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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)

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

Docket No. 13343-15 · 4/17/2019 · T.C. Opinion · James S. Halpern
Maria Ivon Moya, Petitioner
Docket No. 8170-14 · 10/10/2017 · T.C. Opinion · James S. Halpern
James M. Galloway & Sarah M. Galloway, Petitioners
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. 24731-12 · 5/18/2017 · T.C. Opinion · James S. Halpern
Estate of Nancy H. Powell, Deceased, Jeffrey J. Powell, Executor, Petitioners
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. 12568-16 · 3/22/2017 · T.C. Opinion · James S. Halpern
Whistleblower 12568-16W, Petitioner
Docket No. 1168-06 · 9/7/2016 · T.C. Opinion · James S. Halpern
Nicole Mollison, 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. 9721-11 · 3/31/2016 · T.C. Opinion · James S. Halpern
Bohdan Senyszyn & Kelly L. Senyszyn, Petitioners
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. 581-12 · 4/16/2015 · T.C. Opinion · James S. Halpern
Clarence William Speer & Susan M. Speer, Petitioners
Docket No. 1685-11 · 4/1/2015 · T.C. Opinion · James S. Halpern
William Scott Stuart, Jr., Transferee, Petitioner
Docket No. 1686-11 · 4/1/2015 · T.C. Opinion · James S. Halpern
Arnold John Walters, Jr., Transferee, Petitioner
Docket No. 1688-11 · 4/1/2015 · T.C. Opinion · James S. Halpern
Robert Edwin Joyce, Transferee, Deceased, 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. 11409-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Vivian L. Rader, Petitioner
Docket No. 27722-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Steven R. Rader, Petitioner
Docket No. 11476-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Steven R. Rader, 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. 9324-08 · 8/11/2014 · T.C. Opinion · James S. Halpern
RERI Holdings I, LLC, Jeff Blau, 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. 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. 24563-11 · 3/11/2014 · T.C. Opinion · James S. Halpern
Shiraz Lakhani, Petitioner
Docket No. 21212-10 · 3/11/2014 · T.C. Opinion · James S. Halpern
Shiraz Noormohamed Lakhani, Petitioner
Docket No. 5616-11 · 11/6/2013 · T.C. Opinion · James S. Halpern
Ronald Isley, Petitioner
Docket No. 16597-10 · 3/11/2013 · T.C. Opinion · James S. Halpern
Estate of James A. Elkins, Jr., Deceased, Margaret Elise Joseph, and Leslie Keith Sasser, Independent Executors, Petitioners
Docket No. 11606-10 · 11/26/2012 · T.C. Opinion · James S. Halpern
Theodore B. Gould and Estate of Helen C. Gould, Deceased, Theodore B. Gould, Executor, Petitioners
Docket No. 4592-08 · 11/26/2012 · T.C. Opinion · James S. Halpern
Theodore B. Gould and Estate of Helen C. Gould, Deceased, Theodore B. Gould, Executor, Petitioners
Docket No. 5887-07 · 11/26/2012 · T.C. Opinion · James S. Halpern
Theodore B. Gould and Estate of Helen C. Gould, Deceased, Theodore B. Gould, Executor, Petitioners
Docket No. 16202-09 · 11/13/2012 · T.C. Opinion · James S. Halpern
Francis J. & Jennifer Dirico, Petitioner
Docket No. 12104-03 · 10/23/2012 · T.C. Opinion · James S. Halpern
Whitehouse Hotel Limited Partnership; QHR Holdings-New Orleans, Ltd., Tax Matters Partner, Petitioners
Docket No. 18177-11 · 9/25/2012 · T.C. Opinion · James S. Halpern
Arnold Bruce Winslow, Petitioner
Docket No. 19291-10 · 7/19/2012 · T.C. Opinion · James S. Halpern
Leah M. Carlebach & Uriel Fried, Petitioners
Docket No. 15997-09 · 4/4/2011 · T.C. Opinion · James S. Halpern
Gordon Kaufman & Lorna Kaufman, Petitioners
Docket No. 6443-07 · 9/14/2010 · T.C. Opinion · James S. Halpern
535 Ramona Inc., Petitioner
Docket No. 25393-07 · 9/9/2010 · T.C. Opinion · James S. Halpern
PPL Corporation and Subsidiaries, Petitioner
Docket No. 2965-09 · 8/24/2010 · T.C. Opinion · James S. Halpern
Lisa S. Goff, Petitioner
Docket No. 25393-07 · 7/28/2010 · T.C. Opinion · James S. Halpern
