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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)

464 opinions indexed · filter: Joseph Robert Goeke · showing most recent 100.

Docket No. 22272-17 · 11/2/2020 · Memorandum Opinion · Joseph Robert Goeke
Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner, Petitioner
Docket No. 19351-18 · 6/30/2020 · Summary Opinion · Joseph Robert Goeke
Darline Francois, Petitioner
Docket No. 29356-14 · 6/18/2020 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 15112-16 · 6/18/2020 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 2564-18 · 6/18/2020 · Memorandum Opinion · Joseph Robert Goeke
Frances L. Rogers, Petitioner
Docket No. 23809-17 · 6/17/2020 · Memorandum Opinion · Joseph Robert Goeke
David F. Hewitt & Tammy K. Hewitt, Petitioners
Docket No. 23105-18 · 6/4/2020 · Memorandum Opinion · Joseph Robert Goeke
Jaroslaw Janusz Waszczuk, Petitioner
Docket No. 4803-15 · 6/1/2020 · Memorandum Opinion · Joseph Robert Goeke
Estate of Mary P. Bolles, Deceased, John T. Bolles, Executor, Petitioners
Docket No. 25751-15 · 3/12/2020 · T.C. Opinion · Joseph Robert Goeke
Joseph Thomas Lander & Kimberly W. Lander, Petitioners
Docket No. 1860-18 · 2/10/2020 · Summary Opinion · Joseph Robert Goeke
Claudia Yanira Magana, Petitioner
Docket No. 24704-15 · 12/12/2019 · Memorandum Opinion · Joseph Robert Goeke
Joyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner; Janel Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner and Joyner Investment Company, Inc., Tax Matters Partner, Petitioners
Docket No. 26889-16 · 10/23/2019 · T.C. Opinion · Joseph Robert Goeke
Northern California Small Business Assistants Inc., Petitioner
Docket No. 10988-18 · 10/15/2019 · Memorandum Opinion · Joseph Robert Goeke
Lori D. Sleeth, Petitioner and David T. Sleeth, Intervenor, Petitioners
Docket No. 7390-16 · 9/30/2019 · Memorandum Opinion · Joseph Robert Goeke
Coleman Moore, Petitioner
Docket No. 26163-16 · 8/6/2019 · Memorandum Opinion · Joseph Robert Goeke
Kent Alan Wegener & Shinae Wegener, Petitioners
Docket No. 15112-16 · 7/17/2019 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 29356-14 · 7/17/2019 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 2564-18 · 7/17/2019 · Memorandum Opinion · Joseph Robert Goeke
Frances L. Rogers, Petitioner
Docket No. 8412-18 · 6/20/2019 · T.C. Opinion · Joseph Robert Goeke
Atlantic Pacific Management Group LLC, Petitioner
Docket No. 20910-14 · 5/30/2019 · Memorandum Opinion · Joseph Robert Goeke
Frances L. Rogers, Petitioners
Docket No. 15682-13 · 5/30/2019 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 1052-12 · 5/30/2019 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 30482-13 · 5/30/2019 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 30586-09 · 5/30/2019 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 20453-16 · 5/21/2019 · Memorandum Opinion · Joseph Robert Goeke
Mary Bui, Petitioner
Docket No. 20163-17 · 5/15/2019 · T.C. Opinion · Joseph Robert Goeke
Mary K. Feigh & Edward M. Feigh, Petitioners
Docket No. 16150-17 · 3/6/2019 · T.C. Opinion · Joseph Robert Goeke
Blue Lake Rancheria Economic Development Corporation, Petitioner
Docket No. 16189-17 · 3/6/2019 · T.C. Opinion · Joseph Robert Goeke
Mainstay Business Solutions, Petitioner
Docket No. 2834-16 · 2/5/2019 · Memorandum Opinion · Joseph Robert Goeke
Robert C. Gunther & Jayne C. Gunther, Petitioners
Docket No. 12924-16 · 1/31/2019 · Memorandum Opinion · Joseph Robert Goeke
2590 Associates, LLC, 5615 Associates, LLC, as Successor in Interest to, 5615 Associates, LP, Tax Matters Partner, Petitioners
Docket No. 10714-17 · 12/20/2018 · Memorandum Opinion · Joseph Robert Goeke
Debra Heydon-Grauss, Petitioner and Bryan Grauss, Intervenor, Petitioners
Docket No. 26318-16 · 12/12/2018 · Memorandum Opinion · Joseph Robert Goeke
Raghunathan Sarma & Gaile Sarma, Petitioners
Docket No. 6771-16 · 11/15/2018 · Memorandum Opinion · Joseph Robert Goeke
Estate of James P. Keeter, Deceased, Garry L. Holton, Jr., and Thomas W. Schaefer, Co-Executors and Julie L. Keeter, Petitioners
Docket No. 20502-15 · 11/5/2018 · Memorandum Opinion · Joseph Robert Goeke
Peter Gianulis & Gabriela Rexach Subira, Petitioners
