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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)

239 opinions indexed · filter: Joseph H. Gale · showing most recent 100.

Docket No. 18292-12 · 11/19/2020 · Memorandum Opinion · Joseph H. Gale
George Fakiris, Petitioner
Docket No. 19466-17 · 10/29/2020 · Memorandum Opinion · Joseph H. Gale
Ram Ratan Sharma & Shakuntala Sharma, Petitioners
Docket No. 10031-17 · 8/21/2019 · Memorandum Opinion · Joseph H. Gale
Mark Gerald Skitzki, Petitioner
Docket No. 14479-17 · 8/6/2019 · Memorandum Opinion · Joseph H. Gale
Bianca Lavinia Gilmore, Petitioner
Docket No. 10366-14 · 9/24/2018 · Summary Opinion · Joseph H. Gale
James Merlo, Petitioner and Tracy Nelson, f/k/a Tracy Merlo, Intervenor, Petitioners
Docket No. 4836-14 · 9/10/2018 · Memorandum Opinion · Joseph H. Gale
Catherine J. Clay, Petitioner
Docket No. 27857-13 · 8/23/2018 · Memorandum Opinion · Joseph H. Gale
Louis S. Shuman & Sandra Shuman, Petitioners
Docket No. 15847-14 · 8/23/2018 · Memorandum Opinion · Joseph H. Gale
Louis S. Shuman & Sandra Shuman, Petitioners
Docket No. 13034-13 · 7/5/2018 · Memorandum Opinion · Joseph H. Gale
Robert Manashi & Nahrin Manashi, Petitioners
Docket No. 22886-09 · 4/24/2018 · Memorandum Opinion · Joseph H. Gale
Emery Celli Cuti Brinckerhoff & Abady, P.C., Petitioner
Docket No. 12149-04 · 4/3/2018 · Memorandum Opinion · Joseph H. Gale
Gardner N. Marcy & Maria Marcy, Petitioners
Docket No. 17318-08 · 3/19/2018 · Memorandum Opinion · Joseph H. Gale
Stefan A. Tolin, Petitioner
Docket No. 7873-14 · 11/27/2017 · Memorandum Opinion · Joseph H. Gale
Patrick S. Bero & Jennifer M. Bero, Petitioners
Docket No. 20771-96 · 8/14/2017 · Memorandum Opinion · Joseph H. Gale
Michael E. Kohn & Catherine K. Kohn, Petitioners
Docket No. 18292-12 · 6/28/2017 · Memorandum Opinion · Joseph H. Gale
George Fakiris, Petitioner
Docket No. 14886-08 · 4/3/2017 · Memorandum Opinion · Joseph H. Gale
Daniel E. Larkin & Christine L. Larkin, Petitioners
Docket No. 19940-09 · 4/3/2017 · Memorandum Opinion · Joseph H. Gale
Daniel E. Larkin & Christine Larkin, Petitioners
Docket No. 29529-13 · 4/3/2017 · Memorandum Opinion · Joseph H. Gale
Ivan Rivas, Petitioner
Docket No. 5783-13 · 3/16/2017 · Memorandum Opinion · Joseph H. Gale
Estate of Charles Konkus, Deceased, Linda Collins, Administrator, Petitioners
Docket No. 26077-09 · 2/22/2017 · Memorandum Opinion · Joseph H. Gale
Estate of Eva Franzen Kollsman, Deceased, Jeffrey Hyland, Executor, Petitioners
Docket No. 19892-11 · 2/6/2017 · Summary Opinion · Joseph H. Gale
Emad Alabsi & Yana I. Daevidoff, Petitioners
Docket No. 5025-13 · 12/13/2016 · Summary Opinion · Joseph H. Gale
Guthrie Washaurwa Chibanguza, Petitioner
Docket No. 18128-12 · 11/16/2016 · Memorandum Opinion · Joseph H. Gale
