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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)

131 opinions indexed · filter: Laro · TCOP · showing most recent 100.

Docket No. 20796-14 · 3/16/2017 · T.C. Opinion · Laro
Richard Liljeberg, Petitioner
Docket No. 23061-14 · 3/16/2017 · T.C. Opinion · Laro
Enda Conway, Petitioner
Docket No. 22042-14 · 3/16/2017 · T.C. Opinion · Laro
Anna V. Zolotareva, Petitioner
Docket No. 10596-14 · 12/8/2016 · T.C. Opinion · Laro
Estate of Steve K. Backemeyer, Deceased, Julie K. Backemeyer, Personal Representative, and Julie K. Backemeyer, Petitioners
Docket No. 13149-15 · 11/17/2016 · T.C. Opinion · Laro
Pizza Pro Equipment Leasing, Inc., Petitioner
Docket No. 29183-13 · 9/19/2016 · T.C. Opinion · Laro
Exelon Corporation, as Successor by Merger to Unicom Corporation and Subsidiaries, Petitioner
Docket No. 29184-13 · 9/19/2016 · T.C. Opinion · Laro
Exelon Corporation and Subsidiaries, Petitioner
Docket No. 1454-14 · 9/7/2016 · T.C. Opinion · Laro
CRI-Leslie, LLC, Donald W. Wallace, Tax Matters Partner, Petitioners
Docket No. 26965-09 · 7/14/2016 · T.C. Opinion · Laro
Green Gas Delaware Statutory Trust, Methane Bio, LLC, Tax Matters Partner, Petitioners
Docket No. 13698-10 · 7/14/2016 · T.C. Opinion · Laro
Pontiac Statutory Trust, Delaware Gas & Electric Inc., Tax Matters Partner, Petitioners
Docket No. 14409-10 · 7/14/2016 · T.C. Opinion · Laro
Green Gas Delaware Statutory Trust, Methane Bio LLC, Tax Matters Partner, Petitioners
Docket No. 5502-12 · 2/29/2016 · T.C. Opinion · Laro
Cardiac Pacemakers, Inc., as Substitute Agent for Guidant Consolidated Group, Petitioner
Docket No. 5990-11 · 2/29/2016 · T.C. Opinion · Laro
Cardiac Pacemakers, Inc. as substitute agent for The Guidant Consolidated Group, Petitioner
Docket No. 5501-12 · 2/29/2016 · T.C. Opinion · Laro
Guidant, LLC f.k.a. Guidant Corporation and Subsidiaries, Petitioners
Docket No. 5989-11 · 2/29/2016 · T.C. Opinion · Laro
Guidant LLC f.k.a. Guidant Corporation, And Subsidiaries, Petitioners
Docket No. 26876-11 · 2/29/2016 · T.C. Opinion · Laro
Boston Scientific Corporation & Subsidiaries, Petitioner
Docket No. 10985-11 · 2/29/2016 · T.C. Opinion · Laro
Cardiac Pacemakers, Inc. as successor by merger to CPI del Caribe, Ltd., Petitioner
Docket No. 12746-11 · 7/13/2015 · T.C. Opinion · Laro
John A. Tomassetti & Cathy C. Tomassetti, Petitioners
Docket No. 11521-11 · 7/13/2015 · T.C. Opinion · Laro
Juan Carlo Mejia & Yvette Mejia, Petitioners
Docket No. 12744-11 · 7/13/2015 · T.C. Opinion · Laro
Richard J. Abramo & Catherine S. Abramo, Petitioners
Docket No. 12745-11 · 7/13/2015 · T.C. Opinion · Laro
Robert V. Brown & Andrea Yogel-Brown, Petitioners
Docket No. 25764-10 · 7/13/2015 · T.C. Opinion · Laro
Our Country Home Enterprises, Inc., Petitioner