Docket No. 165-14 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC., Warwick Trading, LLC., Butler Fund, LLC., Severus Fund, LLC., John E. Rogers, A Partner Other Than the Tax Matters Partner and Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 15858-13 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 30410-12 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 28657-14 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 15857-13 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 289-17 · 10/16/2018 · Memorandum Opinion · Joseph Robert Goeke
Daniel Sadek, Petitioner
Docket No. 3794-16 · 10/4/2018 · Summary Opinion · Joseph Robert Goeke
Letitia Burns O'Connor and Estate of Dana Levy, Deceased, Letitia Burns O'Connor, Special Administratrix, Petitioners
Docket No. 10928-16 · 10/1/2018 · Memorandum Opinion · Joseph Robert Goeke
Semere Misgina Hagos, Petitioner
Docket No. 1881-16 · 9/24/2018 · Memorandum Opinion · Joseph Robert Goeke
Andrea M. Eichler, Petitioner
Docket No. 10680-08 · 8/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Lyndha Elayne Evensen, Petitioner
Docket No. 7896-14 · 8/9/2018 · Memorandum Opinion · Joseph Robert Goeke
Daniel Imperato, Petitioner
Docket No. 17279-15 · 5/17/2018 · Memorandum Opinion · Joseph Robert Goeke
Professional Cargo Services USA Ltd., Watchman Investment Trust, Financial & Tax Services, Inc., Trustee, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 12883-15 · 5/17/2018 · Memorandum Opinion · Joseph Robert Goeke
Full-Circle Staffing, LLC, Watchman Investment Trust, Financial & Tax Services, Inc., Trustee, Tax Matters Partner, Petitioner
Docket No. 17282-15 · 5/17/2018 · Memorandum Opinion · Joseph Robert Goeke
Gulf Cargo Group LLC, Watchman Investment Trust, Financial & Tax Services, Inc., Trustee, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 21187-15 · 5/17/2018 · Memorandum Opinion · Joseph Robert Goeke
Richard T. Pudlo & Mitzi M. Pudlo, Petitioners
Docket No. 5053-16 · 5/17/2018 · Memorandum Opinion · Joseph Robert Goeke
Lighthouse Foundation, Rick Pudlo, Trustee, Petitioners
Docket No. 17280-15 · 5/17/2018 · Memorandum Opinion · Joseph Robert Goeke
Watchman Investment Trust, Financial & Tax Services, Inc., Trustee, Petitioners
Docket No. 17281-15 · 5/17/2018 · Memorandum Opinion · Joseph Robert Goeke
Auzano Pro LLC, Watchman Investment Trust, Financial & Tax Services, Inc., Trustee, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 6268-08 · 5/3/2018 · Memorandum Opinion · Joseph Robert Goeke
Marlin Trading, LLC., Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20872-07 · 5/3/2018 · Memorandum Opinion · Joseph Robert Goeke
Derringer Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 1052-12 · 4/17/2018 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 30482-13 · 4/17/2018 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 30586-09 · 4/17/2018 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 20910-14 · 4/17/2018 · Memorandum Opinion · Joseph Robert Goeke
Frances L. Rogers, Petitioners
Docket No. 15682-13 · 4/17/2018 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 27721-14 · 4/5/2018 · T.C. Opinion · Joseph Robert Goeke
Scott T. Blackburn, Petitioner
Docket No. 30820-15 · 4/4/2018 · Memorandum Opinion · Joseph Robert Goeke
Paul J. Rademacher, Petitioner
Docket No. 30515-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Nancy Sue Hawk, Transferee, Petitioner
Docket No. 30026-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Billy F. Hawk, Jr., GST Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 21707-15 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Robert E. Smith, III & Angela K. Smith, Petitioners
Docket No. 30025-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Estate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors, Petitioners
Docket No. 30024-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 6863-16 · 10/16/2017 · Memorandum Opinion · Joseph Robert Goeke
Joseph E. Bormet, Petitioner
Docket No. 12307-04 · 9/18/2017 · Memorandum Opinion · Joseph Robert Goeke
Keith A. Tucker & Laura B. Tucker, Petitioners
Docket No. 25858-12 · 9/11/2017 · Memorandum Opinion · Joseph Robert Goeke