The Malulani Group, Limited And Subsidiary, Petitioner
Docket No. 4931-13 · 10/26/2016 · Summary Opinion · Joseph H. Gale
Clyde A. Arashiro, Petitioner
Docket No. 15572-12 · 8/31/2016 · Summary Opinion · Joseph H. Gale
Christie M. Nawrot, Petitioner
Docket No. 22829-05 · 8/10/2016 · T.C. Opinion · Joseph H. Gale
George D. Bartell & June M. Bartell, Petitioners
Docket No. 22709-05 · 8/10/2016 · T.C. Opinion · Joseph H. Gale
Estate of George H. Bartell, Jr., Deceased; George David Bartell & Jean Louise Bartell Barber, Co-Personal Representatives & Estate of Elizabeth Bartell, Deceased, George David Bartell & Jean Louise Barber Bartell Barber, Co-Personal Representatives, Petitioners
Docket No. 22891-05 · 8/10/2016 · T.C. Opinion · Joseph H. Gale
David H. Barber & Jean B. Barber, Petitioners
Docket No. 9539-06 · 7/21/2016 · Memorandum Opinion · Joseph H. Gale
John M. Probandt, Petitioner
Docket No. 27905-09 · 6/21/2016 · Memorandum Opinion · Joseph H. Gale
David P. Buffano, Petitioner
Docket No. 23407-07 · 6/21/2016 · Memorandum Opinion · Joseph H. Gale
David Buffano, Petitioner
Docket No. 7785-12 · 6/21/2016 · Summary Opinion · Joseph H. Gale
Barton Slavin & Amy Weinstock Slavin, Petitioners
Docket No. 25648-12 · 6/1/2016 · Memorandum Opinion · Joseph H. Gale
James A. Ericson & Rebecca A. Ericson, Petitioners
Docket No. 13825-13 · 5/23/2016 · Memorandum Opinion · Joseph H. Gale
Nicholas Kavuma, Petitioner
Docket No. 3110-07 · 5/11/2016 · Memorandum Opinion · Joseph H. Gale
H. W. Johnson, Inc., Petitioner
Docket No. 4666-09 · 5/2/2016 · Memorandum Opinion · Joseph H. Gale
Joseph Patrick Boyle, Petitioner
Docket No. 20391-06 · 4/25/2016 · Memorandum Opinion · Joseph H. Gale
Samuel S. Yasgur & Eva A. Yasgur, Petitioners
Docket No. 23394-12 · 2/8/2016 · Summary Opinion · Joseph H. Gale
Jose G. Henao, Petitioner
Docket No. 7043-07 · 11/17/2015 · T.C. Opinion · Joseph H. Gale
Loren E. Parks, Petitioner
Docket No. 7093-07 · 11/17/2015 · T.C. Opinion · Joseph H. Gale
Parks Foundation, Petitioner
Docket No. 8793-09 · 8/4/2015 · Memorandum Opinion · Joseph H. Gale
Sheri Flying Hawk, Petitioner
Docket No. 802-12 · 11/10/2014 · Summary Opinion · Joseph H. Gale
Melanie L. Thomas-Kozak, Petitioner
Docket No. 18426-09 · 11/6/2014 · Memorandum Opinion · Joseph H. Gale
Edward M. Reisner & Manda K. Weintraub, Petitioners
Docket No. 1770-12 · 10/9/2014 · Memorandum Opinion · Joseph H. Gale
David Franklin Day & Ronda Ching Day, Petitioners
Docket No. 20004-12 · 6/16/2014 · Summary Opinion · Joseph H. Gale
Oscar M. Alfaro & Blanca M. Alfaro, Petitioners
Docket No. 16498-11 · 6/9/2014 · Summary Opinion · Joseph H. Gale
Michael J. Rublowsky, Petitioner
Docket No. 17318-08 · 4/9/2014 · Memorandum Opinion · Joseph H. Gale
Stefan A. Tolin, Petitioner