PPL Corporation and Subsidiaries, Petitioner
Docket No. 15997-09 · 4/26/2010 · T.C. Opinion · James S. Halpern
Gordon Kaufman & Lorna Kaufman, Petitioners
Docket No. 23191-05 · 12/14/2009 · T.C. Opinion · James S. Halpern
Estate of Irene M. Black, Deceased, Samuel P. Black, III, Executor, Petitioners
Docket No. 23188-05 · 12/14/2009 · T.C. Opinion · James S. Halpern
Estate of Samuel P. Black, Jr., Deceased, Samuel P. Black, III, Executor, Petitioners
Docket No. 23516-06 · 12/14/2009 · T.C. Opinion · James S. Halpern
Estate of Irene M. Black, Deceased, Samuel P. Black, III, Executor, Petitioners
Docket No. 3162-05 · 6/8/2009 · T.C. Opinion · James S. Halpern
Countryside Limited Partnership, CLP Holdings, Inc., Tax Matters Partner, Petitioners
Docket No. 22023-05 · 6/8/2009 · T.C. Opinion · James S. Halpern
Countryside Limited Partnership, CLP Holdings, Inc., Tax Matters Partner, Petitioners
Docket No. 2178-08 · 6/8/2009 · T.C. Opinion · James S. Halpern
Manchester Promisee LLC,, AMW Realty Corporation,, Tax Matters Partner, Petitioners
Docket No. 2176-08 · 6/8/2009 · T.C. Opinion · James S. Halpern
CLP Promisee LLC, WMC Realty Corp., Tax Matters Partner, Petitioners
Docket No. 22101-04 · 5/4/2009 · T.C. Opinion · James S. Halpern
HI-Q Personnel, Inc., Petitioner
Docket No. 967-07 · 3/31/2009 · T.C. Opinion · James S. Halpern
Ocmulgee Fields, Inc., Petitioner
Docket No. 12104-03 · 10/30/2008 · T.C. Opinion · James S. Halpern
Whitehouse Hotel Limited Partnership; QHR Holdings-New Orleans, Ltd., Tax Matters Partner, Petitioners
Docket No. 7581-04 · 5/27/2008 · T.C. Opinion · James S. Halpern
Thomas H. Holman, Jr. & Kim D. L. Holman, Donors, Petitioners
Docket No. 5543-06 · 5/7/2008 · T.C. Opinion · James S. Halpern
Dante & Sandi Perano, Petitioner
Docket No. 4637-03 · 4/16/2007 · T.C. Opinion · James S. Halpern
Roosevelt Wallace, Petitioner
Docket No. 12846-04 · 3/29/2007 · T.C. Opinion · James S. Halpern
Affiliated Foods, Inc., a Corporation, Petitioner
Docket No. 2847-04 · 5/16/2006 · T.C. Opinion · James S. Halpern
Douglas M. & Kimberlee H. Wolford, Petitioner
Docket No. 2846-04 · 5/16/2006 · T.C. Opinion · James S. Halpern
James A. & Dorothy A. Patterson, Petitioner
Docket No. 2848-04 · 5/16/2006 · T.C. Opinion · James S. Halpern
Neil A. & Ethel M. Huffman, Petitioner
Docket No. 2845-04 · 5/16/2006 · T.C. Opinion · James S. Halpern
Dow A. & Sandra E. Huffman, Petitioner
Docket No. 10239-03 · 12/29/2005 · T.C. Opinion · James S. Halpern
Edward F. Murphy, Petitioner
Docket No. 21342-03 · 7/6/2005 · T.C. Opinion · James S. Halpern
Van Der Aa Investments, Inc., A Dissolved Delaware Corporation Terry L.Van Der Aa, Trustee, Petitioners
Docket No. 17660-03 · 6/27/2005 · T.C. Opinion · James S. Halpern
Kenneth B. & Marie L. Boyd, Petitioner
Docket No. 3430-03 · 3/9/2005 · T.C. Opinion · James S. Halpern
Juanita & Emmanuel Kendricks, Petitioner
Docket No. 1433-03 · 2/24/2005 · T.C. Opinion · James S. Halpern
William J. McCorkle, Petitioner
Docket No. 10871-01 · 1/25/2005 · T.C. Opinion · James S. Halpern
Garber Industries Holding Co., Inc., Petitioner
Docket No. 12821-00 · 5/5/2004 · T.C. Opinion · James S. Halpern
Dover Corporation & Subsidiaries, Petitioner
Docket No. 14428-01 · 3/29/2004 · T.C. Opinion · James S. Halpern
Robert Eugene Poindexter, Petitioner
Docket No. 16032-95 · 12/11/2003 · T.C. Opinion · James S. Halpern
Fortunato J. Mendes, Petitioner
Docket No. 7048-00 · 5/14/2003 · T.C. Opinion · James S. Halpern
Succession of Charles T. McCord, Jr., Deceased, Charles T. McCord, III and Michael S. McCord, Executors and Mary S. McCord, Donors, Petitioners
Docket No. 5454-99 · 12/16/2002 · T.C. Opinion · James S. Halpern
Brian G. Takaba, Petitioner
Docket No. 15968-97 · 10/25/2002 · T.C. Opinion · James S. Halpern
Clajon Gas Co., L.P.; Aquila Gas Pipeline Corp., Tax Matters Partner, Petitioners
