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)
323 opinions indexed · filter: L. Paige Marvel · MOP · showing most recent 100.
- Docket No. 21100-17 · 11/9/2020 · Memorandum Opinion · L. Paige MarvelTung Dang & Hieu Pham Dang, Petitioners
- Docket No. 9144-19 · 11/9/2020 · Memorandum Opinion · L. Paige MarvelScott Lashua, Petitioner
- Docket No. 23983-14 · 6/1/2020 · Memorandum Opinion · L. Paige MarvelBurt Kroner, Petitioner
- Docket No. 7013-17 · 2/12/2020 · Memorandum Opinion · L. Paige MarvelRichard Essner, Petitioner
- Docket No. 1099-18 · 2/12/2020 · Memorandum Opinion · L. Paige MarvelRichard Essner, Petitioner
- Docket No. 1870-16 · 1/9/2020 · Memorandum Opinion · L. Paige MarvelEd Thielking, Inc., Petitioner
- Docket No. 29854-15 · 8/15/2019 · Memorandum Opinion · L. Paige MarvelTodd Myron Moore, Petitioner
- Docket No. 20138-16 · 3/27/2019 · Memorandum Opinion · L. Paige MarvelKatherine Denise Henry, Petitioner and Timmy H. Black, Intervenor, Petitioners
- Docket No. 17419-16 · 12/3/2018 · Memorandum Opinion · L. Paige MarvelRonald E. Davis, Petitioner
- Docket No. 29804-15 · 3/15/2018 · Memorandum Opinion · L. Paige MarvelDavid Keefe & Candace Keefe, Petitioners
- Docket No. 15189-14 · 3/15/2018 · Memorandum Opinion · L. Paige MarvelDavid Keefe & Candace Keefe, Petitioners
- Docket No. 24158-09 · 10/16/2017 · Memorandum Opinion · L. Paige MarvelJeffrey Wycoff & Merrie Pisanno-Wycoff, Petitioners
- Docket No. 16835-08 · 8/2/2017 · Memorandum Opinion · L. Paige MarvelGuy R. Baxter & Lonnie C. Baxter, Petitioners
- Docket No. 10181-08 · 8/2/2017 · Memorandum Opinion · L. Paige MarvelCurtis Investment Company, LLC, Henry J. Bird, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 621-15 · 7/11/2017 · Memorandum Opinion · L. Paige MarvelLouelia Salomon Frias & Mervyngil Salomon, Petitioners
- Docket No. 3825-14 · 12/14/2016 · Memorandum Opinion · L. Paige MarvelJerald L. Carmody, Petitioner
- Docket No. 27534-10 · 7/19/2016 · Memorandum Opinion · L. Paige MarvelJack R. Durland, Jr., Petitioner
- Docket No. 28396-10 · 7/19/2016 · Memorandum Opinion · L. Paige MarvelTina D. Fausett, Petitioner, and Jack R. Durland, Jr., Intervenor, Petitioners
- Docket No. 11715-13 · 3/23/2016 · Memorandum Opinion · L. Paige MarvelBayne French & Christine French, Petitioners
- Docket No. 900-14 · 2/16/2016 · Memorandum Opinion · L. Paige MarvelLG Kendrick, LLC, Petitioner
- Docket No. 14799-13 · 12/14/2015 · Memorandum Opinion · L. Paige MarvelSaleh Omar, Petitioner
- Docket No. 8438-13 · 9/28/2015 · Memorandum Opinion · L. Paige MarvelAmerican Milling, LP, UN Limited, Tax Matters Partner, Petitioner
- Docket No. 13245-12 · 8/12/2015 · Memorandum Opinion · L. Paige MarvelMichael E. Lunnon, Petitioner
- Docket No. 2193-10 · 7/1/2015 · Memorandum Opinion · L. Paige MarvelRobert L. Porter, Petitioner
- Docket No. 13323-13 · 3/31/2015 · Memorandum Opinion · L. Paige MarvelKevin R. Gurule & Dawn M. Gurule, Petitioners
- Docket No. 21550-12 · 12/30/2014 · Memorandum Opinion · L. Paige MarvelPatricia Milligan, Petitioner
- Docket No. 1743-12 · 8/6/2014 · Memorandum Opinion · L. Paige MarvelLeroy S. Schmidt & Connie M. Schmidt, Petitioners
- Docket No. 1729-13 · 7/3/2014 · Memorandum Opinion · L. Paige MarvelSteven T. Waltner & Sarah V. Waltner, Petitioners
- Docket No. 19686-11 · 6/19/2014 · Memorandum Opinion · L. Paige MarvelSeventeen Seventy Sherman Street, LLC, Martin Wohnlich, Tax Matters Partner, Petitioners
- Docket No. 7677-12 · 2/25/2014 · Memorandum Opinion · L. Paige MarvelFariborz Assaderaghi & Miao-Fen Lin, Petitioners
- Docket No. 20645-07 · 2/10/2014 · Memorandum Opinion · L. Paige MarvelChristopher Carl Close & Lisa Marie Close, Petitioners