Docket No. 27849-09 · 4/25/2013 · T.C. Opinion · Joseph H. Gale
Carol Diane Gray, Petitioner
Docket No. 3640-11 · 2/21/2013 · Summary Opinion · Joseph H. Gale
Renato R. & Marilyn Ghilardi, Petitioner
Docket No. 16193-08 · 2/13/2013 · Memorandum Opinion · Joseph H. Gale
Jorge Paneque, Petitioner
Docket No. 15871-08 · 2/13/2013 · Memorandum Opinion · Joseph H. Gale
Jorge & Leobigilda Paneque, Petitioner
Docket No. 7312-10 · 12/20/2012 · Summary Opinion · Joseph H. Gale
Jackson M. Browning, Petitioner
Docket No. 19061-06 · 12/18/2012 · Memorandum Opinion · Joseph H. Gale
Atef Sa'd, Petitioner
Docket No. 20946-08 · 9/27/2012 · T.C. Opinion · Joseph H. Gale
Norman Hinerfeld, Petitioner
Docket No. 17209-09 · 6/18/2012 · Memorandum Opinion · Joseph H. Gale
Frederick M. Wall, Petitioner
Docket No. 19724-03 · 5/10/2012 · Memorandum Opinion · Joseph H. Gale
Stanley Patrick Zurn, Petitioner
Docket No. 25932-06 · 4/19/2012 · Memorandum Opinion · Joseph H. Gale
Irving & Stella Watchman, Petitioner
Docket No. 9927-08 · 4/12/2012 · Memorandum Opinion · Joseph H. Gale
David LaPoint, Petitioner
Docket No. 27849-09 · 3/28/2012 · T.C. Opinion · Joseph H. Gale
Carol Diane Gray, Petitioner
Docket No. 26463-08 · 1/17/2012 · Memorandum Opinion · Joseph H. Gale
Peter C. & Carolyn P. Bronson, Petitioner
Docket No. 17478-08 · 1/17/2012 · Memorandum Opinion · Joseph H. Gale
Peter C. & Carolyn P. Bronson, Petitioner
Docket No. 1614-11 · 1/10/2012 · Summary Opinion · Joseph H. Gale
Edwin Davila, Jr., Petitioner
Docket No. 21671-08 · 11/7/2011 · Memorandum Opinion · Joseph H. Gale
Miguel A. & Antonia Gutierrez, Petitioner
Docket No. 18668-07 · 6/2/2011 · Memorandum Opinion · Joseph H. Gale
Biswesh B. Mali, Petitioner
Docket No. 21803-06 · 4/21/2011 · Memorandum Opinion · Joseph H. Gale
Joan Thomassen, Deceased; Mark D. Thomassen, Special Administrator, Petitioners
Docket No. 5339-07 · 4/6/2011 · Summary Opinion · Joseph H. Gale
Freddie & Edith Stromatt, Petitioner
Docket No. 14070-08 · 4/5/2011 · Memorandum Opinion · Joseph H. Gale
Mark E. Stroff, Petitioner
Docket No. 22750-05 · 2/17/2011 · Memorandum Opinion · Joseph H. Gale
Roger S. & Lisa G. Campbell, Petitioner
Docket No. 21355-03 · 2/14/2011 · T.C. Opinion · Joseph H. Gale
Setty Gundanna & Prabhavathi Katta Viralam, Petitioner
Docket No. 15527-03 · 1/25/2011 · T.C. Opinion · Joseph H. Gale
Ronald Andrew & Leslie Archer Mayo, Petitioner
Docket No. 2674-06 · 11/16/2010 · Memorandum Opinion · Joseph H. Gale
David West, Petitioner
Docket No. 9377-04 · 11/4/2010 · T.C. Opinion · Joseph H. Gale
Theodore R. Rolfs & Julia A. Gallagher, Petitioners
Docket No. 5389-08 · 8/23/2010 · Memorandum Opinion · Joseph H. Gale
Kwame Owusu, Petitioner
Docket No. 1202-06 · 7/27/2010 · Memorandum Opinion · Joseph H. Gale
Foy D. & Barbara F. Smith, Petitioner
