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.
By year
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)
- Wherry (365)
- John O. Colvin (359)
- Maurice B. Foley (342)
- Jacobs (340)
- Haines (335)
- Goldberg (335)
- Michael B. Thornton (313)
- Kroupa (285)
- Beghe (276)
- Couvillion (255)
- Mark V. Holmes (252)
- Lewis R. Carluzzo (249)
- Joseph H. Gale (239)
- Nims (223)
226 opinions indexed · filter: Kroupa · MOP · showing most recent 100.
- Docket No. 10949-13 · 6/4/2014 · Memorandum Opinion · KroupaWhistleblower 10949-13W, Petitioner
- Docket No. 14489-12 · 5/27/2014 · Memorandum Opinion · KroupaEstate of Hazel F. Hicks Sanders, Deceased, Michael W. Sanders and Sallie S. Williamson, Co-Executors, Petitioners
- Docket No. 28602-10 · 5/21/2014 · Memorandum Opinion · KroupaEstate of Bernard Kessel, Deceased, Iris Steel, Executrix, Petitioners
- Docket No. 10949-13 · 5/20/2014 · Memorandum Opinion · KroupaWhistleblower 10949-13W, Petitioner
- Docket No. 13412-12 · 5/20/2014 · Memorandum Opinion · KroupaWhistleblower 13412-12W, Petitioner
- Docket No. 11332-13 · 5/20/2014 · Memorandum Opinion · KroupaWhistleblower 11332-13W, Petitioner
- Docket No. 20458-11 · 5/5/2014 · Memorandum Opinion · KroupaSeismic Support Services, LLC, Scott A. Whittington, Tax Matters Partner, Petitioners
- Docket No. 16009-10 · 5/5/2014 · Memorandum Opinion · KroupaWendy K. Anderson, Petitioner
- Docket No. 9936-12 · 5/5/2014 · Memorandum Opinion · KroupaSeismic Support Services, LLC, Scott A. Whittington, Tax Matters Partner, Petitioners
- Docket No. 4365-11 · 5/5/2014 · Memorandum Opinion · KroupaWendy K. Anderson, Petitioner
- Docket No. 13416-12 · 4/28/2014 · Memorandum Opinion · KroupaGina B. Weaver-Adams, Petitioner
- Docket No. 21109-12 · 4/9/2014 · Memorandum Opinion · KroupaLeslie Truex, Petitioner
- Docket No. 9379-10 · 4/7/2014 · Memorandum Opinion · KroupaMatt L. Seiffert, Petitioner
- Docket No. 4568-12 · 3/18/2014 · Memorandum Opinion · KroupaStacey L. Bogart & Timothy P. Bogart, Petitioners
- Docket No. 27604-11 · 3/10/2014 · Memorandum Opinion · KroupaTom Reed, Petitioner
- Docket No. 8158-10 · 3/6/2014 · Memorandum Opinion · KroupaMichael S. Mountanos, Petitioner
- Docket No. 2085-12 · 1/28/2014 · Memorandum Opinion · KroupaBradley W. Wignall, Petitioner
- Docket No. 9941-11 · 1/27/2014 · Memorandum Opinion · KroupaRies Enterprises, Inc., Petitioner
- Docket No. 1376-07 · 1/14/2014 · Memorandum Opinion · KroupaEstate of Bobbie Ephrem a.k.a. Bobby Ephrem, Deceased, Ronald H. Hoevet, Special Administrator and Donna Smith-Ephrem, Petitioners
- Docket No. 9379-10 · 1/9/2014 · Memorandum Opinion · KroupaMatt L. Seiffert, Petitioner
- Docket No. 6558-11 · 12/30/2013 · Memorandum Opinion · KroupaBrenda Reilly-Casey, Petitioner
- Docket No. 21332-12 · 12/23/2013 · Memorandum Opinion · KroupaLinda Sharp, Petitioner
- Docket No. 16113-12 · 10/22/2013 · Memorandum Opinion · KroupaPatrick Schlievert & Shirley M. Schlievert, Petitioners
- Docket No. 26683-09 · 9/23/2013 · Memorandum Opinion · KroupaBank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company Inc., Petitioner
- Docket No. 7376-11 · 9/10/2013 · Memorandum Opinion · KroupaKevin P. & Candace C. McCarthy, Petitioner
- Docket No. 7394-11 · 9/10/2013 · Memorandum Opinion · KroupaMcCarthy Companies, LLC, Petitioner
- Docket No. 5316-12 · 8/26/2013 · Memorandum Opinion · KroupaRonda Kay Morales, Petitioner
- Docket No. 4225-12 · 8/26/2013 · Memorandum Opinion · KroupaRobert Perez Morales, Petitioner
- Docket No. 8158-10 · 6/3/2013 · Memorandum Opinion · KroupaMichael S. Mountanos, Petitioner
- Docket No. 23768-10 · 6/3/2013 · Memorandum Opinion · KroupaWiley M. Elick DDS, Inc., Petitioner
- Docket No. 23767-10 · 6/3/2013 · Memorandum Opinion · KroupaWiley M. Elick & Sharon Elick, Petitioners
