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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)

180 opinions indexed · filter: Lewis R. Carluzzo · SOP · showing most recent 100.

Docket No. 24303-15 · 1/22/2020 · Summary Opinion · Lewis R. Carluzzo
Patrick Lind & Mary Beth Blotnick Lind, Petitioners
Docket No. 24302-15 · 1/22/2020 · Summary Opinion · Lewis R. Carluzzo
Reliable Computer Services, Inc., Petitioner
Docket No. 14996-17 · 8/22/2019 · Summary Opinion · Lewis R. Carluzzo
Santiago Gutierrez, Petitioner
Docket No. 29734-15 · 8/21/2019 · Summary Opinion · Lewis R. Carluzzo
Jasper J. Nzedu & Vivian A. Nzedu, Petitioners
Docket No. 10398-16 · 8/5/2019 · Summary Opinion · Lewis R. Carluzzo
Rodrigo Kho & Loreta Kho, Petitioners
Docket No. 8009-16 · 7/25/2019 · Summary Opinion · Lewis R. Carluzzo
Jun Wu, Petitioner
Docket No. 182-17 · 7/15/2019 · Summary Opinion · Lewis R. Carluzzo
Dwayne Perry, Petitioner
Docket No. 3056-17 · 6/11/2019 · Summary Opinion · Lewis R. Carluzzo
Sibille G. Cooney & Dominic C. Cooney, Petitioners
Docket No. 1690-15 · 3/5/2019 · Summary Opinion · Lewis R. Carluzzo
Jesus Rodriguez & Juanita Rodriguez, Petitioners
Docket No. 13462-16 · 2/28/2019 · Summary Opinion · Lewis R. Carluzzo
Thad Marshall Pugh, Petitioner
Docket No. 21109-15 · 12/3/2018 · Summary Opinion · Lewis R. Carluzzo
Rick L. Archuleta & Maureen Elizabeth McGrath Archuleta, Petitioners
Docket No. 5300-16 · 12/3/2018 · Summary Opinion · Lewis R. Carluzzo
Andy Akay, Petitioner
Docket No. 24688-15 · 9/17/2018 · Summary Opinion · Lewis R. Carluzzo
James E. Lawson & Christiane D. Lawson, Petitioners
Docket No. 12477-16 · 9/5/2018 · Summary Opinion · Lewis R. Carluzzo
Jeremy Adam Vanderhal, Petitioner
Docket No. 23865-15 · 7/12/2018 · Summary Opinion · Lewis R. Carluzzo
Daniel Campbell & Terri Campbell, Petitioners
Docket No. 9538-16 · 3/13/2018 · Summary Opinion · Lewis R. Carluzzo
Toni Harris, Petitioner
Docket No. 21609-15 · 10/4/2017 · Summary Opinion · Lewis R. Carluzzo
Raymond Ochoa, Petitioner
Docket No. 26957-15 · 8/30/2017 · Summary Opinion · Lewis R. Carluzzo
Gary Patrick Johnson, Petitioner
Docket No. 12496-15 · 8/17/2017 · Summary Opinion · Lewis R. Carluzzo
Stephen B. Howard, Petitioner
Docket No. 26556-12 · 8/16/2017 · Summary Opinion · Lewis R. Carluzzo
Wilfred Omoloh, Petitioner
Docket No. 23584-14 · 5/11/2017 · Summary Opinion · Lewis R. Carluzzo
Jagtar Singh Khinda, Petitioner
Docket No. 20050-15 · 5/8/2017 · Summary Opinion · Lewis R. Carluzzo
Sharon M. Nielsen & Steve L. Nielsen, Petitioners
Docket No. 6421-15 · 3/16/2017 · Summary Opinion · Lewis R. Carluzzo
Doris Gaines & George Gaines, Petitioners
Docket No. 20235-15 · 3/16/2017 · Summary Opinion · Lewis R. Carluzzo
Rita Lopez, Petitioner
Docket No. 19645-14 · 2/7/2017 · Summary Opinion · Lewis R. Carluzzo
