Home/Federal/Tax Court

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)

441 opinions indexed · filter: James S. Halpern · showing most recent 100.

Docket No. 22833-14 · 11/10/2020 · Memorandum Opinion · James S. Halpern
Brett John Ball, Petitioner
Docket No. 9539-15 · 8/6/2020 · Memorandum Opinion · James S. Halpern
Ritchie N. Stevens & Julie Keen-Stevens, Petitioners
Docket No. 29815-13 · 8/6/2020 · Memorandum Opinion · James S. Halpern
Ritchie N. Stevens & Julie A. Keen Stevens, Petitioners
Docket No. 8711-16 · 7/13/2020 · Memorandum Opinion · James S. Halpern
Edward J. Duffy & Shannon L. Duffy, Petitioners
Docket No. 12309-17 · 6/22/2020 · Memorandum Opinion · James S. Halpern
James A. Lloyd, Petitioner
Docket No. 27759-15 · 5/19/2020 · Memorandum Opinion · James S. Halpern
George E. Joseph, Petitioner
Docket No. 16301-16 · 5/18/2020 · Memorandum Opinion · James S. Halpern
Abigail Richlin, Petitioner
Docket No. 26045-15 · 9/25/2019 · Memorandum Opinion · James S. Halpern
Claude Tate George, Petitioner
Docket No. 6105-16 · 9/3/2019 · Memorandum Opinion · James S. Halpern
George J. Smith & Sheila Ann Smith, Petitioners
Docket No. 17514-15 · 7/30/2019 · Memorandum Opinion · James S. Halpern
Hisham N. Ashkouri & Ann C. Draper, Petitioners
Docket No. 12280-16 · 7/15/2019 · Memorandum Opinion · James S. Halpern
Brigette Ogden, Petitioner
Docket No. 8967-16 · 6/24/2019 · Summary Opinion · James S. Halpern
Donald Burden & Mary Torres, Petitioners
Docket No. 4879-15 · 5/2/2019 · Memorandum Opinion · James S. Halpern
Norman Hinerfeld, Petitioner
Docket No. 13343-15 · 4/17/2019 · T.C. Opinion · James S. Halpern
Maria Ivon Moya, Petitioner
Docket No. 21096-15 · 4/8/2019 · Memorandum Opinion · James S. Halpern
Michael E. Brown & Miriam L. Mercado-Brown, Petitioners
Docket No. 1090-16 · 11/20/2018 · Memorandum Opinion · James S. Halpern
Jeffrey D. Gregory, Petitioner
Docket No. 20317-13 · 9/11/2018 · Memorandum Opinion · James S. Halpern
Brian H. McLane, Petitioner
Docket No. 262-15 · 8/27/2018 · Summary Opinion · James S. Halpern
Horace R. Weaver & Candace M. Weaver, Petitioners
Docket No. 11994-15 · 8/7/2018 · Memorandum Opinion · James S. Halpern
Ira J. Blair & Mary L. Blair, Petitioners
Docket No. 10262-15 · 6/26/2018 · Memorandum Opinion · James S. Halpern
Kimberly R. Hale, Petitioner
Docket No. 18664-14 · 6/26/2018 · Memorandum Opinion · James S. Halpern
Kimberly R. Hale, Petitioner
Docket No. 741-09 · 3/20/2018 · Memorandum Opinion · James S. Halpern
DTDV, LLC, Richard G. Vento, Tax Matters Partner, Petitioners
Docket No. 25558-14 · 3/8/2018 · Memorandum Opinion · James S. Halpern
Farrokh E. Pourmirzaie & Minoo S. Pourmirzaie, Petitioners
Docket No. 9435-15 · 2/26/2018 · Memorandum Opinion · James S. Halpern
Rodney P. Walker, Petitioner
Docket No. 16108-14 · 2/26/2018 · Memorandum Opinion · James S. Halpern
Rodney P. Walker, Petitioner
Docket No. 25457-13 · 12/5/2017 · Memorandum Opinion · James S. Halpern
Donald J. Planty & Miriam Alvarez, Petitioners
Docket No. 31028-14 · 12/4/2017 · Summary Opinion · James S. Halpern
J. Drew Koester, Petitioner
Docket No. 25105-12 · 10/19/2017 · Memorandum Opinion · James S. Halpern
Wendell C. Robinson & May T. Jung-Robinson, Petitioners
Docket No. 8170-14 · 10/10/2017 · T.C. Opinion · James S. Halpern
James M. Galloway & Sarah M. Galloway, Petitioners
Docket No. 822-16 · 9/18/2017 · Memorandum Opinion · James S. Halpern
Robert Williams, Petitioner
Docket No. 15941-12 · 9/18/2017 · Memorandum Opinion · James S. Halpern
Clark J. Gebman & Rebecca Gebman, Petitioners
Docket No. 16245-15 · 9/11/2017 · Summary Opinion · James S. Halpern
Edward Collins, Petitioner
Docket No. 9306-07 · 8/22/2017 · T.C. Opinion · James S. Halpern
Estate of Sheldon C. Sommers, Deceased, Stephan C. Chait, Temporary Administrator, Petitioner, Wendy Sommers, Julie Sommers Neuman and Mary Lee Sommers-Gosz, Intervenors, Petitioners