Docket No. 4789-00 · 9/16/2002 · T.C. Opinion · James S. Halpern
Joseph M. Grey Public Accountant, P.C., Petitioner
Docket No. 12881-00 · 5/3/2002 · T.C. Opinion · James S. Halpern
Elena Swain, Petitioner
Docket No. 17046-99 · 4/19/2002 · T.C. Opinion · James S. Halpern
John C. & Tate M. Todd, Petitioner
Docket No. 9821-99 · 12/4/2000 · T.C. Opinion · James S. Halpern
NIS Venture Trust; Frank Ni, Trustee, Petitioners
Docket No. 9820-99 · 12/4/2000 · T.C. Opinion · James S. Halpern
The NIS Family Trust; Frank Ni, Trustee, Petitioners
Docket No. 9822-99 · 12/4/2000 · T.C. Opinion · James S. Halpern
Hae-Rong & Lucy B. Ni, Petitioner
Docket No. 7834-98 · 9/20/2000 · T.C. Opinion · James S. Halpern
Alfred E. & Lynn B. Holland, Petitioner
Docket No. 7833-98 · 9/20/2000 · T.C. Opinion · James S. Halpern
Augustus H. King, III, Petitioner
Docket No. 7832-98 · 9/20/2000 · T.C. Opinion · James S. Halpern
Douglas P. McLaulin, Jr., Petitioner
Docket No. 12532-90 · 9/14/1999 · T.C. Opinion · James S. Halpern
Crop Associates - 1986; Frederick H. Behrens, Tax Matters Partner, Petitioners
Docket No. 26618-95 · 9/7/1999 · T.C. Opinion · James S. Halpern
The Limited, Inc. and Consolidated Subsidiaries, Petitioner
Docket No. 9126-96 · 12/16/1998 · T.C. Opinion · James S. Halpern
Carl J. & Patricia P. Fabry, Petitioner
Docket No. 26499-93 · 8/10/1998 · T.C. Opinion · James S. Halpern
Wells Fargo and Company, and Subsidiaries; Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries, f.k.a. Norwest Corporation and Subsidiaries, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries, Petitioners
Docket No. 3724-95 · 8/10/1998 · T.C. Opinion · James S. Halpern
Wells Fargo and Company, and Subsidiaries, Successor in Interest to Intrawest Financial Corporation and Subsidiaries; f.k.a. Norwest Corporation and Subsidiaries, Successor in Interest to Intrawest Financial Corporation and Subsidiaries, Petitioners
Docket No. 3725-95 · 8/10/1998 · T.C. Opinion · James S. Halpern
Wells Fargo and Company, Successor in Interest to Lorin Investment Company, Incorporated and Subsidiaries; f.k.a. Norwest Corporation, Successor in Interest to Lorin Investment Company, Incorporated and Subsidiaries, Petitioners
Docket No. 3723-95 · 8/10/1998 · T.C. Opinion · James S. Halpern
Wells Fargo and Company, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries; f.k.a. Norwest Corporation, Successor in Interest toUnited Banks of Colorado, Inc., and Subsidiaries, Petitioners
Docket No. 10032-95 · 12/30/1997 · T.C. Opinion · James S. Halpern
David A. & Nancy J. Hepburn, Petitioner
Docket No. 10031-95 · 12/30/1997 · T.C. Opinion · James S. Halpern
Dudley B. & La Donna K. Merkel, Petitioner
Docket No. 16336-94 · 11/25/1997 · T.C. Opinion · James S. Halpern
Charles H. Browning, Jr. & Patricia L. Browning, Petitioners
Docket No. 20287-95 · 11/25/1997 · T.C. Opinion · James S. Halpern
Charles H. Browning, Jr. & Patricia L. Browning, Petitioners
Docket No. 11062-95 · 10/23/1997 · T.C. Opinion · James S. Halpern
John M. & Rita K. Monahan, Petitioner
Docket No. 13159-94 · 4/30/1997 · T.C. Opinion · James S. Halpern
Sprint Corporation and Subsidiaries, f.k.a. United Telecommunications, Inc., Petitioners
Docket No. 13908-92 · 4/30/1997 · T.C. Opinion · James S. Halpern
Wells Fargo & Company (formerly Norwest Corporation) and Subsidiaries, Petitioners
Docket No. 20515-93 · 4/29/1997 · T.C. Opinion · James S. Halpern
Dorchester Industries Incorporated, Petitioner
Docket No. 20572-93 · 4/29/1997 · T.C. Opinion · James S. Halpern
Frank H. Wheaton, Jr. and Mary B. Wheaton, Petitioners
Docket No. 23092-94 · 4/29/1997 · T.C. Opinion · James S. Halpern
Frank H. Wheaton, Jr. and Mary B. Wheaton, Petitioners
Docket No. 27121-93 · 4/29/1997 · T.C. Opinion · James S. Halpern
Frank H. Wheaton, Jr. and Mary B. Wheaton, 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.

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