Alvin Jones & Chanee Jones, Petitioners
Docket No. 22719-14 · 12/19/2016 · Summary Opinion · Lewis R. Carluzzo
Timothy Charles Qunell, Jr., Petitioner
Docket No. 24843-13 · 12/19/2016 · Summary Opinion · Lewis R. Carluzzo
Christian Sioui, Petitioner
Docket No. 14856-13 · 11/3/2016 · Summary Opinion · Lewis R. Carluzzo
Orobosa Obayagbona, Petitioner
Docket No. 30447-13 · 11/3/2016 · Summary Opinion · Lewis R. Carluzzo
Hector Bawak Besong, Petitioner
Docket No. 26484-13 · 10/17/2016 · Summary Opinion · Lewis R. Carluzzo
Dennis K. Hicks & Sherry L. Hicks, Petitioners
Docket No. 10022-13 · 9/27/2016 · Summary Opinion · Lewis R. Carluzzo
Lawrence L. Cole, Petitioner
Docket No. 4103-14 · 9/26/2016 · Summary Opinion · Lewis R. Carluzzo
William Lester Kennedy, Jr., Petitioner
Docket No. 4700-14 · 9/22/2016 · Summary Opinion · Lewis R. Carluzzo
Andrew Christopher Sanek, Petitioner
Docket No. 4776-13 · 3/14/2016 · Summary Opinion · Lewis R. Carluzzo
Rodney J. Guarino & Lauraine Guarino, Petitioners
Docket No. 24480-11 · 3/8/2016 · Summary Opinion · Lewis R. Carluzzo
John H. Fisher & Lisa M. Fisher, Petitioners
Docket No. 27511-13 · 3/7/2016 · Summary Opinion · Lewis R. Carluzzo
Robert W. Nuzum & Mary Alane Nuzum, Petitioners
Docket No. 22686-13 · 3/7/2016 · Summary Opinion · Lewis R. Carluzzo
Robert W. Nuzum & Mary Alane Nuzum, Petitioners
Docket No. 5964-12 · 1/28/2016 · Summary Opinion · Lewis R. Carluzzo
James W. Blackbourn, II & Angel M. Blackbourn, Petitioners
Docket No. 23018-12 · 10/5/2015 · Summary Opinion · Lewis R. Carluzzo
Richard Irwin Wideman & Kristina Novak, Petitioners
Docket No. 19100-12 · 9/8/2015 · Summary Opinion · Lewis R. Carluzzo
Nicholas S. Farris & Kirstin B. Farris, Petitioners
Docket No. 22541-11 · 8/24/2015 · Summary Opinion · Lewis R. Carluzzo
James Ramone Taylor, Petitioner
Docket No. 17675-12 · 8/10/2015 · Summary Opinion · Lewis R. Carluzzo
Richard D. Escalante & Barbara J. Escalante, Petitioners
Docket No. 22622-12 · 3/18/2015 · Summary Opinion · Lewis R. Carluzzo
Maria Sanchez, Petitioner
Docket No. 9144-12 · 3/17/2015 · Summary Opinion · Lewis R. Carluzzo
Arunas Savulionis & Ilona R. Savulionis, Petitioners
Docket No. 11891-12 · 3/9/2015 · Summary Opinion · Lewis R. Carluzzo
Adiatu M. Jalloh, Petitioner
Docket No. 19723-12 · 2/23/2015 · Summary Opinion · Lewis R. Carluzzo
Gustavo E. Morles, Petitioner
Docket No. 30155-12 · 12/23/2014 · Summary Opinion · Lewis R. Carluzzo
Edward Ripley-Duggan, Petitioner
Docket No. 27403-12 · 11/13/2014 · Summary Opinion · Lewis R. Carluzzo
Aj Scroggins & Kelly E. Scroggins, Petitioners
Docket No. 20858-11 · 11/6/2014 · Summary Opinion · Lewis R. Carluzzo
Howard C. Cantor & Patricia M. Allen, Petitioners
Docket No. 19325-12 · 9/11/2014 · Summary Opinion · Lewis R. Carluzzo
J. David Monsalve & Ruth Monsalve, Petitioners
