Docket No. 5678-12 · 10/22/2015 · Memorandum Opinion · Haines
Canna Care, Inc., a California not-for-profit Corporation, Petitioner
Docket No. 10691-13 · 9/10/2015 · Memorandum Opinion · Haines
Ronald Craig Fish, Petitioner
Docket No. 12722-13 · 8/6/2015 · Memorandum Opinion · Haines
Steven T. Waltner & Sarah V. Waltner, Petitioners
Docket No. 11918-12 · 6/15/2015 · Memorandum Opinion · Haines
MBA Real Estate, Inc., Petitioner
Docket No. 11917-12 · 6/15/2015 · Memorandum Opinion · Haines
J. Michael Bell & Sandra L. Bell, Petitioners
Docket No. 16657-12 · 3/10/2015 · Memorandum Opinion · Haines
Benjamin B. LeCompte, III & Cathleen B. LeCompte, Petitioners
Docket No. 11910-12 · 7/23/2014 · Memorandum Opinion · Haines
Giant Eagle, Inc., Petitioner
Docket No. 9376-12 · 7/15/2014 · Memorandum Opinion · Haines
Synergy Environmental, Inc., Petitioner
Docket No. 25270-07 · 7/1/2014 · Memorandum Opinion · Haines
Colin B. Hunter & Alexia Gilmore, Petitioners
Docket No. 22855-08 · 7/1/2014 · Memorandum Opinion · Haines
Colin B. Hunter & Alexia Gilmore, Petitioners
Docket No. 11264-12 · 3/10/2014 · Memorandum Opinion · Haines
Julie A. Oderio, Petitioner
Docket No. 10670-12 · 1/27/2014 · Memorandum Opinion · Haines
Sydney Jay Hall, Petitioner
Docket No. 301-12 · 12/9/2013 · Memorandum Opinion · Haines
Lourdes Puentes, Petitioner
Docket No. 11227-12 · 12/9/2013 · Memorandum Opinion · Haines
Kenneth M. Moore, Petitioner
Docket No. 1713-12 · 10/29/2013 · Memorandum Opinion · Haines
Edward J. Fine, Petitioner
Docket No. 2120-12 · 9/30/2013 · Memorandum Opinion · Haines
Samuel Kornhauser, Petitioner
Docket No. 10891-10 · 8/29/2013 · Memorandum Opinion · Haines
Ramona L. Mitchell, Petitioner
Docket No. 15590-10 · 7/25/2013 · Memorandum Opinion · Haines
Scott A. Van Wyhe, Petitioner
Docket No. 15589-10 · 7/25/2013 · Memorandum Opinion · Haines
Kayln M. Carpenter, Petitioner
Docket No. 15591-10 · 7/25/2013 · Memorandum Opinion · Haines
John C. McSween & Sharon L. McSween, Petitioners
Docket No. 15879-10 · 1/16/2013 · Memorandum Opinion · Haines
Robert Stuart Naylor, Petitioner
Docket No. 5044-10 · 11/27/2012 · Memorandum Opinion · Haines
G.D. Parker, Inc., Petitioner
Docket No. 29268-09 · 11/27/2012 · Memorandum Opinion · Haines
G.D. Parker, Inc., Petitioner
Docket No. 5020-10 · 11/27/2012 · Memorandum Opinion · Haines
G D. Parker, Inc., Petitioner
Docket No. 20280-06 · 11/27/2012 · Memorandum Opinion · Haines
G.D. Parker, Inc., Petitioner
Docket No. 15168-10 · 4/25/2012 · Memorandum Opinion · Haines
Catherine Marie Nunez f.k.a. Catherine Marie Uriarte, Petitioner, and Robert F. Uriarte, Intervenor, Petitioners
Docket No. 8940-09 · 4/25/2012 · Memorandum Opinion · Haines
Estate 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 · Haines
Estate of Lois L. Lockett, a.k.a. Lois L. Lockett, Deceased, Robert W. Lockett, Jr., Executor, Petitioners
Docket No. 16498-10 · 4/19/2012 · Memorandum Opinion · Haines
Betty A. Ong, Petitioner
Docket No. 28138-10 · 4/19/2012 · Memorandum Opinion · Haines
Betty A. Ong, Petitioner
Docket No. 18746-10 · 4/19/2012 · Memorandum Opinion · Haines
Betty A. Ong, Petitioner