Docket No. 25765-10 · 7/13/2015 · T.C. Opinion · Laro
Thomas P. Blake & Cynthia S. Blake, Petitioners
Docket No. 11520-11 · 7/13/2015 · T.C. Opinion · Laro
Netversity, Inc., Petitioner
Docket No. 26619-11 · 10/28/2013 · T.C. Opinion · Laro
Kathleen S. Simpson & George T. Simpson, Petitioners
Docket No. 18844-04 · 10/20/2008 · T.C. Opinion · Laro
Estate of Leonard Rosen, Deceased; Bernice Siegel, Special Administrator, Petitioners
Docket No. 14724-05 · 11/1/2007 · T.C. Opinion · Laro
PSB Holdings, Inc., Petitioner
Docket No. 656-06 · 9/26/2007 · T.C. Opinion · Laro
Colin P. Murphy, Petitioner
Docket No. 10434-05 · 8/8/2007 · T.C. Opinion · Laro
Michael V. & Mary Ann Domulewicz, Petitioner
Docket No. 20795-05 · 5/15/2007 · T.C. Opinion · Laro
Californians Helping To Alleviate Medical Problems, Inc., Petitioner
Docket No. 12015-05 · 10/11/2006 · T.C. Opinion · Laro
Jonathan N. & Kimberly A. Palahnuk, Petitioner
Docket No. 2725-05 · 4/19/2006 · T.C. Opinion · Laro
NT, Inc, d.b.a. Natures Touch, Petitioners
Docket No. 8045-02 · 1/26/2006 · T.C. Opinion · Laro
Swallows Holding, Ltd., Petitioner
Docket No. 3082-05 · 9/26/2005 · T.C. Opinion · Laro
Herbert & Rosalie Clark, Petitioner
Docket No. 10669-03 · 9/21/2005 · T.C. Opinion · Laro
Hubert Enterprises, Inc. and Subsidiaries, Petitioner
Docket No. 16798-03 · 9/21/2005 · T.C. Opinion · Laro
Hubert Enterprises, Incorporated, successor by Merger to Hubert Holding Company, Petitioner
Docket No. 4366-03 · 9/21/2005 · T.C. Opinion · Laro
Hubert Enterprises, Inc. and Subsidiaries, Petitioner
Docket No. 17878-99 · 5/25/2005 · T.C. Opinion · Laro
Charles F. & Susan G. Glass, Petitioner
Docket No. 7702-03 · 9/9/2004 · T.C. Opinion · Laro
John R. & Patricia G. Okerson, Petitioner
Docket No. 8549-03 · 7/20/2004 · T.C. Opinion · Laro
Michael Zarky, Petitioner
Docket No. 13267-02 · 7/15/2004 · T.C. Opinion · Laro
Harbor Cove Marina Partners Partnership ; Robert A. Collins, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 14466-02 · 6/10/2004 · T.C. Opinion · Laro
William F. & Flota L. Urbano, Petitioner
Docket No. 8262-01 · 10/8/2003 · T.C. Opinion · Laro
Jimmy D. & Marlene M. Morloc Weaver, Petitioner
Docket No. 5077-01 · 8/4/2003 · T.C. Opinion · Laro
Charlotte's Office Boutique, Inc., Petitioner
Docket No. 5956-97 · 5/2/2003 · T.C. Opinion · Laro
JPMorgan Chase & Co.; (Successor in Interest to Bank One Corporation, Successor in Interest to First Chicago NBD Corporation, Formerly NBD Bancorp, Inc., Successor in Interest to First Chicago Corporation) and Affiliated Corporations, Petitioners
Docket No. 5759-95 · 5/2/2003 · T.C. Opinion · Laro
JPMorgan Chase & Co.; (Successor in Interest to Bank One Corporation, Successor in Interest to First Chicago NBD Corporation, Formerly NBD Bancorp, Inc., Successor in Interest to First Chicago Corporation) and AffiliatedCorporations, Petitioners