Docket No. 9324-08 · 7/3/2017 · T.C. Opinion · James S. Halpern
RERI Holdings I, LLC, Jeff Blau, Tax Matters Partner, Petitioners
Docket No. 14377-16 · 6/28/2017 · T.C. Opinion · James S. Halpern
John Dee, Petitioner
Docket No. 24703-12 · 5/18/2017 · T.C. Opinion · James S. Halpern
Estate of Nancy H. Powell, Deceased, Jeffrey J. Powell, Executor, Petitioners
Docket No. 24731-12 · 5/18/2017 · T.C. Opinion · James S. Halpern
Estate of Nancy H. Powell, Deceased, Jeffrey J. Powell, Executor, Petitioners
Docket No. 12568-16 · 3/22/2017 · T.C. Opinion · James S. Halpern
Whistleblower 12568-16W, Petitioner
Docket No. 20823-15 · 1/10/2017 · Memorandum Opinion · James S. Halpern
Estate of Ruben A. Myers, Deceased, Ken Norton, Executor, Petitioners
Docket No. 9177-08 · 12/14/2016 · Memorandum Opinion · James S. Halpern
Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 9178-08 · 12/14/2016 · Memorandum Opinion · James S. Halpern
Ad Global 2000 Fund LLC, Warsaw Television Cable Corp., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 9097-13 · 11/14/2016 · Memorandum Opinion · James S. Halpern
Philip Joseph Franklin, Petitioner
Docket No. 28049-14 · 9/26/2016 · Memorandum Opinion · James S. Halpern
Sharon L. Garrett, Petitioner
Docket No. 993-06 · 9/7/2016 · T.C. Opinion · James S. Halpern
Gail C. Vento, Petitioner
Docket No. 992-06 · 9/7/2016 · T.C. Opinion · James S. Halpern
Renee Vento, Petitioner
Docket No. 1168-06 · 9/7/2016 · T.C. Opinion · James S. Halpern
Nicole Mollison, Petitioner
Docket No. 9721-11 · 7/21/2016 · Memorandum Opinion · James S. Halpern
Bohdan Senyszyn & Kelly L. Senyszyn, Petitioners
Docket No. 10712-14 · 7/7/2016 · Memorandum Opinion · James S. Halpern
Gonzalo Luque & Maribel Luque, Petitioners
Docket No. 13282-13 · 5/10/2016 · Memorandum Opinion · James S. Halpern
Lisa A. Nkonoki, Petitioner
Docket No. 14485-13 · 5/10/2016 · Memorandum Opinion · James S. Halpern
Adil K. Hiramanek, Petitioner, and Kamal Kapadia, Intervenor, Petitioners
Docket No. 29887-12 · 4/19/2016 · Memorandum Opinion · James S. Halpern
David H. Hoffmann & Jerrilynn Hoffmann, Petitioners
Docket No. 25348-12 · 4/18/2016 · Memorandum Opinion · James S. Halpern
Tracia Callender, Petitioner
Docket No. 9721-11 · 3/31/2016 · T.C. Opinion · James S. Halpern
Bohdan Senyszyn & Kelly L. Senyszyn, Petitioners
Docket No. 19207-13 · 3/7/2016 · Memorandum Opinion · James S. Halpern
Kimberly J. Gafford, Petitioner
Docket No. 26662-10 · 2/29/2016 · Memorandum Opinion · James S. Halpern
Leonard L. Best & Evelyn R. Best, Petitioners
Docket No. 14414-13 · 2/10/2016 · Memorandum Opinion · James S. Halpern
Brinks Gilson & Lione A Professional Corporation, Formerly Brinks Hofer Gilson & Lione A Professional Corporation, Petitioner
Docket No. 30963-14 · 1/21/2016 · Memorandum Opinion · James S. Halpern
Cornelius Allen & Amye J. Allen, Petitioners
Docket No. 5613-13 · 1/4/2016 · Memorandum Opinion · James S. Halpern
Diane Blagaich, Petitioner
Docket No. 19599-12 · 1/4/2016 · Memorandum Opinion · James S. Halpern
David R. Gemperle & Kathryn D. Gemperle, Petitioners
Docket No. 5403-08 · 12/16/2015 · Memorandum Opinion · James S. Halpern
Jeremiah J. O'Connor & Mary K. O'Connor, Petitioners
Docket No. 18097-05 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 18026-05 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 28049-14 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Sharon L. Garrett, Petitioner
Docket No. 28057-09 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 9178-08 · 11/19/2015 · Memorandum Opinion · James S. Halpern
Ad Global 2000 Fund LLC, Warsaw Television Cable Corp., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 9177-08 · 11/19/2015 · Memorandum Opinion · James S. Halpern
Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 22360-12 · 9/29/2015 · Memorandum Opinion · James S. Halpern
Scott Labor, LLC, Petitioner
