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)
206 opinions indexed · filter: Mark V. Holmes · MOP · showing most recent 100.
- Docket No. 19857-10 · 11/12/2020 · Memorandum Opinion · Mark V. HolmesAnthony M. Kissling & Suzanne R. Kissling, Petitioners
- Docket No. 5444-13 · 5/12/2020 · Memorandum Opinion · Mark V. HolmesOakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner, Petitioner
- Docket No. 21209-09 · 4/7/2020 · Memorandum Opinion · Mark V. HolmesEstate of Howard V. Moore, Deceased, Virgil L. Moore, Executor and Trustee, Petitioners
- Docket No. 22082-09 · 4/7/2020 · Memorandum Opinion · Mark V. HolmesHoward V. Moore, Donor, a.k.a. Estate of Howard V. Moore, Deceased, Virgil L. Moore, Executor and Trustee, Petitioner
- Docket No. 23155-14 · 1/8/2020 · Memorandum Opinion · Mark V. HolmesJason Hommel, Petitioner
- Docket No. 16203-13 · 8/26/2019 · Memorandum Opinion · Mark V. HolmesDenise Celeste McMillan, Petitioner
- Docket No. 11459-15 · 6/26/2019 · Memorandum Opinion · Mark V. HolmesHector Baca & Magdalena Baca, Petitioners
- Docket No. 26090-13 · 6/10/2019 · Memorandum Opinion · Mark V. HolmesMikel A. Brown, Sr. & Debra A. Brown, Petitioners
- Docket No. 21186-12 · 3/21/2019 · Memorandum Opinion · Mark V. HolmesEdward G. Kurdziel, Jr., Petitioner
- Docket No. 12674-13 · 3/21/2019 · Memorandum Opinion · Mark V. HolmesEdward G. Kurdziel, Jr., Petitioner
- Docket No. 12762-12 · 3/7/2019 · Memorandum Opinion · Mark V. HolmesBurbach Aquatics, Inc., Petitioner
- Docket No. 12021-12 · 3/7/2019 · Memorandum Opinion · Mark V. HolmesEstate of David F. Burbach, Deceased, Cheryl R. Huggins, Personal Representative, Petitioners
- Docket No. 16975-13 · 3/4/2019 · Memorandum Opinion · Mark V. HolmesMarc L. Mancini, Petitioner
- Docket No. 26734-14 · 2/6/2019 · Memorandum Opinion · Mark V. HolmesDaniel R. Doyle & Lynn A. Doyle, Petitioners
- Docket No. 14067-14 · 1/30/2019 · Memorandum Opinion · Mark V. HolmesEstate of Arthur S. Andersen, Deceased, Tena Haroldson, Eric Stoval and Harold Albright, Personal Co-Representative, Petitioners
- Docket No. 30851-12 · 12/20/2018 · Memorandum Opinion · Mark V. HolmesPatients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
- Docket No. 14776-14 · 12/20/2018 · Memorandum Opinion · Mark V. HolmesPatients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
- Docket No. 29212-11 · 12/20/2018 · Memorandum Opinion · Mark V. HolmesPatients Mutual Assistance CollectiveCorporation d.b.a. Harborside Health Center, Petitioner
- Docket No. 10052-12 · 11/28/2018 · Memorandum Opinion · Mark V. HolmesEstate of Lydia Ramirez, Deceased, Rowena L. Ramirez, Special Administrator, Petitioners
- Docket No. 9644-14 · 10/10/2018 · Memorandum Opinion · Mark V. HolmesWayne R. Felton & Deondra J. Felton, Petitioners
- Docket No. 19150-10 · 8/23/2018 · Memorandum Opinion · Mark V. HolmesScott A. Householder & Debra A. Householder, Petitioners
- Docket No. 6541-12 · 8/23/2018 · Memorandum Opinion · Mark V. HolmesScott A. Householder & Debra A. Householder, Petitioners
- Docket No. 14707-14 · 8/2/2018 · Memorandum Opinion · Mark V. HolmesDamon R. Becnel, Petitioner
- Docket No. 15953-06 · 7/23/2018 · Memorandum Opinion · Mark V. HolmesInman Partners, RCB Investments, LLC, Tax Matters Partner, Petitioners
- Docket No. 20677-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesDavid Greenberg, Petitioner
- Docket No. 20678-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesDavid Greenberg, Petitioner
- Docket No. 1145-05 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesWilliam A. Goddard, Petitioner
- Docket No. 20675-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesWilliam A. Goddard, Petitioner
- Docket No. 20673-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesWilliam A. Goddard, Petitioner
- Docket No. 1335-06 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesDavid B. Greenberg, Petitioner
- Docket No. 20681-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesMichelle DelPonte, Petitioner
- Docket No. 20679-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesMichelle DelPonte, Petitioner
- Docket No. 1143-05 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesDavid B. Greenberg, Petitioner
- Docket No. 20676-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesDavid Greenberg, Petitioner
- Docket No. 1144-05 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesMichelle DelPonte, Petitioner
- Docket No. 20680-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesMichelle DelPonte, Petitioner