- Docket No. 7432-12 · 1/28/2014 · Memorandum Opinion · L. Paige MarvelFields Curtis, Petitioner
- Docket No. 15501-10 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 14625-12 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 221-10 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 17403-10 · 9/19/2013 · Memorandum Opinion · L. Paige MarvelLarry & Diane Zavadil, Petitioner
- Docket No. 15107-12 · 9/9/2013 · Memorandum Opinion · L. Paige MarvelGeoffrey S. Dickes, Petitioner
- Docket No. 27513-09 · 8/5/2013 · Memorandum Opinion · L. Paige MarvelDale H. Santa, Petitioner
- Docket No. 5079-10 · 6/27/2013 · Memorandum Opinion · L. Paige MarvelYakov Kobel & Anna Berkovich, Petitioners
- Docket No. 18584-11 · 6/24/2013 · Memorandum Opinion · L. Paige MarvelVIP's Industries Inc. & Subsidiaries, Petitioner
- Docket No. 16905-11 · 6/20/2013 · Memorandum Opinion · L. Paige MarvelLori R. Lamb, Petitioner
- Docket No. 20996-11 · 6/20/2013 · Memorandum Opinion · L. Paige MarvelGary E. Lamb, Petitioner
- Docket No. 3757-11 · 6/12/2013 · Memorandum Opinion · L. Paige MarvelCesare Giaquinto, Petitioner
- Docket No. 9544-11 · 6/4/2013 · Memorandum Opinion · L. Paige MarvelPamela Lynn Brooks, Petitioner
- Docket No. 6563-11 · 4/24/2013 · Memorandum Opinion · L. Paige MarvelAlbert F. Martell,II & Tafi M. Martell, Petitioners
- Docket No. 22850-09 · 4/11/2013 · Memorandum Opinion · L. Paige MarvelBoone Operations Co., L.L.C., The Fairfax Companies, L.L.C.., Tax Matters Partner, Petitioners
- Docket No. 26960-11 · 3/12/2013 · Memorandum Opinion · L. Paige MarvelSteven D. Cox, Petitioner
- Docket No. 28324-10 · 2/7/2013 · Memorandum Opinion · L. Paige MarvelRoger Phillips, Petitioner
- Docket No. 19606-11 · 2/4/2013 · Memorandum Opinion · L. Paige MarvelEarl D. Glenn & Carolyn J. Glenn, Petitioners
- Docket No. 5475-10 · 1/22/2013 · Memorandum Opinion · L. Paige MarvelRamon Reynoso, Petitioner
- Docket No. 17215-10 · 1/22/2013 · Memorandum Opinion · L. Paige MarvelRamon Reynoso, Petitioner
- Docket No. 24377-09 · 1/17/2013 · Memorandum Opinion · L. Paige MarvelAimee A. & Ryan A. Cvancara, Petitioner
- Docket No. 25295-10 · 12/3/2012 · Memorandum Opinion · L. Paige MarvelJohn A. Sernett, Petitioner
- Docket No. 18413-10 · 12/3/2012 · Memorandum Opinion · L. Paige MarvelKenneth R. Harris, Petitioner
- Docket No. 11736-10 · 11/27/2012 · Memorandum Opinion · L. Paige MarvelElizabeth O'Brien, Petitioner
- Docket No. 13413-10 · 11/20/2012 · Memorandum Opinion · L. Paige MarvelSandy Good, Petitioner
- Docket No. 5903-10 · 11/1/2012 · Memorandum Opinion · L. Paige MarvelLauren A. & Michael H. Howell, Petitioner
- Docket No. 20709-10 · 10/22/2012 · Memorandum Opinion · L. Paige MarvelJohn Allen & Kathleen Ann Hatling, Petitioner
- Docket No. 624-10 · 10/16/2012 · Memorandum Opinion · L. Paige MarvelKrystal Megan DeLima, Petitioner
- Docket No. 1362-10 · 10/3/2012 · Memorandum Opinion · L. Paige MarvelJo Delia Hovind, Petitioner
- Docket No. 312-10 · 9/26/2012 · Memorandum Opinion · L. Paige MarvelA DeeWayne & Shirley Jones, Petitioner
- Docket No. 11003-10 · 9/12/2012 · Memorandum Opinion · L. Paige MarvelTerry L. Worthan, Petitioner
- Docket No. 21782-10 · 9/10/2012 · Memorandum Opinion · L. Paige MarvelSharon K. Hudgins, Petitioner
- Docket No. 21102-10 · 8/13/2012 · Memorandum Opinion · L. Paige MarvelDavid Loven Nelson, Petitioner
- Docket No. 17548-10 · 6/28/2012 · Memorandum Opinion · L. Paige MarvelDaniel W. Jenkins, Petitioner
- Docket No. 22897-08 · 6/21/2012 · Memorandum Opinion · L. Paige MarvelSari F. Deihl, Petitioner
