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)

331 opinions indexed · filter: James S. Halpern · MOP · 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. 4879-15 · 5/2/2019 · Memorandum Opinion · James S. Halpern
Norman Hinerfeld, 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. 11994-15 · 8/7/2018 · Memorandum Opinion · James S. Halpern
Ira J. Blair & Mary L. Blair, Petitioners
Docket No. 18664-14 · 6/26/2018 · Memorandum Opinion · James S. Halpern
Kimberly R. Hale, Petitioner
Docket No. 10262-15 · 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. 16108-14 · 2/26/2018 · Memorandum Opinion · James S. Halpern
Rodney P. Walker, Petitioner
Docket No. 9435-15 · 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. 25105-12 · 10/19/2017 · Memorandum Opinion · James S. Halpern
Wendell C. Robinson & May T. Jung-Robinson, Petitioners
Docket No. 15941-12 · 9/18/2017 · Memorandum Opinion · James S. Halpern
Clark J. Gebman & Rebecca Gebman, Petitioners
Docket No. 822-16 · 9/18/2017 · Memorandum Opinion · James S. Halpern
Robert Williams, 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. 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. 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. 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. 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. 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. 28057-09 · 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. 18026-05 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 18097-05 · 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. 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. 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. 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. 28934-10 · 8/18/2014 · Memorandum Opinion · James S. Halpern
Bassett H. Brown & Marcela M. Brown, 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. 15997-09 · 3/31/2014 · Memorandum Opinion · James S. Halpern
Gordon Kaufman & Lorna Kaufman, Petitioners
Docket No. 12772-09 · 12/23/2013 · Memorandum Opinion · James S. Halpern
Peking Investment Fund LLC, Peking Investment Holdings LLC, Tax Matters Partner, Petitioners
Docket No. 9721-11 · 12/2/2013 · Memorandum Opinion · James S. Halpern
Bohdan Senyszyn & Kelly L. Senyszyn, Petitioners
Docket No. 26176-10 · 11/18/2013 · Memorandum Opinion · James S. Halpern
Estate of Diane Tanenblatt, Deceased, Roy L. Greenbaum, Personal Representative, Petitioners
Docket No. 18082-10 · 11/13/2013 · Memorandum Opinion · James S. Halpern
Bradley C. Reifler & Nancy Reifler, Petitioners
Docket No. 24302-10 · 11/12/2013 · Memorandum Opinion · James S. Halpern
Abdalla Mohamed, Petitioner
Docket No. 26750-11 · 9/9/2013 · Memorandum Opinion · James S. Halpern
Reginald Sampson & Gervel S. Sampson a.k.a. Gervel S. Jones, Petitioners
Docket No. 22706-09 · 8/26/2013 · Memorandum Opinion · James S. Halpern
Oil Coming We Are Humming, LLC, John J. Petito, Tax Matters Partner, Petitioners
Docket No. 11263-10 · 8/26/2013 · Memorandum Opinion · James S. Halpern
Jimastowlo Oil LLC, John J. Petito, Tax Matters Partner, Petitioners
Docket No. 11316-08 · 8/26/2013 · Memorandum Opinion · James S. Halpern
Jimastowlo Oil, LLC, John J. Petito, Tax Matters Partner, Petitioners
Docket No. 11332-08 · 8/26/2013 · Memorandum Opinion · James S. Halpern
Oil Coming We Are Humming LLC; John J. Petito, Tax Matters Partner, Petitioners
Docket No. 21586-09 · 8/26/2013 · Memorandum Opinion · James S. Halpern
Jimastowlo Oil, LLC, John J. Petito, Tax Matters Partner, Petitioners
Docket No. 27383-10 · 8/21/2013 · Memorandum Opinion · James S. Halpern
Pauline T. Golit, Petitioner
Docket No. 11455-11 · 8/8/2013 · Memorandum Opinion · James S. Halpern
Marrianne Elizabeth Rayhill, Petitioner
Docket No. 3396-11 · 8/7/2013 · Memorandum Opinion · James S. Halpern
Glass Blocks Unlimited, Petitioner
Docket No. 4629-12 · 3/28/2013 · Memorandum Opinion · James S. Halpern
Stanley Cohen, Petitioner
Docket No. 9306-07 · 1/10/2013 · Memorandum 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. 9305-07 · 1/10/2013 · Memorandum Opinion · James S. Halpern
Estate of Sheldon C. Sommers, Deceased, William H. Gordon, Substitutionary Administrator, C.T.A., Petitioner Wendy Sommers, Julie Sommers Neuman and Mary Lee Sommers-Gosz, Intervenors, Petitioners
Docket No. 2561-10 · 1/9/2013 · Memorandum Opinion · James S. Halpern
Tyrone Morgan Cherry, Petitioner
Docket No. 17743-11 · 11/13/2012 · Memorandum Opinion · James S. Halpern
JAG Brokerage, Inc., Petitioners
Docket No. 23870-10 · 10/25/2012 · Memorandum Opinion · James S. Halpern
Scott Chrush, Petitioner
Docket No. 21552-10 · 10/2/2012 · Memorandum Opinion · James S. Halpern
Jong D. Park, Petitioner
Docket No. 20338-09 · 10/2/2012 · Memorandum Opinion · James S. Halpern
Humberto S. & Clara D. Diaz, Petitioner
Docket No. 3769-10 · 8/30/2012 · Memorandum Opinion · James S. Halpern
Ralph E. Holmes, Petitioner
Docket No. 9913-10 · 8/27/2012 · Memorandum Opinion · James S. Halpern
Jeffrey A. Roye, Petitioner
Docket No. 11859-10 · 8/13/2012 · Memorandum Opinion · James S. Halpern
Elton S. DaSilva, Petitioner
Docket No. 11903-10 · 8/13/2012 · Memorandum Opinion · James S. Halpern
Marilda F. Da Silva, Petitioner
Docket No. 605-11 · 7/18/2012 · Memorandum Opinion · James S. Halpern
Arthur & Phyllis Rose, Petitioner
Docket No. 21565-10 · 7/9/2012 · Memorandum Opinion · James S. Halpern
Robert E. Clayton & Mai Nguyen, Petitioners
Docket No. 28329-09 · 3/22/2012 · Memorandum Opinion · James S. Halpern
Shannon M. Bland, Petitioner
Docket No. 20420-09 · 3/15/2012 · Memorandum Opinion · James S. Halpern
Salvador F. & Guadalupe Neri, Petitioner
Docket No. 7558-08 · 3/12/2012 · Memorandum Opinion · James S. Halpern
Michael A. Scott, Petitioner
Docket No. 23516-06 · 3/8/2012 · Memorandum Opinion · James S. Halpern
Estate of Irene M. Black, Deceased, Samuel P. Black, III, Executor, 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.

U.S. Tax Court Opinions

By year

By judge