- Docket No. 5405-11 · 4/15/2013 · Memorandum Opinion · KroupaJude O. & Esther N. Ugwuala, Petitioner
- Docket No. 18045-11 · 3/11/2013 · Memorandum Opinion · KroupaBrendon James DeLong, Petitioner
- Docket No. 10230-10 · 2/25/2013 · Memorandum Opinion · KroupaLee Storey and William Storey, Deceased, Petitioners
- Docket No. 27563-10 · 1/15/2013 · Memorandum Opinion · KroupaKaren Cooley, Petitioner
- Docket No. 1956-11 · 12/11/2012 · Memorandum Opinion · KroupaCarnell Specks & Cheryl Specks, Petitioners
- Docket No. 4225-12 · 12/6/2012 · Memorandum Opinion · KroupaRobert Perez Morales, Petitioner
- Docket No. 5316-12 · 12/6/2012 · Memorandum Opinion · KroupaRonda Kay Morales, Petitioner
- Docket No. 13645-09 · 9/13/2012 · Memorandum Opinion · KroupaCigna Corporation And Consolidated Subsidiaries, Petitioner
- Docket No. 3064-11 · 8/16/2012 · Memorandum Opinion · KroupaBobby D. Perry, Petitioner
- Docket No. 5528-10 · 8/7/2012 · Memorandum Opinion · KroupaPeter Y. Atkinson, Petitioner
- Docket No. 13856-10 · 8/7/2012 · Memorandum Opinion · KroupaJohn Arthur Boultbee, Petitioner
- Docket No. 16334-10 · 8/6/2012 · Memorandum Opinion · KroupaGeorge Peter Klika, Petitioner
- Docket No. 21079-10 · 8/2/2012 · Memorandum Opinion · KroupaLeon Solomon Verrett, III & Charlotte I. Verrett, Petitioners
- Docket No. 25117-08 · 7/23/2012 · Memorandum Opinion · KroupaStephan F. & Beth A. Brennan, Petitioner
- Docket No. 25306-08 · 7/23/2012 · Memorandum Opinion · KroupaMelvin W. Ashland & Brooke C. Ashland, Petitioners
- Docket No. 28745-10 · 7/18/2012 · Memorandum Opinion · KroupaMiss Laras Dominion Inc., Petitioner
- Docket No. 25306-08 · 7/9/2012 · Memorandum Opinion · KroupaMelvin W. Ashland & Brooke C. Ashland, Petitioners
- Docket No. 25117-08 · 7/9/2012 · Memorandum Opinion · KroupaStephan F. & Beth A. Brennan, Petitioner
- Docket No. 533-07 · 6/28/2012 · Memorandum Opinion · KroupaSteven J. Stanwyck, Petitioner and Joan Stanwyck, Intervenor, Petitioners
- Docket No. 9140-10 · 6/27/2012 · Memorandum Opinion · KroupaJacynthia Quinn, Petitioner
- Docket No. 525-10 · 6/19/2012 · Memorandum Opinion · KroupaNA General Partnership & Subsidiaries, Iberdrola Renewables Holdings, Inc. & Subsidiaries, Successor in Interest to NA General Partnership & Subsidiaries, Petitioners
- Docket No. 206-10 · 5/22/2012 · Memorandum Opinion · KroupaMichael J. Dale, Petitioner
- Docket No. 10230-10 · 4/19/2012 · Memorandum Opinion · KroupaLee Storey and William Storey, Deceased, Petitioners
- Docket No. 28688-08 · 3/21/2012 · Memorandum Opinion · KroupaRami Shami & Najat Badran, Petitioners
- Docket No. 28666-08 · 3/21/2012 · Memorandum Opinion · KroupaBasim Shami & Rania Ardah, Petitioners
- Docket No. 28687-08 · 3/21/2012 · Memorandum Opinion · KroupaShaukat Gulamani, Petitioner
- Docket No. 13408-09 · 3/21/2012 · Memorandum Opinion · KroupaJohn & Kathy McCall, Petitioner
- Docket No. 5671-09 · 3/21/2012 · Memorandum Opinion · KroupaRami Shami & Najat Badran, Petitioners
- Docket No. 28692-08 · 3/21/2012 · Memorandum Opinion · KroupaJohn & Kathy McCall, Petitioner
- Docket No. 28673-08 · 3/21/2012 · Memorandum Opinion · KroupaFarouk & Izziah Shami, Petitioner
- Docket No. 28667-08 · 3/21/2012 · Memorandum Opinion · KroupaArthur J. Goertz & Jo McCall Goertz, Petitioners
- Docket No. 28980-07 · 3/14/2012 · Memorandum Opinion · KroupaNeal D. Crispin, Petitioner
- Docket No. 26452-07 · 2/2/2012 · Memorandum Opinion · KroupaPaul R. Avenell & Daia Avenell, Petitioners
- Docket No. 2679-06 · 1/17/2012 · Memorandum Opinion · KroupaScott A. & Audrey R. Blum, Petitioner
- Docket No. 3772-08 · 12/27/2011 · Memorandum Opinion · KroupaEstate of Rudolph Moragne, A Disabled Person, Donna Moragne and Elaine Moragne, Limited Guardians, Petitioners
