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)
340 opinions indexed · filter: Jacobs · showing most recent 100.
- Docket No. 7782-17 · 5/22/2019 · Memorandum Opinion · JacobsConstance H. Briley, Petitioner
- Docket No. 3573-17 · 4/9/2019 · Memorandum Opinion · JacobsBrokertec Holdings, Inc f.k.a. ICAP US Investment Partnership, Petitioner
- Docket No. 14947-16 · 12/26/2018 · Memorandum Opinion · JacobsRobert A. Connell & Ann P. Connell, Petitioners
- Docket No. 14948-16 · 12/26/2018 · Memorandum Opinion · JacobsRobert A. Connell, Petitioner
- Docket No. 1224-17 · 8/22/2018 · Memorandum Opinion · JacobsWilliam Mark Scott, Petitioner
- Docket No. 7809-17 · 8/22/2018 · Memorandum Opinion · JacobsWilliam Mark Scott, Petitioner
- Docket No. 14032-16 · 6/28/2018 · Memorandum Opinion · JacobsL. Donald Guess, Petitioner
- Docket No. 5692-17 · 10/4/2017 · Memorandum Opinion · JacobsJohn Hobart Zentmyer, Petitioner
- Docket No. 16300-14 · 8/7/2017 · T.C. Opinion · JacobsMark A. Rutkoske, Sr., Petitioner
- Docket No. 16301-14 · 8/7/2017 · T.C. Opinion · JacobsFelix Rutkoske, Jr. & Karen E. Rutkoske, Petitioners
- Docket No. 21365-15 · 7/24/2017 · Summary Opinion · JacobsGregory J. Gowen, Petitioner
- Docket No. 23493-15 · 4/10/2017 · Summary Opinion · JacobsWilliam A. Alexander, Jr. & Diane C. Alexander, Petitioners
- Docket No. 6698-14 · 2/28/2017 · Summary Opinion · JacobsWilliam H. Tinsley & Amaryllis E. Tinsley, Petitioners
- Docket No. 22585-14 · 1/12/2017 · Memorandum Opinion · JacobsSalvador Santana, Sr., Petitioner
- Docket No. 22584-14 · 1/12/2017 · Memorandum Opinion · JacobsSilvia Santana, Petitioner
- Docket No. 1774-15 · 1/12/2017 · Memorandum Opinion · JacobsSilvia Santana, Petitioner
- Docket No. 1785-15 · 1/12/2017 · Memorandum Opinion · JacobsSalvador Santana, Sr., Petitioner
- Docket No. 6033-15 · 12/19/2016 · Memorandum Opinion · JacobsSara Archer, Petitioner
- Docket No. 6034-15 · 12/19/2016 · Memorandum Opinion · JacobsRobert Archer, Petitioner
- Docket No. 4226-15 · 12/1/2016 · Memorandum Opinion · JacobsAjibola O. Ibidunni, Petitioner
- Docket No. 5054-15 · 9/19/2016 · Memorandum Opinion · JacobsJames William Harris, Petitioner
- Docket No. 21276-13 · 8/3/2016 · T.C. Opinion · JacobsWhistleblower 21276-13W, Petitioners
- Docket No. 21277-13 · 8/3/2016 · T.C. Opinion · JacobsWhistleblower 21277-13W, Petitioner
- Docket No. 7079-14 · 7/11/2016 · Memorandum Opinion · JacobsBonnie Maria Armour, Petitioner and Mark V. Poulsen, Intervenor, Petitioners
- Docket No. 29981-12 · 4/14/2016 · Memorandum Opinion · JacobsLarry O. Arobo & Sletta Hughes Arobo, Petitioners
- Docket No. 16870-14 · 3/17/2016 · Memorandum Opinion · JacobsJames L. Avery & Maria T. Avery, Petitioners
- Docket No. 23217-14 · 2/18/2016 · Summary Opinion · JacobsSofien Beltifa, Petitioner
- Docket No. 17398-14 · 1/20/2016 · Summary Opinion · JacobsHoward Bernstein & Lorraine F. Britto-Bernstein, Petitioners
- Docket No. 3503-15 · 11/24/2015 · Memorandum Opinion · JacobsEstate of Russell Badgett, Jr., Deceased, Bentley Badgett, Jr., Executor, Petitioners
- Docket No. 14877-13 · 8/26/2015 · T.C. Opinion · JacobsFredric A. Gardner, Petitioner
- Docket No. 2940-14 · 8/26/2015 · T.C. Opinion · JacobsElizabeth A. Gardner, Petitioner
- Docket No. 21277-13 · 6/2/2015 · T.C. Opinion · JacobsWhistleblower 21277-13W, Petitioner
- Docket No. 21276-13 · 6/2/2015 · T.C. Opinion · JacobsWhistleblower 21276-13W, Petitioners
