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)
69 opinions indexed · filter: Lewis R. Carluzzo · MOP · showing most recent 69.
- Docket No. 13189-13 · 8/19/2020 · Memorandum Opinion · Lewis R. CarluzzoFaith Lynn Brashear & Hendel N. Thistletop, Petitioners
- Docket No. 6240-01 · 3/11/2013 · Memorandum Opinion · Lewis R. CarluzzoRaymond Wright, Petitioner
- Docket No. 15337-08 · 1/30/2013 · Memorandum Opinion · Lewis R. CarluzzoSamuel I. Olekanma, Petitioner
- Docket No. 28284-10 · 4/23/2012 · Memorandum Opinion · Lewis R. CarluzzoIsang E. Umoren, Petitioner
- Docket No. 11313-08 · 4/18/2012 · Memorandum Opinion · Lewis R. CarluzzoMatthew A. & Mary B. Farner, Petitioner
- Docket No. 21646-08 · 9/1/2011 · Memorandum Opinion · Lewis R. CarluzzoAlbert Fernandez, Petitioner
- Docket No. 15266-08 · 8/15/2011 · Memorandum Opinion · Lewis R. CarluzzoMaria Elleen Sherrer, Petitioner
- Docket No. 18486-07 · 6/22/2011 · Memorandum Opinion · Lewis R. CarluzzoPacific West Financial & Insurance Company, Petitioner
- Docket No. 7214-10 · 4/18/2011 · Memorandum Opinion · Lewis R. CarluzzoMohammad N. Khalaf & Rania Sufee, Petitioners
- Docket No. 2116-05 · 10/4/2007 · Memorandum Opinion · Lewis R. CarluzzoStuart Hult, Petitioner
- Docket No. 11924-04 · 9/12/2007 · Memorandum Opinion · Lewis R. CarluzzoSara J. Burns, Petitioner
- Docket No. 16911-05 · 9/4/2007 · Memorandum Opinion · Lewis R. CarluzzoNicholas D. Newton, Petitioner
- Docket No. 25134-96 · 7/5/2005 · Memorandum Opinion · Lewis R. CarluzzoEugene A. Sanders, Petitioner
- Docket No. 9350-03 · 4/4/2005 · Memorandum Opinion · Lewis R. CarluzzoBill J. Malone, Jr. & Sarah J. Malone, Petitioners
- Docket No. 1437-03 · 10/13/2004 · Memorandum Opinion · Lewis R. CarluzzoPhilip L. & Sara N. Eckert, Petitioner
- Docket No. 13537-99 · 9/11/2003 · Memorandum Opinion · Lewis R. CarluzzoDavid M. Priestly, Jr., Petitioner
- Docket No. 12496-00 · 6/24/2003 · Memorandum Opinion · Lewis R. CarluzzoRaleigh L. & Angela M. J. Womack, Petitioner
- Docket No. 8612-01 · 5/20/2003 · Memorandum Opinion · Lewis R. CarluzzoJorge N. & Vivian Lopez, Petitioner
- Docket No. 21534-97 · 6/10/2002 · Memorandum Opinion · Lewis R. CarluzzoPhilip A. Saunders, Petitioner
- Docket No. 11339-99 · 8/13/2001 · Memorandum Opinion · Lewis R. CarluzzoGuadalupe Mares, Petitioner
- Docket No. 16722-99 · 5/23/2001 · Memorandum Opinion · Lewis R. CarluzzoErin Mullin, Petitioner
- Docket No. 10468-99 · 5/2/2001 · Memorandum Opinion · Lewis R. CarluzzoMortimer Z. Landsberg, Proprietor, Petitioner
- Docket No. 17613-99 · 4/17/2001 · Memorandum Opinion · Lewis R. CarluzzoJaime & Verna Ann Pena, Petitioner
- Docket No. 10998-99 · 11/8/2000 · Memorandum Opinion · Lewis R. CarluzzoDouglas T. Busby & Valarie E. Busby, Petitioners
- Docket No. 14503-99 · 10/3/2000 · Memorandum Opinion · Lewis R. CarluzzoFrank Blazic, Petitioner
- Docket No. 3568-99 · 8/31/2000 · Memorandum Opinion · Lewis R. CarluzzoWilliam T. & Deborah S. Praytor, Petitioner
- Docket No. 16084-97 · 7/5/2000 · Memorandum Opinion · Lewis R. CarluzzoOtis W. & Alma F. Jordan, Petitioner
- Docket No. 4752-98 · 4/20/2000 · Memorandum Opinion · Lewis R. CarluzzoOscar Hughes, Jr., Petitioner
- Docket No. 12307-98 · 3/21/2000 · Memorandum Opinion · Lewis R. CarluzzoJoseph Henry Metelski, Petitioner
- Docket No. 24597-91 · 11/5/1999 · Memorandum Opinion · Lewis R. CarluzzoJohn Michael & Janice Hill Brannon, Petitioner
- Docket No. 2596-98 · 9/21/1999 · Memorandum Opinion · Lewis R. CarluzzoMichel L. Dixon, Petitioner
- Docket No. 8507-98 · 9/7/1999 · Memorandum Opinion · Lewis R. CarluzzoSheryl D. Bumpus, Petitioner
- Docket No. 18403-97 · 6/10/1999 · Memorandum Opinion · Lewis R. CarluzzoLinda J. Baxter, Petitioner
- Docket No. 18749-97 · 6/10/1999 · Memorandum Opinion · Lewis R. CarluzzoJimmy R. & Janet S. Baxter, Petitioner