Docket No. 14649-01 · 11/14/2002 · T.C. Opinion · Laro
Michael Craig, Petitioner
Docket No. 16028-99 · 9/24/2002 · T.C. Opinion · Laro
Peter M. & Susan L. Hoffman, Petitioner
Docket No. 17338-99 · 5/22/2002 · T.C. Opinion · Laro
Christina C. McQuillen, Petitioner
Docket No. 17337-99 · 5/22/2002 · T.C. Opinion · Laro
Victor Caracci, Petitioner
Docket No. 17342-99 · 5/22/2002 · T.C. Opinion · Laro
Sta-Home Health Agency of Jackson, Inc., Petitioner
Docket No. 12483-99 · 5/22/2002 · T.C. Opinion · Laro
Christina C. & David C. McQuillen, Petitioner
Docket No. 17333-99 · 5/22/2002 · T.C. Opinion · Laro
Sta-Home Health Agency of Carthage, Inc., Petitioner
Docket No. 17341-99 · 5/22/2002 · T.C. Opinion · Laro
Vincent E. Caracci, Petitioner
Docket No. 17335-99 · 5/22/2002 · T.C. Opinion · Laro
Michael Caracci, Petitioner
Docket No. 12482-99 · 5/22/2002 · T.C. Opinion · Laro
Vincent E. & Denise A. Caracci, Petitioner
Docket No. 17340-99 · 5/22/2002 · T.C. Opinion · Laro
Joyce P. Caracci, Petitioner
Docket No. 17334-99 · 5/22/2002 · T.C. Opinion · Laro
Sta-Home Health Agency of Greenwood, Inc., Petitioner
Docket No. 17336-99 · 5/22/2002 · T.C. Opinion · Laro
Sta-Home Home Health Agency, Inc. of Forest, Mississippi, Petitioner
Docket No. 12481-99 · 5/22/2002 · T.C. Opinion · Laro
Michael T. & Cindy W. Caracci, Petitioner
Docket No. 14711-99 · 5/22/2002 · T.C. Opinion · Laro
Sta-Home Home Health Agency, Inc., of Grenada, Mississippi, Petitioner
Docket No. 17339-99 · 5/22/2002 · T.C. Opinion · Laro
Sta-Home Home Health Agency, Inc., Petitioner
Docket No. 7186-00 · 4/15/2002 · T.C. Opinion · Laro
Richard T. & Margie Wagner, Petitioner
Docket No. 1618-00 · 1/4/2002 · T.C. Opinion · Laro
Amantha S. Allen, Petitioner
Docket No. 1288-00 · 1/4/2002 · T.C. Opinion · Laro
John R. Allen and Estate of Sally F. Allen, Deceased; John R. Allen, Jr., Executor, Petitioners
Docket No. 1287-00 · 1/4/2002 · T.C. Opinion · Laro
Charles C. Allen, III & Barbara N. Allen, Petitioners
Docket No. 1290-00 · 1/4/2002 · T.C. Opinion · Laro
John R. & Judith M. Allen, Petitioner
Docket No. 1292-00 · 1/4/2002 · T.C. Opinion · Laro
Warren L. Allen, Petitioner
Docket No. 1289-00 · 1/4/2002 · T.C. Opinion · Laro
John R. Allen, Jr. & Susan S. Allen, Petitioners
Docket No. 1293-00 · 1/4/2002 · T.C. Opinion · Laro
Warren L. Allen, Jr., Petitioner
Docket No. 1291-00 · 1/4/2002 · T.C. Opinion · Laro
Charles C. Allen, Jr., Petitioner
Docket No. 6157-00 · 12/4/2001 · T.C. Opinion · Laro
The Board of Trustees of the Sheet Metal Workers' National Pension Fund, In Its Capacity As Plan Administrator, Petitioner
Docket No. 2712-00 · 8/21/2001 · T.C. Opinion · Laro
Leonard Parker, Petitioner
Docket No. 20643-98 · 8/21/2001 · T.C. Opinion · Laro
Textron Inc. and Subsidiary Companies, Petitioner