Docket No. 28710-07 · 7/22/2010 · Summary Opinion · Joseph H. Gale
Daniel Paul Burgess, Petitioner
Docket No. 5842-06 · 7/22/2010 · Memorandum Opinion · Joseph H. Gale
Gerlie V. & Patsy R. Rickard, Petitioner
Docket No. 19179-08 · 5/3/2010 · Memorandum Opinion · Joseph H. Gale
Shirley V. McCollin, Petitioner
Docket No. 12545-07 · 3/29/2010 · Memorandum Opinion · Joseph H. Gale
James J. Kay, Petitioner
Docket No. 6402-06 · 2/2/2010 · T.C. Opinion · Joseph H. Gale
Rhiannon G. O'Donnabhain, Petitioner
Docket No. 18038-05 · 9/17/2009 · Memorandum Opinion · Joseph H. Gale
Alphonse Mourad, Petitioner
Docket No. 16436-03 · 6/9/2009 · Memorandum Opinion · Joseph H. Gale
Craig J. Casey, Petitioner
Docket No. 6056-06 · 5/18/2009 · Memorandum Opinion · Joseph H. Gale
Deborah L. Watts, Petitioner
Docket No. 15409-07 · 3/26/2009 · Summary Opinion · Joseph H. Gale
Jeffery Allen Suiter, Petitioner
Docket No. 25553-07 · 3/25/2009 · Summary Opinion · Joseph H. Gale
Kristene Jo & Jerome Philip Hahn, Petitioner
Docket No. 4552-06 · 2/18/2009 · Memorandum Opinion · Joseph H. Gale
Richard S. Moulton, Jr., Petitioner
Docket No. 12330-07 · 2/4/2009 · Memorandum Opinion · Joseph H. Gale
David De Haas, Petitioner
Docket No. 6340-06 · 12/30/2008 · Memorandum Opinion · Joseph H. Gale
Thomas P. Ruggeri, Petitioner
Docket No. 24615-06 · 12/22/2008 · Memorandum Opinion · Joseph H. Gale
Jacob & Fern Jankelovits, Petitioner
Docket No. 20082-05 · 9/25/2008 · Memorandum Opinion · Joseph H. Gale
Daivid Norman Gross, Petitioner
Docket No. 8130-01 · 9/24/2008 · Memorandum Opinion · Joseph H. Gale
Yearout Mechanical & Engineering, Inc., Petitioner
Docket No. 21030-06 · 9/15/2008 · Memorandum Opinion · Joseph H. Gale
Norman Klootwyk, Petitioner
Docket No. 7955-06 · 8/11/2008 · Memorandum Opinion · Joseph H. Gale
Jonathan Shafmaster & Carol Shafmaster, Petitioners
Docket No. 12149-04 · 7/7/2008 · Memorandum Opinion · Joseph H. Gale
Gardner N. Marcy & Maria Marcy, Petitioners
Docket No. 19287-05 · 6/26/2008 · Memorandum Opinion · Joseph H. Gale
Larry D. McClanahan, Petitioner
Docket No. 21745-05 · 6/23/2008 · Memorandum Opinion · Joseph H. Gale
Erich S. & Linda A. Yesse, Petitioner
Docket No. 12103-06 · 5/21/2008 · Memorandum Opinion · Joseph H. Gale
Stuart J. Hoffenberg, Petitioner
Docket No. 6191-06 · 4/30/2008 · Memorandum Opinion · Joseph H. Gale
J. David Golub, Petitioner
Docket No. 11405-04 · 3/10/2008 · Memorandum Opinion · Joseph H. Gale
Rose Lynn Richmond, Petitioner
Docket No. 10935-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
John F. Hoefer & Elise R. Smith-Hoefer, Petitioners
Docket No. 10934-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Michael A. & Linda S. Hirsch, 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.

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