- Docket No. 7147-14 · 5/5/2015 · Memorandum Opinion · JacobsAndrew M. Hull & Vickie J. Hull, Petitioners
- Docket No. 11810-10 · 4/8/2015 · Memorandum Opinion · JacobsBarry P. Cooper, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
- Docket No. 11811-10 · 4/8/2015 · Memorandum Opinion · JacobsSandra G. Cooper, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
- Docket No. 20898-13 · 3/3/2015 · Memorandum Opinion · JacobsRichard Charles Lussy, Petitioner
- Docket No. 2244-14 · 2/5/2015 · Summary Opinion · JacobsCarlos Calderon, Petitioner
- Docket No. 13671-13 · 2/2/2015 · Summary Opinion · JacobsS. Scott Lain & Teresita Garcia-Lain, Petitioners
- Docket No. 25565-12 · 12/22/2014 · Memorandum Opinion · JacobsOliver Barr McClellan & Cecile Williams McClellan, Petitioners
- Docket No. 8349-12 · 10/14/2014 · Memorandum Opinion · JacobsJacqueline D. Burrell, Petitioner
- Docket No. 29868-07 · 10/9/2014 · Memorandum Opinion · JacobsBruce A. Hauptman, Petitioner
- Docket No. 29857-07 · 10/9/2014 · Memorandum Opinion · JacobsBruce A. Hauptman, Petitioner
- Docket No. 21076-11 · 10/9/2014 · T.C. Opinion · JacobsApplied Research Associates, Inc. and Affiliate, Petitioners
- Docket No. 11978-13 · 6/9/2014 · Memorandum Opinion · JacobsFrank J. Blangiardo, Petitioner
- Docket No. 14531-10 · 5/6/2014 · Memorandum Opinion · JacobsAlfred A. Porro, Jr. & Joan Atkins Porro, Petitioners
- Docket No. 29297-11 · 3/24/2014 · Memorandum Opinion · JacobsJohn Purciello, Petitioner
- Docket No. 29134-11 · 3/6/2014 · Memorandum Opinion · JacobsNoel I. Hull, Petitioner
- Docket No. 13101-12 · 8/15/2013 · Memorandum Opinion · JacobsStaffmore, LLC, Petitioner
- Docket No. 19563-12 · 8/15/2013 · Summary Opinion · JacobsLawrence Amos Zumo, Petitioner
- Docket No. 7717-10 · 5/22/2013 · T.C. Opinion · JacobsArthur I. Appleton, Jr. , Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
- Docket No. 9335-11 · 5/20/2013 · Summary Opinion · JacobsJuan A. Ramirez & Rebecca Ybarra-Ramirez, Petitioners
- Docket No. 22950-09 · 2/6/2013 · Memorandum Opinion · JacobsJames M. Pollard, Petitioner
- Docket No. 6009-09 · 12/13/2012 · Memorandum Opinion · JacobsKarl E. Cross, Petitioner
- Docket No. 3386-11 · 11/13/2012 · Summary Opinion · JacobsG. Adrian & Linda Vigil, Petitioner
- Docket No. 30373-07 · 11/1/2012 · Memorandum Opinion · JacobsLawrence L. Kibler, Petitioner
- Docket No. 30370-07 · 11/1/2012 · Memorandum Opinion · JacobsDonald J. Kipnis, Petitioner
- Docket No. 7559-10 · 10/25/2012 · T.C. Opinion · JacobsCharles R. & Irene Irby, Petitioner
- Docket No. 7562-10 · 10/25/2012 · T.C. Opinion · JacobsDale & Wendy M. Irby, Petitioner
- Docket No. 7561-10 · 10/25/2012 · T.C. Opinion · JacobsStanley W. & Bonnie S. Irby, Petitioner
- Docket No. 22669-10 · 9/4/2012 · Memorandum Opinion · JacobsBrenda Frances Bartlett, Petitioner
- Docket No. 22515-10 · 8/13/2012 · Memorandum Opinion · JacobsAtlantic Coast Masonry, Inc., Petitioner
- Docket No. 6645-10 · 7/12/2012 · Memorandum Opinion · JacobsNeil J. Yosinski, Petitioner
- Docket No. 23666-10 · 4/11/2012 · Memorandum Opinion · JacobsJustin Carl Laue, Petitioner
- Docket No. 23661-10 · 4/11/2012 · Memorandum Opinion · JacobsJustin Carl Laue, Petitioner
- Docket No. 8307-10 · 4/2/2012 · Memorandum Opinion · JacobsLance Crain, Petitioner
- Docket No. 12942-09 · 3/19/2012 · T.C. Opinion · JacobsGeorge C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
- Docket No. 15651-10 · 1/31/2012 · Memorandum Opinion · JacobsSheila Philemond, Petitioner