Docket No. 23439-11 · 9/3/2014 · Summary Opinion · Lewis R. Carluzzo
Eugene Villarreal & Soon S. Villarreal, Petitioners
Docket No. 15225-11 · 8/25/2014 · Summary Opinion · Lewis R. Carluzzo
Jeffrey McCarty & Ulondra McCarty, Petitioners
Docket No. 20347-11 · 8/25/2014 · Summary Opinion · Lewis R. Carluzzo
Maryanne Oxford, Petitioner
Docket No. 9534-12 · 7/10/2014 · Summary Opinion · Lewis R. Carluzzo
Vernon M. Leslie, Jr., Petitioner
Docket No. 24185-10 · 2/6/2014 · Summary Opinion · Lewis R. Carluzzo
Elizabeth A. Vitarbo, Petitioner
Docket No. 29141-11 · 10/30/2013 · Summary Opinion · Lewis R. Carluzzo
Gary P. Herring, Petitioner
Docket No. 17797-10 · 10/21/2013 · Summary Opinion · Lewis R. Carluzzo
Kingsley O. Ofoegbu & Anthonia Ofoegbu, Petitioners
Docket No. 30923-09 · 8/26/2013 · Summary Opinion · Lewis R. Carluzzo
Boake L. Terry & Kellie R. Terry, Petitioners
Docket No. 14698-11 · 7/11/2013 · Summary Opinion · Lewis R. Carluzzo
Carl Raisig, Petitioner
Docket No. 25865-10 · 6/3/2013 · Summary Opinion · Lewis R. Carluzzo
Aster Tirfe, Petitioner
Docket No. 21704-09 · 6/3/2013 · Summary Opinion · Lewis R. Carluzzo
Peter H. Hofinga & Margaret M. Wong, Petitioners
Docket No. 17678-10 · 1/30/2013 · Summary Opinion · Lewis R. Carluzzo
Elliott Rodney & Mildred Marie Thomas, Petitioner
Docket No. 20898-10 · 1/7/2013 · Summary Opinion · Lewis R. Carluzzo
Fillmore L. Carr and Darlene Carr, Petitioners
Docket No. 11959-10 · 12/26/2012 · Summary Opinion · Lewis R. Carluzzo
Michael I. & Sharon G. Bross, Petitioner
Docket No. 9873-10 · 12/5/2012 · Summary Opinion · Lewis R. Carluzzo
Henry Moses & Denise Gilmore-Moses, Petitioners
Docket No. 16497-10 · 10/31/2012 · Summary Opinion · Lewis R. Carluzzo
Richard Garcia, Petitioner
Docket No. 30651-08 · 10/25/2012 · Summary Opinion · Lewis R. Carluzzo
Ruth Real, Petitioner
Docket No. 8821-10 · 10/10/2012 · Summary Opinion · Lewis R. Carluzzo
Guillermo Javier Arguello, Petitioner
Docket No. 19946-07 · 9/17/2012 · Summary Opinion · Lewis R. Carluzzo
Loretta Lea Wanat, Petitioner
Docket No. 19944-07 · 9/17/2012 · Summary Opinion · Lewis R. Carluzzo
Loretta Lea Wanat, Petitioner
Docket No. 19945-07 · 9/17/2012 · Summary Opinion · Lewis R. Carluzzo
Loretta Lea Wanat, Petitioner
Docket No. 12024-08 · 9/11/2012 · Summary Opinion · Lewis R. Carluzzo
Charles A. & Susan C. Foster, Petitioner
Docket No. 6484-07 · 5/23/2012 · Summary Opinion · Lewis R. Carluzzo
Kathleen Murray, Petitioner
Docket No. 14369-10 · 5/10/2012 · Summary Opinion · Lewis R. Carluzzo
George Saadian, Petitioner
Docket No. 13729-10 · 4/23/2012 · Summary Opinion · Lewis R. Carluzzo
Gregory R. Hielsberg, Petitioner
Docket No. 7968-09 · 4/9/2012 · Summary Opinion · Lewis R. Carluzzo
Graciela Helguero-Balcells, Petitioner
Docket No. 19504-09 · 2/28/2012 · Summary Opinion · Lewis R. Carluzzo
