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.
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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)
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- John O. Colvin (359)
- Maurice B. Foley (342)
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- Couvillion (255)
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- Joseph H. Gale (239)
- Nims (223)
18 opinions indexed · filter: 2013 · James S. Halpern · MOP · showing most recent 18.
- Docket No. 12772-09 · 12/23/2013 · Memorandum Opinion · James S. HalpernPeking Investment Fund LLC, Peking Investment Holdings LLC, Tax Matters Partner, Petitioners
- Docket No. 9721-11 · 12/2/2013 · Memorandum Opinion · James S. HalpernBohdan Senyszyn & Kelly L. Senyszyn, Petitioners
- Docket No. 26176-10 · 11/18/2013 · Memorandum Opinion · James S. HalpernEstate of Diane Tanenblatt, Deceased, Roy L. Greenbaum, Personal Representative, Petitioners
- Docket No. 18082-10 · 11/13/2013 · Memorandum Opinion · James S. HalpernBradley C. Reifler & Nancy Reifler, Petitioners
- Docket No. 24302-10 · 11/12/2013 · Memorandum Opinion · James S. HalpernAbdalla Mohamed, Petitioner
- Docket No. 26750-11 · 9/9/2013 · Memorandum Opinion · James S. HalpernReginald Sampson & Gervel S. Sampson a.k.a. Gervel S. Jones, Petitioners
- Docket No. 11263-10 · 8/26/2013 · Memorandum Opinion · James S. HalpernJimastowlo Oil LLC, John J. Petito, Tax Matters Partner, Petitioners
- Docket No. 22706-09 · 8/26/2013 · Memorandum Opinion · James S. HalpernOil Coming We Are Humming, LLC, John J. Petito, Tax Matters Partner, Petitioners
- Docket No. 11316-08 · 8/26/2013 · Memorandum Opinion · James S. HalpernJimastowlo Oil, LLC, John J. Petito, Tax Matters Partner, Petitioners
- Docket No. 21586-09 · 8/26/2013 · Memorandum Opinion · James S. HalpernJimastowlo Oil, LLC, John J. Petito, Tax Matters Partner, Petitioners
- Docket No. 11332-08 · 8/26/2013 · Memorandum Opinion · James S. HalpernOil Coming We Are Humming LLC; John J. Petito, Tax Matters Partner, Petitioners
- Docket No. 27383-10 · 8/21/2013 · Memorandum Opinion · James S. HalpernPauline T. Golit, Petitioner
- Docket No. 11455-11 · 8/8/2013 · Memorandum Opinion · James S. HalpernMarrianne Elizabeth Rayhill, Petitioner
- Docket No. 3396-11 · 8/7/2013 · Memorandum Opinion · James S. HalpernGlass Blocks Unlimited, Petitioner
- Docket No. 4629-12 · 3/28/2013 · Memorandum Opinion · James S. HalpernStanley Cohen, Petitioner
- Docket No. 9306-07 · 1/10/2013 · Memorandum Opinion · James S. HalpernEstate 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. HalpernEstate 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. HalpernTyrone Morgan Cherry, 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.