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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)

200 opinions indexed · filter: Joseph H. Gale · MOP · 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. 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. 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. 14886-08 · 4/3/2017 · Memorandum Opinion · Joseph H. Gale
Daniel E. Larkin & Christine L. Larkin, Petitioners
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. 18128-12 · 11/16/2016 · Memorandum Opinion · Joseph H. Gale
The Malulani Group, Limited And Subsidiary, Petitioner
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. 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. 8793-09 · 8/4/2015 · Memorandum Opinion · Joseph H. Gale
Sheri Flying Hawk, 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. 17318-08 · 4/9/2014 · Memorandum Opinion · Joseph H. Gale
Stefan A. Tolin, Petitioner
Docket No. 15871-08 · 2/13/2013 · Memorandum Opinion · Joseph H. Gale
Jorge & Leobigilda Paneque, Petitioner
Docket No. 16193-08 · 2/13/2013 · Memorandum Opinion · Joseph H. Gale
Jorge Paneque, Petitioner
Docket No. 19061-06 · 12/18/2012 · Memorandum Opinion · Joseph H. Gale
Atef Sa'd, 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. 17478-08 · 1/17/2012 · Memorandum Opinion · Joseph H. Gale
Peter C. & Carolyn P. Bronson, Petitioner
Docket No. 26463-08 · 1/17/2012 · Memorandum Opinion · Joseph H. Gale
Peter C. & Carolyn P. Bronson, 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. 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. 2674-06 · 11/16/2010 · Memorandum Opinion · Joseph H. Gale
David West, Petitioner
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. 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. 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. 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. 10936-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Daniel J. & Sean C. Kennedy, Petitioner
Docket No. 10933-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Michael R. & Ann J. Harris, Petitioner
Docket No. 10932-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
James W. & Marilee G. Eusebio, Petitioner
Docket No. 10931-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Peter E. & Geraldine Droubay, Petitioner
Docket No. 10937-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Harris D. & Barbara F. Levin, Petitioner
Docket No. 10930-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Charles A. & Marian L. Derby, Petitioner
Docket No. 10945-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Richard H. White & Paula A. Watts-White, Petitioners
Docket No. 10934-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Michael A. & Linda S. Hirsch, Petitioner
Docket No. 10939-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Gerald R. MacLean & Joan L. Smith-MacLean, Petitioners
Docket No. 10942-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Robert S. Silva & Susan C. Silva, a.k.a. Susan K. Silva, Petitioners
Docket No. 10935-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
John F. Hoefer & Elise R. Smith-Hoefer, Petitioners
Docket No. 10941-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Estate of Hugh A. Patterson, Deceased; Elizabeth K. Patterson, Executrix; and Elizabeth K. Patterson, Petitioners
Docket No. 10943-02 · 2/28/2008 · Memorandum Opinion · Joseph H. Gale
Women's Health Associates; Leon Schimmel, Tax Matters Partner, Petitioners
Docket No. 14688-06 · 12/26/2007 · Memorandum Opinion · Joseph H. Gale
Marc & Sherri Ward, Petitioner
Docket No. 10256-04 · 10/2/2007 · Memorandum Opinion · Joseph H. Gale
Daniel G. Callahan, Petitioner
Docket No. 10257-04 · 10/2/2007 · Memorandum Opinion · Joseph H. Gale
Mary E. Callahan, Petitioner
Docket No. 23879-04 · 10/2/2007 · Memorandum Opinion · Joseph H. Gale
Mary E. Callahan, Petitioner
Docket No. 8631-04 · 9/10/2007 · Memorandum Opinion · Joseph H. Gale
Stephanie K. Mills, Petitioner
Docket No. 8834-04 · 8/29/2007 · Memorandum Opinion · Joseph H. Gale
Glenda M. Wipperfurth, Petitioner
Docket No. 23478-06 · 8/23/2007 · Memorandum Opinion · Joseph H. Gale
Gregory Alan Lindstrom, Petitioner
Docket No. 7367-04 · 12/18/2006 · Memorandum Opinion · Joseph H. Gale
Frederic W. Thrane, Jr., Petitioner
Docket No. 13195-04 · 11/2/2006 · Memorandum Opinion · Joseph H. Gale
Jorge O. & Clelia E. Svoboda, Petitioner
Docket No. 20721-03 · 8/29/2006 · Memorandum Opinion · Joseph H. Gale
Estate of Anthony J. Tamulis, Deceased, Wanda Rodgerson, Executor & Trustee, Petitioners
Docket No. 17983-03 · 8/24/2006 · Memorandum Opinion · Joseph H. Gale
Dwight Schwersensky, Petitioner
Docket No. 13635-01 · 6/15/2006 · Memorandum Opinion · Joseph H. Gale
Timothy J. & Joan M. Miller, Petitioner
Docket No. 6348-04 · 5/23/2006 · Memorandum Opinion · Joseph H. Gale
Robert D. & Patricia M. Braun, Petitioner
Docket No. 5759-02 · 5/15/2006 · Memorandum Opinion · Joseph H. Gale
Kenneth A. Sapp, Petitioner
Docket No. 16039-02 · 4/17/2006 · Memorandum Opinion · Joseph H. Gale
Estate of Pearl I. Amlie, Deceased; Rodney B. Amlie, Executor, Petitioners
Docket No. 12857-02 · 3/7/2006 · Memorandum Opinion · Joseph H. Gale
Arthur A. Lemann, III & Roberta A. Lemann, Petitioners
Docket No. 10270-03 · 9/29/2005 · Memorandum Opinion · Joseph H. Gale
John R. Forrest, Petitioner
Docket No. 7178-03 · 7/19/2005 · Memorandum Opinion · Joseph H. Gale
Harold A. Lange, 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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