- Docket No. 15044-10 · 8/31/2011 · Summary Opinion · JacobsJian Dong Sun & Ming-Yan Shen, Petitioners
- Docket No. 10077-10 · 7/13/2011 · Summary Opinion · JacobsBadri N. Abdi, Petitioner
- Docket No. 13195-10 · 7/11/2011 · Memorandum Opinion · JacobsOlivier Defernez, Petitioner
- Docket No. 9042-10 · 7/6/2011 · Summary Opinion · JacobsLester Dale Anderson, Petitioner
- Docket No. 2712-10 · 6/16/2011 · Summary Opinion · JacobsAlice Schneider, Petitioner
- Docket No. 21200-10 · 6/9/2011 · Memorandum Opinion · JacobsNamhi Lee, Petitioner
- Docket No. 28777-09 · 3/8/2011 · Summary Opinion · JacobsAbdul Med Bangura, Petitioner
- Docket No. 3624-09 · 2/9/2011 · T.C. Opinion · JacobsRenkemeyer Campbell Gose & Weaver LLP, Tracy Weaver, Tax Matters Partner, Petitioners
- Docket No. 18735-08 · 2/9/2011 · T.C. Opinion · JacobsRenkemeyer, Campbell & Weaver, LLP, Tracy Weaver, Tax Matters Partner, Petitioners
- Docket No. 20276-09 · 1/25/2011 · Summary Opinion · JacobsGeorge Edward Epps, III & Michelle Haynie Epps, Petitioners
- Docket No. 12942-09 · 12/22/2010 · T.C. Opinion · JacobsGeorge C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
- Docket No. 7717-10 · 11/1/2010 · T.C. Opinion · JacobsArthur I. Appleton, Jr. , Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
- Docket No. 17167-09 · 10/26/2010 · Memorandum Opinion · JacobsGary Lee Colvin, Petitioner
- Docket No. 20450-09 · 10/26/2010 · Memorandum Opinion · JacobsDonald W. Ernle, Petitioner
- Docket No. 22322-09 · 8/17/2010 · Summary Opinion · JacobsJohn Thomas Bayse, Petitioner
- Docket No. 12942-09 · 8/17/2010 · T.C. Opinion · JacobsGeorge C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
- Docket No. 29381-09 · 8/16/2010 · Summary Opinion · JacobsGregory John & Linda A. Bahas, Petitioner
- Docket No. 5631-08 · 6/15/2010 · Memorandum Opinion · JacobsRonald F. & Rebecca Marascalco, Petitioner
- Docket No. 20151-07 · 6/15/2010 · Memorandum Opinion · JacobsGary W. Swanson, Petitioner
- Docket No. 6937-07 · 5/12/2010 · Memorandum Opinion · JacobsEstate of Robert C. Fortunato, Deceased, Anthony M. Fortunato, Special Administrator, Petitioners
- Docket No. 6076-07 · 2/3/2010 · Memorandum Opinion · JacobsEstate of Charlene B. Shurtz, Deceased, Bonnie K. Case a.k.a. Bonnie Cathleen Case, Executrix, Petitioners
- Docket No. 21833-08 · 1/21/2010 · Summary Opinion · JacobsAndrew A. Shah, Petitioner
- Docket No. 25175-07 · 11/18/2009 · Memorandum Opinion · JacobsEstate of Gertrude M. Ball, Deceased; Philip B. O'Brien, Administrator, Petitioners
- Docket No. 8818-08 · 10/27/2009 · Memorandum Opinion · JacobsDonald W. & Kathryn W. Wallis, Petitioner
- Docket No. 28096-07 · 9/14/2009 · Memorandum Opinion · JacobsSteve A. Harry, Petitioner
- Docket No. 17520-04 · 9/2/2009 · Memorandum Opinion · JacobsMichael & Marion Balice, Petitioner
- Docket No. 14591-08 · 9/2/2009 · Summary Opinion · JacobsDennis Lee Childress, Petitioner
- Docket No. 24773-08 · 9/2/2009 · Summary Opinion · JacobsDaryl L. Koelemay, Petitioner
- Docket No. 18575-07 · 8/19/2009 · Memorandum Opinion · JacobsWilliam H. Stockton, Petitioner
- Docket No. 23893-07 · 8/19/2009 · Memorandum Opinion · JacobsBarnabas E. Williamson, Petitioner
- Docket No. 4936-08 · 8/19/2009 · Memorandum Opinion · JacobsEugene & Glenda Dollander, Petitioner
- Docket No. 12008-08 · 7/20/2009 · Memorandum Opinion · JacobsJohn J. McGowan, 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.