Docket No. 19907-10 · 4/19/2012 · Memorandum Opinion · Haines
Betty A. Ong, Petitioner
Docket No. 3480-10 · 4/4/2012 · Memorandum Opinion · Haines
Robert F. Lain, Petitioner
Docket No. 10808-09 · 3/26/2012 · Memorandum Opinion · Haines
Albert D. Wandry a.k.a. A. Dean Wandry, Donor, Petitioners
Docket No. 11469-10 · 3/26/2012 · Memorandum Opinion · Haines
Mario E. Cayabyab, Petitioner
Docket No. 10751-09 · 3/26/2012 · Memorandum Opinion · Haines
Joanne M. Wandry, Donor, Petitioner
Docket No. 6632-10 · 3/1/2012 · Memorandum Opinion · Haines
Slone Revocable Trust, UA Dated September 20, 1994, Transferee, James C. Slone and Norma L. Slone, Trustees, Petitioners
Docket No. 6629-10 · 3/1/2012 · Memorandum Opinion · Haines
Norma L. Slone, Transferee, Petitioner
Docket No. 6630-10 · 3/1/2012 · Memorandum Opinion · Haines
Slone Family GST Trust, UA Dated August 6, 1998, Transferee, D. Jack Roberts, Trustee, Petitioners
Docket No. 6631-10 · 3/1/2012 · Memorandum Opinion · Haines
James C. Slone, Transferee, Petitioner
Docket No. 15591-10 · 1/3/2012 · Memorandum Opinion · Haines
John C. McSween & Sharon L. McSween, Petitioners
Docket No. 15589-10 · 1/3/2012 · Memorandum Opinion · Haines
Kayln M. Carpenter, Petitioner
Docket No. 15590-10 · 1/3/2012 · Memorandum Opinion · Haines
Scott A. Van Wyhe, Petitioner
Docket No. 8441-10 · 12/19/2011 · Memorandum Opinion · Haines
Richard Loren Morgan, Petitioner
Docket No. 22655-09 · 12/14/2011 · Memorandum Opinion · Haines
Ezekiel Kamps, Petitioner
Docket No. 14912-10 · 11/28/2011 · Memorandum Opinion · Haines
Kamal A. Hiramanek, Petitioner, and Adil Hiramanek, Intervenor, Petitioners
Docket No. 615-10 · 11/23/2011 · Memorandum Opinion · Haines
Charles R. Wheeler, Petitioner
Docket No. 22667-07 · 11/23/2011 · Memorandum Opinion · Haines
John E. & Frances L. Rogers, Petitioner
Docket No. 29397-08 · 11/2/2011 · Memorandum Opinion · Haines
Estate of Paul H. Liljestrand, Deceased, Robert Liljestrand, Executor, Petitioners
Docket No. 6699-07 · 10/27/2011 · Memorandum Opinion · Haines
Denise Kilker, Petitioner
Docket No. 1545-09 · 9/28/2011 · Memorandum Opinion · Haines
Thomas & Monica L. Kleber, Petitioner
Docket No. 14274-09 · 9/26/2011 · Memorandum Opinion · Haines
Theresa M. Karam, Petitioner
Docket No. 18240-09 · 8/29/2011 · Memorandum Opinion · Haines
Matthew R. Perkins, Petitioner
Docket No. 19823-09 · 8/25/2011 · Memorandum Opinion · Haines
Jeremiah & Addie Weatherly, Petitioner
Docket No. 11504-09 · 8/22/2011 · Memorandum Opinion · Haines
Robert Rowen Westerman, Petitioner
Docket No. 24387-07 · 8/17/2011 · Memorandum Opinion · Haines
Mary E. Cahill, Petitioner
Docket No. 18977-09 · 8/17/2011 · Memorandum Opinion · Haines
Luis Bulas, Petitioner
Docket No. 10888-10 · 8/15/2011 · Memorandum Opinion · Haines
Adan Sucilla, Petitioner
Docket No. 10514-09 · 7/25/2011 · Memorandum Opinion · Haines
Simeon E. & Cynthia L. Isaacs, Petitioner
Docket No. 10516-09 · 7/25/2011 · Memorandum Opinion · Haines
Simeon E. & Cynthia L. Isaacs, Petitioner
Docket No. 2224-09 · 7/7/2011 · Memorandum Opinion · Haines
William & Sharon Norris, Petitioner
Docket No. 26378-06 · 6/6/2011 · Memorandum Opinion · Haines