- Docket No. 24676-96 · 4/15/1999 · Memorandum Opinion · Lewis R. CarluzzoKeith R. Basham, Petitioner
- Docket No. 3665-97 · 3/1/1999 · Memorandum Opinion · Lewis R. CarluzzoRobert J. Geiger, Petitioner
- Docket No. 25828-96 · 12/30/1998 · Memorandum Opinion · Lewis R. CarluzzoEarl L. & Nancy B. Miller, Petitioner
- Docket No. 16877-96 · 11/16/1998 · Memorandum Opinion · Lewis R. CarluzzoSusan L. Bay, Petitioner
- Docket No. 11192-95 · 9/21/1998 · Memorandum Opinion · Lewis R. CarluzzoEmil Fankhauser, Petitioner
- Docket No. 21947-96 · 7/22/1998 · Memorandum Opinion · Lewis R. CarluzzoThomas H. & Donna J. Zullo Nelson, Petitioner
- Docket No. 10357-96 · 7/8/1998 · Memorandum Opinion · Lewis R. CarluzzoCharles F. & Cheryl Sutter, Petitioner
- Docket No. 10964-96 · 7/7/1998 · Memorandum Opinion · Lewis R. CarluzzoEarl M. & Donna M. Hasbrouck, Petitioner
- Docket No. 26101-96 · 6/16/1998 · Memorandum Opinion · Lewis R. CarluzzoJohn D. & Hazel B. Smith, Petitioner
- Docket No. 5002-94 · 1/26/1998 · Memorandum Opinion · Lewis R. CarluzzoStephen William Dahlgren, Petitioner
- Docket No. 15108-97 · 10/29/1997 · Memorandum Opinion · Lewis R. CarluzzoHarold L. Perry, Petitioner
- Docket No. 15935-95 · 9/24/1997 · Memorandum Opinion · Lewis R. CarluzzoPaul B. & Jane C. Ding, Petitioner
- Docket No. 24341-95 · 8/25/1997 · Memorandum Opinion · Lewis R. CarluzzoRobert R. & Mary B. Plante, Petitioner
- Docket No. 26760-95 · 5/13/1997 · Memorandum Opinion · Lewis R. CarluzzoMichael G. Correale, Petitioner
- Docket No. 26551-95 · 4/29/1997 · Memorandum Opinion · Lewis R. CarluzzoLinda Gibbs, Petitioner
- Docket No. 12738-95 · 4/15/1997 · Memorandum Opinion · Lewis R. CarluzzoFrank Shih, Jr., Petitioner
- Docket No. 3487-95 · 4/7/1997 · Memorandum Opinion · Lewis R. CarluzzoBarbara A. Landreth, Petitioner
- Docket No. 21178-95 · 1/21/1997 · Memorandum Opinion · Lewis R. CarluzzoMark J. & Mary A. Fuhrman, Petitioner
- Docket No. 26410-95 · 1/8/1997 · Memorandum Opinion · Lewis R. CarluzzoMark J. Vorwald, Petitioner
- Docket No. 9193-94 · 12/26/1996 · Memorandum Opinion · Lewis R. CarluzzoDon H. Wisden, Petitioner
- Docket No. 22283-94 · 11/27/1996 · Memorandum Opinion · Lewis R. CarluzzoJeffrey S. Kaiser & Gail F. Kaiser, Petitioners
- Docket No. 23323-94 · 11/26/1996 · Memorandum Opinion · Lewis R. CarluzzoErnest L. & Kathleen Newsome, Petitioner
- Docket No. 10037-94 · 11/19/1996 · Memorandum Opinion · Lewis R. CarluzzoJames Leslie Clark Valarian, Petitioner
- Docket No. 26039-93 · 11/13/1996 · Memorandum Opinion · Lewis R. CarluzzoSamuel C. & Susan C. Stone, Petitioner
- Docket No. 14277-94 · 9/26/1996 · Memorandum Opinion · Lewis R. CarluzzoJames H. Shelton, Deceased and Eve Shelton, Petitioners
- Docket No. 19739-94 · 9/23/1996 · Memorandum Opinion · Lewis R. CarluzzoRoger G. & Marlan W. Cotner, Petitioner
- Docket No. 4361-95 · 9/9/1996 · Memorandum Opinion · Lewis R. CarluzzoJack A. & Nancy Haigh, Petitioner
- Docket No. 11868-94 · 7/10/1996 · Memorandum Opinion · Lewis R. CarluzzoGloria A. House, Petitioner
- Docket No. 9379-94 · 6/26/1996 · Memorandum Opinion · Lewis R. CarluzzoJohn K. Jorman, Jr. & Audrey Jorman, Petitioners
- Docket No. 25353-93 · 5/23/1996 · Memorandum Opinion · Lewis R. CarluzzoRichard L. & Betty L. Seltzer, Petitioner
- Docket No. 6642-94 · 5/22/1996 · Memorandum Opinion · Lewis R. CarluzzoJoon H. Chong & Youngcha Kim Chong, Petitioners
- Docket No. 7224-94 · 4/10/1996 · Memorandum Opinion · Lewis R. CarluzzoSheriel L. Sexcius, Petitioner
- Docket No. 22176-93 · 3/20/1996 · Memorandum Opinion · Lewis R. CarluzzoJoseph Francis Cunningham, Petitioner
- Docket No. 9607-94 · 3/19/1996 · Memorandum Opinion · Lewis R. CarluzzoDean W. & Tammy R. May, Petitioner
- Docket No. 18516-93 · 11/29/1995 · Memorandum Opinion · Lewis R. CarluzzoLee & Pearlene Mizell, 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.