Docket No. 18573-98 · 7/13/2001 · T.C. Opinion · Laro
UAL Corporation and Subsidiaries, Petitioner
Docket No. 22148-97 · 6/29/2001 · T.C. Opinion · Laro
Chrysler Corporation, f.k.a. Chrysler Holding Corporation; As Successor By Merger To Chrysler Motors Corporation and Its Consolidated Subsidiaries, Petitioners
Docket No. 11794-99 · 5/31/2001 · T.C. Opinion · Laro
David J. & Mary K. Lychuk, Petitioner
Docket No. 11863-99 · 5/31/2001 · T.C. Opinion · Laro
James E. & Mary Jo Blasius, Petitioner
Docket No. 11855-99 · 5/31/2001 · T.C. Opinion · Laro
Edward C. & Virginia M. Blasius, Petitioner
Docket No. 4065-98 · 5/18/2001 · T.C. Opinion · Laro
MedChem (P.R.) Inc., Petitioner
Docket No. 4066-98 · 5/18/2001 · T.C. Opinion · Laro
MedChem Products, Inc., Petitioner
Docket No. 12611-99 · 5/14/2001 · T.C. Opinion · Laro
Estate of Edward Wenner, Deceased; Merlyn Wenner Ruddell, Kate Wenner Eisner and Jann S. Wenner, Co-Executors, and Dallas Clark, f.k.a. Dorothy E. Wenner, Petitioners
Docket No. 19780-98 · 4/13/2001 · T.C. Opinion · Laro
Metrocorp, Inc., Petitioner
Docket No. 20381-98 · 1/16/2001 · T.C. Opinion · Laro
American Air Liquide, Inc. and Subsidiaries, Petitioner
Docket No. 8140-99 · 9/26/2000 · T.C. Opinion · Laro
Churchill Downs, Inc. & Subsidiaries, Petitioner
Docket No. 5114-98 · 9/15/2000 · T.C. Opinion · Laro
Marin I. & Anita J. Johnson, Petitioner
Docket No. 20643-98 · 8/7/2000 · T.C. Opinion · Laro
Textron Inc. and Subsidiary Companies, Petitioner
Docket No. 1208-97 · 7/31/2000 · T.C. Opinion · Laro
John J. & Ophelia J. Mall, Petitioner
Docket No. 2994-97 · 7/31/2000 · T.C. Opinion · Laro
Arthur & Lois M. Hirshkowitz, Petitioner
Docket No. 1201-97 · 7/31/2000 · T.C. Opinion · Laro
Neonatology Associates, P.A., Petitioner
Docket No. 2981-97 · 7/31/2000 · T.C. Opinion · Laro
Akhilesh S. & Dipti A. Desai, Petitioner
Docket No. 2995-97 · 7/31/2000 · T.C. Opinion · Laro
Lakewood Radiology, P.A., Petitioner
Docket No. 2795-97 · 7/31/2000 · T.C. Opinion · Laro
Estate of Steven Sobo, Deceased; Bonnie Sobo, Executrix; & Bonnie Sobo, Surviving Wife, Petitioners
Docket No. 2985-97 · 7/31/2000 · T.C. Opinion · Laro
Kevin T. & Cheryl McManus, Petitioner
Docket No. 4572-97 · 7/31/2000 · T.C. Opinion · Laro
Wan B. & Cecilia Lo, Petitioner
Docket No. 12310-98 · 6/23/2000 · T.C. Opinion · Laro
John W. & Faythe A. Miller, Petitioner
Docket No. 7765-98 · 5/22/2000 · T.C. Opinion · Laro
Thomas P. & Ermina A. Krukowski, Petitioner
Docket No. 13702-99 · 4/18/2000 · T.C. Opinion · Laro
David Dung Le, M.D., Inc., Petitioner
Docket No. 20713-97 · 4/10/2000 · T.C. Opinion · Laro
Michael G. Bunney, Petitioner
Docket No. 9423-98 · 1/6/2000 · T.C. Opinion · Laro
Suzy's Zoo, 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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