- Docket No. 22013-07 · 12/27/2011 · Memorandum Opinion · KroupaEstate of Rudolph Moragne, A Disabled Person, Donna Moragne & Elaine Moragne, Limited Guardians, Petitioners
- Docket No. 14996-09 · 12/19/2011 · Memorandum Opinion · KroupaPeter A. McLauchlan, Petitioner
- Docket No. 2757-07 · 12/12/2011 · Memorandum Opinion · KroupaJ. David & Dianne M. Rosenberg, Petitioner
- Docket No. 24329-06 · 12/12/2011 · Memorandum Opinion · KroupaAllen L. Davis, Petitioner
- Docket No. 2758-07 · 12/12/2011 · Memorandum Opinion · KroupaJared A. & Bridget Davis, Petitioner
- Docket No. 2759-07 · 12/12/2011 · Memorandum Opinion · KroupaA. David & Tracy Davis, Petitioner
- Docket No. 13213-10 · 11/17/2011 · Memorandum Opinion · KroupaJason Chai, Petitioner
- Docket No. 7549-10 · 10/31/2011 · Memorandum Opinion · KroupaEstate of Vincent J. Duncan, Sr., Deceased, Northern Trust, NA & Vincent J. Duncan, Jr., Co-Executors, Petitioners
- Docket No. 26268-09 · 9/12/2011 · Memorandum Opinion · KroupaMercato Global Opportunities Fund, LP, Jason Chai, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 4981-10 · 9/7/2011 · Memorandum Opinion · KroupaChristopher Ames Beach, Petitioner
- Docket No. 3466-10 · 8/11/2011 · Memorandum Opinion · KroupaJames & Virginia Ellington, Petitioner
- Docket No. 16178-06 · 8/4/2011 · Memorandum Opinion · KroupaMark DeVries, Petitioner
- Docket No. 16201-06 · 8/4/2011 · Memorandum Opinion · KroupaCaroleen DeVries, Petitioner
- Docket No. 25785-08 · 7/28/2011 · Memorandum Opinion · KroupaEstate of Lawrence L. Wickersham, Mary J. Wickersham, Executor and Mary J. Wickersham, Petitioners
- Docket No. 29889-09 · 7/5/2011 · Memorandum Opinion · KroupaE.J. Harrison & Sons, Inc., Petitioner
- Docket No. 9961-10 · 7/5/2011 · Memorandum Opinion · KroupaE.J. Harrison & Sons, Inc., Petitioner
- Docket No. 13109-08 · 5/9/2011 · Memorandum Opinion · KroupaLattice Semiconductor Corporation and Subsidiaries, Petitioner
- Docket No. 17351-09 · 4/28/2011 · Memorandum Opinion · KroupaEstate of James J. Mitchell, Deceased, Whittier Trust Company, Executor and Trustee, Petitioners
- Docket No. 13926-10 · 4/25/2011 · Memorandum Opinion · KroupaMurray S. Friedland, Petitioner
- Docket No. 9458-08 · 4/4/2011 · Memorandum Opinion · KroupaKurt Sollberger, Petitioner
- Docket No. 13087-08 · 3/15/2011 · Memorandum Opinion · KroupaDouglas R. Griffin, Transferee, Petitioner
- Docket No. 24581-07 · 12/13/2010 · Memorandum Opinion · KroupaThomas & Deborah McIntyre, Petitioner
- Docket No. 21997-08 · 12/13/2010 · Memorandum Opinion · KroupaThomas & Deborah McIntyre, Petitioner
- Docket No. 17915-08 · 11/23/2010 · Memorandum Opinion · KroupaGail Prescott Drayer, Petitioner
- Docket No. 7841-09 · 11/18/2010 · Memorandum Opinion · KroupaEileen L. Pugsley, Petitioner
- Docket No. 4017-09 · 11/1/2010 · Memorandum Opinion · KroupaRoss P. & Jane M. Thomann, Petitioner
- Docket No. 23540-07 · 10/21/2010 · Memorandum Opinion · KroupaCarol D. Andrews, Deceased, Robert Andrews, Successor in Interest, and Robert Andrews, Petitioners
- Docket No. 24084-07 · 10/21/2010 · Memorandum Opinion · KroupaDennis Malsom, Petitioner
- Docket No. 6314-09 · 10/12/2010 · Memorandum Opinion · KroupaBarry Lee Farris, Petitioner
- Docket No. 18466-09 · 9/30/2010 · Memorandum Opinion · KroupaJohn K. Taylor, Petitioner
- Docket No. 19243-09 · 8/9/2010 · Memorandum Opinion · KroupaWillie C. Jackson, Jr., Petitioner
- Docket No. 30125-08 · 8/4/2010 · Memorandum Opinion · KroupaR.V.J. Cezar Corporation, Petitioner
- Docket No. 30144-08 · 8/4/2010 · Memorandum Opinion · KroupaRestituto T. & Virgencita P. Cezar, Petitioner
- Docket No. 1611-09 · 8/4/2010 · Memorandum Opinion · KroupaYarish Consulting, Inc., 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.