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)
243 opinions indexed · filter: Jacobs · MOP · 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. 22584-14 · 1/12/2017 · Memorandum Opinion · JacobsSilvia Santana, Petitioner
- Docket No. 1774-15 · 1/12/2017 · Memorandum Opinion · JacobsSilvia Santana, Petitioner
- Docket No. 22585-14 · 1/12/2017 · Memorandum Opinion · JacobsSalvador Santana, Sr., 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. 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. 3503-15 · 11/24/2015 · Memorandum Opinion · JacobsEstate of Russell Badgett, Jr., Deceased, Bentley Badgett, Jr., Executor, Petitioners
- Docket No. 7147-14 · 5/5/2015 · Memorandum Opinion · JacobsAndrew M. Hull & Vickie J. Hull, 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. 11810-10 · 4/8/2015 · Memorandum Opinion · JacobsBarry P. 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. 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. 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. 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. 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. 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. 15651-10 · 1/31/2012 · Memorandum Opinion · JacobsSheila Philemond, Petitioner
- Docket No. 13195-10 · 7/11/2011 · Memorandum Opinion · JacobsOlivier Defernez, Petitioner
- Docket No. 21200-10 · 6/9/2011 · Memorandum Opinion · JacobsNamhi Lee, Petitioner
- 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. 20151-07 · 6/15/2010 · Memorandum Opinion · JacobsGary W. Swanson, Petitioner
- Docket No. 5631-08 · 6/15/2010 · Memorandum Opinion · JacobsRonald F. & Rebecca Marascalco, 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. 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. 4936-08 · 8/19/2009 · Memorandum Opinion · JacobsEugene & Glenda Dollander, Petitioner
- Docket No. 23893-07 · 8/19/2009 · Memorandum Opinion · JacobsBarnabas E. Williamson, Petitioner
- Docket No. 18575-07 · 8/19/2009 · Memorandum Opinion · JacobsWilliam H. Stockton, Petitioner
- Docket No. 12009-08 · 7/20/2009 · Memorandum Opinion · JacobsJohn J. McGowan, Petitioner
- Docket No. 12006-08 · 7/20/2009 · Memorandum Opinion · JacobsJohn J. McGowan, Petitioner
- Docket No. 12007-08 · 7/20/2009 · Memorandum Opinion · JacobsJohn J. McGowan, Petitioner
- Docket No. 12008-08 · 7/20/2009 · Memorandum Opinion · JacobsJohn J. McGowan, Petitioner
- Docket No. 21567-07 · 7/15/2009 · Memorandum Opinion · JacobsJohn B. Rice, Petitioner
- Docket No. 7531-06 · 5/26/2009 · Memorandum Opinion · JacobsRobert E. Clayton, Petitioner
- Docket No. 171-07 · 5/20/2009 · Memorandum Opinion · JacobsMarian L. Moline, Petitioner
- Docket No. 11006-07 · 1/29/2009 · Memorandum Opinion · JacobsJeanette M. Gregg, Petitioner
- Docket No. 11005-07 · 1/29/2009 · Memorandum Opinion · JacobsJeanette M. Gregg, Petitioner
- Docket No. 11007-07 · 1/29/2009 · Memorandum Opinion · JacobsJeanette M. Gregg, Petitioner
- Docket No. 28096-07 · 12/23/2008 · Memorandum Opinion · JacobsSteve A. Harry, Petitioner
- Docket No. 14587-06 · 11/20/2008 · Memorandum Opinion · JacobsRichard A. Perkins, Petitioner