- Docket No. 12937-06 · 6/21/2012 · Memorandum Opinion · L. Paige MarvelSari F. Deihl, Petitioner
- Docket No. 29924-09 · 6/18/2012 · Memorandum Opinion · L. Paige MarvelElmer Jon Buckardt, Petitioner
- Docket No. 17242-09 · 6/14/2012 · Memorandum Opinion · L. Paige MarvelYolo, Inc., Petitioner
- Docket No. 17243-09 · 6/14/2012 · Memorandum Opinion · L. Paige MarvelWFR Investments, INC., Petitioner
- Docket No. 17204-09 · 6/14/2012 · Memorandum Opinion · L. Paige MarvelSteven W. & Gayle F. Repetto, Petitioner
- Docket No. 12540-08 · 5/8/2012 · Memorandum Opinion · L. Paige MarvelFarid & Sonya S. Farhoumand, Petitioner
- Docket No. 18023-10 · 4/26/2012 · Memorandum Opinion · L. Paige MarvelDavid L. & Rosita W. Branson, Petitioner
- Docket No. 6073-10 · 4/23/2012 · Memorandum Opinion · L. Paige MarvelDavid A. & Victoria A. Olagunju, Petitioner
- Docket No. 27591-07 · 3/21/2012 · Memorandum Opinion · L. Paige MarvelDwight D. Vanover, Petitioner
- Docket No. 4109-10 · 3/13/2012 · Memorandum Opinion · L. Paige MarvelJason Michael Juha & Stephanie Seiko Sato Juha, Petitioners
- Docket No. 5630-09 · 2/27/2012 · Memorandum Opinion · L. Paige MarvelJoseph DeCrescenzo, Petitioner
- Docket No. 2608-10 · 2/14/2012 · Memorandum Opinion · L. Paige MarvelJudith Gaerttner & Keith Williams, Petitioners
- Docket No. 5899-09 · 1/30/2012 · Memorandum Opinion · L. Paige MarvelSue Colvin and Paul Colvin, Petitioners
- Docket No. 5082-09 · 1/19/2012 · Memorandum Opinion · L. Paige MarvelL. A. & Rayani Samarasinghe, Petitioner
- Docket No. 5448-08 · 1/18/2012 · Memorandum Opinion · L. Paige MarvelIvan Rivas, Petitioner
- Docket No. 19854-05 · 1/10/2012 · Memorandum Opinion · L. Paige MarvelJohn & Janet Aldeborgh, Petitioner
- Docket No. 19849-05 · 1/10/2012 · Memorandum Opinion · L. Paige MarvelMarshall & Judith Cohan, Petitioner
- Docket No. 19857-05 · 1/10/2012 · Memorandum Opinion · L. Paige MarvelRobert & Susan Hughes, Petitioner
- Docket No. 6039-09 · 9/29/2011 · Memorandum Opinion · L. Paige MarvelMichelle S. Torrisi, Petitioner
- Docket No. 19804-08 · 9/29/2011 · Memorandum Opinion · L. Paige MarvelHenricus C. & Pamela Van Der Lee, Petitioner
- Docket No. 29169-08 · 9/28/2011 · Memorandum Opinion · L. Paige MarvelGodfrey C. Ekwenugo, Petitioner
- Docket No. 13255-07 · 9/28/2011 · Memorandum Opinion · L. Paige MarvelGodfrey C. Ekwenugo, Petitioner
- Docket No. 15045-08 · 9/28/2011 · Memorandum Opinion · L. Paige MarvelGodfrey C. Ekwenugo, Petitioner
- Docket No. 18911-08 · 8/30/2011 · Memorandum Opinion · L. Paige MarvelEstate of Clyde W. Turner, Sr., Deceased, W. Barclay Rushton, Executor, Petitioners
- Docket No. 4422-07 · 7/11/2011 · Memorandum Opinion · L. Paige MarvelMichael L. Conn, Petitioner
- Docket No. 14551-09 · 6/28/2011 · Memorandum Opinion · L. Paige MarvelRodney Sanchez, Petitioner
- Docket No. 11526-09 · 6/21/2011 · Memorandum Opinion · L. Paige MarvelRaymond H. & Ana A. Ryan, Petitioner
- Docket No. 25406-08 · 6/14/2011 · Memorandum Opinion · L. Paige MarvelPatricia Louise Hyde, Petitioner
- Docket No. 17453-09 · 6/1/2011 · Memorandum Opinion · L. Paige MarvelMartin R. Dingman, Petitioner
- Docket No. 6984-08 · 5/19/2011 · Memorandum Opinion · L. Paige MarvelWeekend Warrior Trailers, Inc., Petitioner
- Docket No. 6997-08 · 5/19/2011 · Memorandum Opinion · L. Paige MarvelMark E. Warmoth, Petitioner
- Docket No. 15166-08 · 5/19/2011 · Memorandum Opinion · L. Paige MarvelMark E. Warmoth, Petitioner
- Docket No. 10359-09 · 4/25/2011 · Memorandum Opinion · L. Paige MarvelJessica Solomon, Petitioner
- Docket No. 6488-08 · 4/25/2011 · Memorandum Opinion · L. Paige MarvelKathleen Susan Stipe, 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.