Frederick D. Todd, II & Linda D. Todd, Petitioners
Docket No. 19813-06 · 4/13/2011 · Memorandum Opinion · Haines
Ricardo A. & Tari Scurlock Garcia, Petitioner
Docket No. 5776-09 · 4/4/2011 · Memorandum Opinion · Haines
William Jones, Petitioner
Docket No. 5217-09 · 3/16/2011 · Memorandum Opinion · Haines
Edward M. & Lorraine A. Kurata, Petitioner
Docket No. 18866-09 · 2/14/2011 · Memorandum Opinion · Haines
W. James & Vally Kubon, Petitioner
Docket No. 5039-08 · 2/8/2011 · Memorandum Opinion · Haines
WB Acquisition, Inc., Petitioner
Docket No. 29106-07 · 2/8/2011 · Memorandum Opinion · Haines
WB Partners f.k.a. WB Acquisition Partners, DJB Holding Corporation, Tax Matters Partner, Petitioners
Docket No. 26187-06 · 2/8/2011 · Memorandum Opinion · Haines
WB Acquisition, Inc. and Subsidiary, Petitioner
Docket No. 1477-09 · 12/7/2010 · Memorandum Opinion · Haines
Tax Practice Management, Inc., Petitioner
Docket No. 1483-09 · 12/7/2010 · Memorandum Opinion · Haines
Joseph Anthony D'Errico, Petitioner
Docket No. 5736-09 · 10/25/2010 · Memorandum Opinion · Haines
Alma Perez, Petitioner
Docket No. 31355-08 · 9/23/2010 · Memorandum Opinion · Haines
Daisy T. Whitaker, Petitioner
Docket No. 1305-09 · 9/23/2010 · Memorandum Opinion · Haines
Robert G. & Rhonda L. Sandoval, Petitioner
Docket No. 368-09 · 8/30/2010 · Memorandum Opinion · Haines
Keith J. Fessey, Petitioner
Docket No. 17874-08 · 5/20/2010 · Memorandum Opinion · Haines
Elizabeth E. Jones, Petitioner
Docket No. 8247-08 · 5/17/2010 · Memorandum Opinion · Haines
Theodore M. & Jacqueline Green, Petitioner
Docket No. 156-08 · 4/22/2010 · Memorandum Opinion · Haines
Stephen S. Gessic, Petitioner
Docket No. 3844-08 · 3/18/2010 · Memorandum Opinion · Haines
Mayer Investment Company, Petitioner
Docket No. 15967-07 · 2/1/2010 · Memorandum Opinion · Haines
Marc & Michelle Mullarkey Vianello, Petitioner
Docket No. 24411-07 · 11/25/2009 · Memorandum Opinion · Haines
Timothy P. Foster, Petitioner
Docket No. 16708-07 · 10/19/2009 · Memorandum Opinion · Haines
Owen E. Smith, Petitioner
Docket No. 22499-07 · 9/15/2009 · Memorandum Opinion · Haines
Mary Ann Save, Petitioner
Docket No. 13372-06 · 8/11/2009 · Memorandum Opinion · Haines
Kenneth H. & Susan W. Beard, Petitioner
Docket No. 25907-06 · 7/30/2009 · Memorandum Opinion · Haines
Stephen J. Trollope, Petitioner
Docket No. 5016-08 · 7/20/2009 · Memorandum Opinion · Haines
Robert M. Battle, Petitioner
Docket No. 19982-07 · 6/25/2009 · Memorandum Opinion · Haines
Jack M. Chakoian, II & Kim M. Chakoian, Petitioners
Docket No. 19367-07 · 6/1/2009 · Memorandum Opinion · Haines
James H. Kelso, Petitioner
Docket No. 13268-03 · 4/28/2009 · Memorandum Opinion · Haines
Richard & Mabel Kelby, Petitioner
Docket No. 13919-06 · 4/9/2009 · Memorandum Opinion · Haines
Thomas P. Brennan, Petitioner
Docket No. 21936-06 · 3/26/2009 · Memorandum Opinion · Haines
Estate of Erma V. Jorgensen, Deceased, Jerry Lou Davis, Executrix, and Jerry Lou Davis and Gerald R. Jorgensen, Co-Trustees, 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.

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