New Capital Fire, Inc., as Successor by Merger to The Capital Fire Insurance Company, Petitioner
Docket No. 7586-15 · 8/30/2017 · Memorandum Opinion · Joseph Robert Goeke
Michael L. Cantrell, Petitioner
Docket No. 4665-16 · 8/30/2017 · Memorandum Opinion · Joseph Robert Goeke
Bethlyn Busch, Petitioner and Brett Ferrigan, Intervenor, Petitioners
Docket No. 15251-15 · 6/12/2017 · Summary Opinion · Joseph Robert Goeke
Alan David Snow, Petitioner
Docket No. 17803-14 · 3/29/2017 · Memorandum Opinion · Joseph Robert Goeke
Leif D. Rozin, Petitioner
Docket No. 6491-16 · 3/6/2017 · Summary Opinion · Joseph Robert Goeke
James David Jackson, Petitioner
Docket No. 15772-14 · 1/30/2017 · Memorandum Opinion · Joseph Robert Goeke
Edward S. Flume, Petitioner
Docket No. 3439-06 · 1/10/2017 · Memorandum Opinion · Joseph Robert Goeke
New Millennium Trading, LLC, AJF-1, LLC, Tax Matters Partner, Petitioners
Docket No. 17017-11 · 10/13/2016 · Memorandum Opinion · Joseph Robert Goeke
Palmer Ranch Holdings Ltd., Palmer Ranch Holdings, Inc., Tax Matters Partner, Petitioners
Docket No. 26790-13 · 9/27/2016 · Memorandum Opinion · Joseph Robert Goeke
Carey Clayton Mills, Petitioner
Docket No. 31135-12 · 8/16/2016 · Memorandum Opinion · Joseph Robert Goeke
Mark L. Nebeker, Petitioner
Docket No. 1955-13 · 8/16/2016 · Memorandum Opinion · Joseph Robert Goeke
Mark L. Nebeker, Petitioner
Docket No. 24742-08 · 8/15/2016 · Memorandum Opinion · Joseph Robert Goeke
Diebold Foundation, Inc., Transferee, Petitioner
Docket No. 24741-08 · 8/15/2016 · Memorandum Opinion · Joseph Robert Goeke
Salus Mundi Foundation, Transferee, Petitioner
Docket No. 28782-11 · 6/20/2016 · Memorandum Opinion · Joseph Robert Goeke
John M. & Karen M. Marshall, Transferees, Petitioners
Docket No. 28661-11 · 6/20/2016 · Memorandum Opinion · Joseph Robert Goeke
Marshall Associated, LLC, Transferee, Petitioner
Docket No. 27241-11 · 6/20/2016 · Memorandum Opinion · Joseph Robert Goeke
Estate of Richard L. Marshall, Deceased, Patsy L. Marshall, Personal Representative, and Patsy L. Marshall, Transferees, Petitioners
Docket No. 4415-14 · 4/13/2016 · T.C. Opinion · Joseph Robert Goeke
Estate of Clara M. Morrissette, Deceased, Kenneth Morrissette, Donald J. Morrissette, and John D. Morrissette, Personal Representatives, Petitioners
Docket No. 11860-14 · 3/31/2016 · Memorandum Opinion · Joseph Robert Goeke
Brenda Kappos, Petitioner
Docket No. 4069-14 · 3/7/2016 · Memorandum Opinion · Joseph Robert Goeke
Joseph G. Spicko, Petitioner
Docket No. 29829-12 · 12/28/2015 · Memorandum Opinion · Joseph Robert Goeke
Estate of Barbara M. Purdue, Deceased, Donor, William J. Purdue, Susan P. Christoff, Nancy P. Myhre, and Hazel P. Beatty, Statutory Executors, Petitioners
Docket No. 12994-12 · 12/28/2015 · Memorandum Opinion · Joseph Robert Goeke
Estate of Barbara M. Purdue, Deceased, William J. Purdue, Susan P. Christoff, Nancy P. Myhre, and Hazel P. Beatty, Statutory Executors, Petitioners
Docket No. 18572-13 · 12/16/2015 · Memorandum Opinion · Joseph Robert Goeke
Michael G. Judah & Sally A. Judah, Petitioners
Docket No. 21050-10 · 12/10/2015 · Summary Opinion · Joseph Robert Goeke
Bruce R. Hoffman & Debra S. Hoffman, Petitioners
Docket No. 12703-10 · 10/6/2015 · Memorandum Opinion · Joseph Robert Goeke
Charles K. Robb, Transferee, Petitioner
Docket No. 12681-10 · 10/6/2015 · Memorandum Opinion · Joseph Robert Goeke
William J. Kardash, Sr., Transferee, Petitioner
Docket No. 8838-13 · 9/28/2015 · Memorandum Opinion · Joseph Robert Goeke
Dale Michael Shenk & Diane Mary Shenk, Petitioners
Docket No. 1176-13 · 9/22/2015 · Memorandum Opinion · Joseph Robert Goeke
William D. Foote & Elizabeth R. Foote, Petitioners
Docket No. 17910-11 · 9/22/2015 · Memorandum Opinion · Joseph Robert Goeke
Michael R. Young, Petitioner
Docket No. 1753-14 · 9/14/2015 · Memorandum Opinion · Joseph Robert Goeke
Willie C. Scott & Sandra N. Scott, Petitioners
Docket No. 29754-11 · 8/5/2015 · Memorandum Opinion · Joseph Robert Goeke
Ronald H. Sapp & Mary Sapp, Petitioners
Docket No. 23093-12 · 8/5/2015 · Memorandum Opinion · Joseph Robert Goeke
Ronald H. Sapp & Mary Sapp, 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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