- Docket No. 21555-07 · 9/29/2008 · Memorandum Opinion · JacobsJack E. & Ruth I. Christians, Petitioner
- Docket No. 22132-06 · 8/28/2008 · Memorandum Opinion · JacobsRichard W. Fields, Petitioner
- Docket No. 4256-07 · 8/28/2008 · Memorandum Opinion · JacobsRichard W. & Ekaterina Fields, Petitioner
- Docket No. 6315-06 · 7/29/2008 · Memorandum Opinion · JacobsCarl Robert Wagenknecht, Jr., Petitioner
- Docket No. 18103-06 · 5/5/2008 · Memorandum Opinion · JacobsWilliam R. & Patricia M. Kohler, Petitioner
- Docket No. 12530-06 · 4/28/2008 · Memorandum Opinion · JacobsWilliam G. & Jacqueline R. Schwartz, Petitioner
- Docket No. 14587-06 · 4/16/2008 · Memorandum Opinion · JacobsRichard A. Perkins, Petitioner
- Docket No. 7163-06 · 10/30/2007 · Memorandum Opinion · JacobsCarl Klein, Petitioner
- Docket No. 7162-06 · 10/30/2007 · Memorandum Opinion · JacobsCarl Klein, Petitioner
- Docket No. 4675-06 · 8/9/2007 · Memorandum Opinion · JacobsCraig I. & Mary Lou Smith, Petitioner
- Docket No. 2599-05 · 4/23/2007 · Memorandum Opinion · JacobsThomas Olan Maxton, Jr., Petitioner
- Docket No. 17981-05 · 3/23/2006 · Memorandum Opinion · JacobsDavid H. Saxon, Petitioner
- Docket No. 3583-05 · 2/15/2006 · Memorandum Opinion · JacobsFred Deutsch, Petitioner
- Docket No. 6799-04 · 2/8/2006 · Memorandum Opinion · JacobsJohn F. & Carolyn J. Joseph, Petitioner
- Docket No. 17104-04 · 1/5/2006 · Memorandum Opinion · JacobsJudith A. Madden, Petitioner
- Docket No. 9715-03 · 4/14/2005 · Memorandum Opinion · JacobsLisa Beth Levine, Petitioner
- Docket No. 8934-00 · 9/2/2004 · Memorandum Opinion · JacobsThomas G. Brenner, Petitioner
- Docket No. 15992-99 · 8/31/2004 · Memorandum Opinion · JacobsJohn Weller Wood, Jr. & Magdalena Frances Wood, Petitioners
- Docket No. 13402-02 · 7/12/2004 · Memorandum Opinion · JacobsCharles Edwin Lykes, Petitioner
- Docket No. 24368-89 · 5/3/2004 · Memorandum Opinion · JacobsPNC Financial Services Group, Inc., and Subsidiaries, as successor to Riggs National Corporation & Subsidiaries, (f.k.a. Riggs National Bank and Subsidiaries), Petitioners
- Docket No. 3277-01 · 3/29/2004 · Memorandum Opinion · JacobsBradley T. Jacobsen & Donna M. Cleare-Jacobsen, Petitioners
- Docket No. 3275-01 · 3/29/2004 · Memorandum Opinion · JacobsVirginia Ferguson, f.k.a. Virginia Del Bosque, and Estate of Armand J. Del Bosque, Deceased, Lori Del Bosque, Special Administrator, Petitioners
- Docket No. 3276-01 · 3/29/2004 · Memorandum Opinion · JacobsEstate of Armand J. Del Bosque, Deceased, Lori Del Bosque, Special Administrator, Petitioners
- Docket No. 6799-02 · 3/5/2004 · Memorandum Opinion · JacobsEdward P. Heaphy, Petitioner
- Docket No. 136-02 · 1/23/2004 · Memorandum Opinion · JacobsRobert Harold Hathaway, Petitioner
- Docket No. 11735-00 · 12/3/2003 · Memorandum Opinion · JacobsKevin J. Morse, Petitioner
- Docket No. 5363-01 · 11/25/2003 · Memorandum Opinion · JacobsWaterfall Farms, Inc., Petitioner
- Docket No. 5271-01 · 11/25/2003 · Memorandum Opinion · JacobsRobert W. Tschetter, Petitioner
- Docket No. 5272-01 · 11/25/2003 · Memorandum Opinion · JacobsWolf Creek Farm, Inc., 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.