Thelma L. & Willie J. Moore, Petitioner
Docket No. 2157-10 · 9/28/2011 · Summary Opinion · Lewis R. Carluzzo
David K. Brown, Petitioner
Docket No. 5634-09 · 8/29/2011 · Summary Opinion · Lewis R. Carluzzo
Leyla & Leobaldo D. Diaz, Petitioner
Docket No. 8048-08 · 4/18/2011 · Summary Opinion · Lewis R. Carluzzo
Bridgett Jeanette Bell, Petitioner
Docket No. 26364-08 · 3/29/2011 · Summary Opinion · Lewis R. Carluzzo
Jennifer Marie Robb, f/k/a Jennifer M. Dulaney, Petitioner and Walter Dulaney, Intervenor, Petitioners
Docket No. 4110-08 · 3/16/2011 · Summary Opinion · Lewis R. Carluzzo
Edwina S. Etchinson, Petitioner
Docket No. 374-06 · 10/28/2010 · Summary Opinion · Lewis R. Carluzzo
James Jennings & Amy Hartman, Petitioners
Docket No. 197-06 · 10/28/2010 · Summary Opinion · Lewis R. Carluzzo
Amy L. Hartman, Petitioner
Docket No. 19377-08 · 9/9/2010 · Summary Opinion · Lewis R. Carluzzo
Donald A. Hackenberg, Petitioner
Docket No. 23402-05 · 8/30/2010 · Summary Opinion · Lewis R. Carluzzo
Svend F. & Mischelle T. Stenslet, Petitioner
Docket No. 23757-07 · 8/11/2010 · Summary Opinion · Lewis R. Carluzzo
Caron Wilma Riganti, Petitioner
Docket No. 22969-08 · 8/2/2010 · Summary Opinion · Lewis R. Carluzzo
Laura A. Brady, Petitioner
Docket No. 14384-05 · 7/14/2010 · Summary Opinion · Lewis R. Carluzzo
Patricia A. Nicoletti, Petitioner
Docket No. 4256-04 · 7/7/2010 · Summary Opinion · Lewis R. Carluzzo
Leroy & Elaine G. Davis, Petitioner
Docket No. 24201-05 · 6/29/2010 · Summary Opinion · Lewis R. Carluzzo
Shannon B. & Rita L. Byrd, Petitioner
Docket No. 5633-07 · 3/1/2010 · Summary Opinion · Lewis R. Carluzzo
Katherine Witherspoon Kannard, Petitioner and James R. Kannard, Jr. Intervenor, Petitioners
Docket No. 7853-07 · 11/24/2009 · Summary Opinion · Lewis R. Carluzzo
Mollie E. Smith, Petitioner
Docket No. 5130-05 · 11/23/2009 · Summary Opinion · Lewis R. Carluzzo
Anthony T. & Kimberlee M. Young, Petitioner
Docket No. 3759-06 · 11/23/2009 · Summary Opinion · Lewis R. Carluzzo
Arianel Torres, Petitioner and Franz Hurtado, Intervenor, Petitioners
Docket No. 3730-07 · 10/6/2009 · Summary Opinion · Lewis R. Carluzzo
Sean Kieran & Kerry Ann Hegarty, Petitioner
Docket No. 14634-07 · 8/31/2009 · Summary Opinion · Lewis R. Carluzzo
Deborah A. Hardaway, Petitioner
Docket No. 13485-06 · 7/14/2009 · Summary Opinion · Lewis R. Carluzzo
Johnny D. & Candy L. Foriest, Petitioner
Docket No. 19779-06 · 6/2/2009 · Summary Opinion · Lewis R. Carluzzo
Candance A. Denton, Petitioner and Timothy Denton, Intervenor, Petitioners
Docket No. 11479-07 · 5/13/2009 · Summary Opinion · Lewis R. Carluzzo
Lillian Doreen Villela-Wilcox, Petitioner and David J. Wilcox, Intervenor, 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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