Docket No. 10683-13 · 9/16/2015 · T.C. Opinion · James S. Halpern
Whistleblower One 10683-13W, Whistleblower Two 10683-13W and Whistleblower Three 10683-13W, Petitioners
Docket No. 16001-11 · 6/30/2015 · Memorandum Opinion · James S. Halpern
Richard C. Wagner, Petitioner
Docket No. 14008-11 · 6/11/2015 · Memorandum Opinion · James S. Halpern
Quality Software Systems Inc., Petitioner
Docket No. 3720-12 · 6/11/2015 · Memorandum Opinion · James S. Halpern
Denise Celeste McMillan, Petitioner
Docket No. 581-12 · 4/16/2015 · T.C. Opinion · James S. Halpern
Clarence William Speer & Susan M. Speer, Petitioners
Docket No. 1688-11 · 4/1/2015 · T.C. Opinion · James S. Halpern
Robert Edwin Joyce, Transferee, Deceased, Petitioner
Docket No. 1686-11 · 4/1/2015 · T.C. Opinion · James S. Halpern
Arnold John Walters, Jr., Transferee, Petitioner
Docket No. 1685-11 · 4/1/2015 · T.C. Opinion · James S. Halpern
William Scott Stuart, Jr., Transferee, Petitioner
Docket No. 1687-11 · 4/1/2015 · T.C. Opinion · James S. Halpern
Estate of James Stuart, Jr., Deceased, Wells Fargo Bank, N.A., Personal Representative, Petitioners
Docket No. 20093-11 · 3/16/2015 · Memorandum Opinion · James S. Halpern
Walter Thorwald Skallerup, 3rd, Petitioner
Docket No. 4243-12 · 11/24/2014 · Memorandum Opinion · James S. Halpern
James B. Budish, Petitioner
Docket No. 11476-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Steven R. Rader, Petitioner
Docket No. 27722-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Steven R. Rader, Petitioner
Docket No. 11409-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Vivian L. Rader, Petitioner
Docket No. 26759-11 · 10/22/2014 · Memorandum Opinion · James S. Halpern
Elizabeth Varela, Petitioner and Jose M. Lozano, Intervenor, Petitioners
Docket No. 18026-05 · 10/8/2014 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 18097-05 · 10/8/2014 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 28057-09 · 10/8/2014 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 22577-11 · 9/23/2014 · T.C. Opinion · James S. Halpern
Gerd Topsnik, Petitioner
Docket No. 24414-12 · 8/26/2014 · T.C. Opinion · James S. Halpern
Parimal H. Shankar & Malti S. Trivedi, Petitioners
Docket No. 28934-10 · 8/18/2014 · Memorandum Opinion · James S. Halpern
Bassett H. Brown & Marcela M. Brown, Petitioners
Docket No. 9324-08 · 8/11/2014 · T.C. Opinion · James S. Halpern
RERI Holdings I, LLC, Jeff Blau, Tax Matters Partner, Petitioners
Docket No. 22029-12 · 6/23/2014 · Memorandum Opinion · James S. Halpern
Chris Allen Ambrosius, Petitioner
Docket No. 23503-10 · 5/27/2014 · Memorandum Opinion · James S. Halpern
Peter Henry Jones, Petitioner
Docket No. 29579-09 · 5/27/2014 · Memorandum Opinion · James S. Halpern
Peter H. Jones, Petitioner
Docket No. 9324-08 · 5/22/2014 · Memorandum Opinion · James S. Halpern
RERI Holdings I, LLC, Jeff Blau, Tax Matters Partner, Petitioners
Docket No. 26662-10 · 4/28/2014 · Memorandum Opinion · James S. Halpern
Leonard L. Best & Evelyn R. Best, Petitioners
Docket No. 16353-11 · 4/17/2014 · Memorandum Opinion · James S. Halpern
Robert Alpert, Petitioner
Docket No. 9177-08 · 4/16/2014 · T.C. Opinion · James S. Halpern
Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 9178-08 · 4/16/2014 · T.C. Opinion · James S. Halpern
Ad Global 2000 Fund LLC, Warsaw Television Cable Corp., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 15997-09 · 3/31/2014 · Memorandum Opinion · James S. Halpern
Gordon Kaufman & Lorna Kaufman, Petitioners
Docket No. 24515-12 · 3/26/2014 · Summary Opinion · James S. Halpern
Stephanie Lynn Christie a.k.a. Stephanie Lynn Foran, Petitioner and Arthur J. Maurello f.k.a. John Foran, Intervenor, Petitioners
Docket No. 24563-11 · 3/11/2014 · T.C. Opinion · James S. Halpern
Shiraz Lakhani, 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.

U.S. Tax Court Opinions

By year

By judge