- Docket No. 1504-06 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesWilliam A. Goddard, Petitioner
- Docket No. 20674-09 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesWilliam A. Goddard, Petitioner
- Docket No. 1334-06 · 5/31/2018 · Memorandum Opinion · Mark V. HolmesMichelle DelPonte, Petitioner
- Docket No. 27631-13 · 5/21/2018 · Memorandum Opinion · Mark V. HolmesMercy Grace Castro, Petitioner
- Docket No. 27340-12 · 5/21/2018 · Memorandum Opinion · Mark V. HolmesJoseph C. Becker & Mercy Grace Castro, Petitioners
- Docket No. 27657-13 · 5/21/2018 · Memorandum Opinion · Mark V. HolmesJoseph C. Becker, Petitioner
- Docket No. 17037-12 · 5/21/2018 · Memorandum Opinion · Mark V. HolmesJoseph C. Becker & Mercy Grace Castro, Petitioners
- Docket No. 27341-12 · 5/21/2018 · Memorandum Opinion · Mark V. HolmesJoseph C. Becker & Mercy Grace Castro, Petitioners
- Docket No. 22674-04 · 5/14/2018 · Memorandum Opinion · Mark V. HolmesRB-1 Investment Partners, Eric Reinhart, Tax Matters Partner, Petitioners
- Docket No. 5936-14 · 4/2/2018 · Memorandum Opinion · Mark V. HolmesPovolny Group, Incorporated, Petitioner
- Docket No. 5935-14 · 4/2/2018 · Memorandum Opinion · Mark V. HolmesPovolny Group, Incorporated, Petitioner
- Docket No. 5937-14 · 4/2/2018 · Memorandum Opinion · Mark V. HolmesJames M. Povolny & Deborah A. Povolny, Petitioners
- Docket No. 15683-14 · 2/21/2018 · Memorandum Opinion · Mark V. HolmesMichael J. Burke & Jane S. Burke, Petitioners
- Docket No. 26533-14 · 8/10/2017 · Memorandum Opinion · Mark V. HolmesWilliam C. Owens & Sharon Pigg Owens, Petitioners
- Docket No. 10201-08 · 8/7/2017 · Memorandum Opinion · Mark V. HolmesBCP Trading and Investments, LLC, William T. Esrey Trading Partners, LP, A Partner Other Than the Tax Matters Partner, Petitioner
- Docket No. 10200-08 · 8/7/2017 · Memorandum Opinion · Mark V. HolmesBCP Trading and Investments, LLC, William T. Esrey Trading Partners, LP, A Partner Other Than the Tax Matters Partner, Petitioner
- Docket No. 23598-12 · 7/18/2017 · Memorandum Opinion · Mark V. HolmesNiklas Jansson, Petitioner
- Docket No. 23600-12 · 7/18/2017 · Memorandum Opinion · Mark V. HolmesFredrik Jansson, Petitioner
- Docket No. 3198-10 · 7/18/2017 · Memorandum Opinion · Mark V. HolmesBlock Developers, LLC, William J. Maxam, APC, Tax Matters Partner, Petitioners
- Docket No. 23599-12 · 7/18/2017 · Memorandum Opinion · Mark V. HolmesJan E. Jansson & Margareta Jansson, Petitioners
- Docket No. 16566-09 · 7/11/2017 · Memorandum Opinion · Mark V. HolmesRichard Nyberg, Transferee, Petitioner
- Docket No. 16567-09 · 7/11/2017 · Memorandum Opinion · Mark V. HolmesRobert Pribyl, Transferee, Petitioner
- Docket No. 15620-09 · 7/11/2017 · Memorandum Opinion · Mark V. HolmesDonald J. Buckrey, Transferee, Petitioner
- Docket No. 423-11 · 6/21/2017 · Memorandum Opinion · Mark V. HolmesGreenwaste of Tehama, PN, Zanker Road Resource Management, Ltd., a California Limited Partnership, Tax Matters Partner, Petitioners
- Docket No. 22233-09 · 6/21/2017 · Memorandum Opinion · Mark V. HolmesGreenteam of San Jose PN; Greenwaste Recovery, Inc., Tax Matters Partner, Petitioners
- Docket No. 21946-09 · 6/21/2017 · Memorandum Opinion · Mark V. HolmesGreenteam Materials Recovery Facility PN, Greenwaste Recovery, Inc., Tax Matters Partner, Petitioners
- Docket No. 16878-14 · 5/11/2017 · Memorandum Opinion · Mark V. HolmesBarry Leonard Bulakites, Petitioner
- Docket No. 10947-14 · 2/7/2017 · Memorandum Opinion · Mark V. HolmesGrisel A. Smyth, Petitioner
- Docket No. 14342-12 · 1/26/2017 · Memorandum Opinion · Mark V. HolmesGoldsmith & Associates, Ltd., Petitioner
- Docket No. 13335-12 · 1/26/2017 · Memorandum Opinion · Mark V. HolmesScott Kimrey Goldsmith, Petitioner
- Docket No. 13025-08 · 12/6/2016 · Memorandum Opinion · Mark V. HolmesBoris Putanec & Jeana J. Toney, Petitioners
- Docket No. 27211-10 · 12/6/2016 · Memorandum Opinion · Mark V. HolmesBoris Putanec & Jeana J. Toney, Petitioners
- Docket No. 21720-13 · 11/17/2016 · Memorandum Opinion · Mark V. HolmesBarry R. Skog, Petitioner
- Docket No. 8312-09 · 10/4/2016 · Memorandum Opinion · Mark V. HolmesRamon Reynoso, Petitioner
- Docket No. 10754-14 · 9/20/2016 · Memorandum Opinion · Mark V. HolmesEstate of Howard J. Barnhorst, II, Deceased, Marnie W. Barnhorst, Successor in Interest & Marnie W. Barnhorst, Petitioners
- Docket No. 27014-12 · 9/14/2016 · Memorandum Opinion · Mark V. HolmesMaria G. Leslie, Petitioner
- Docket No. 9894-12 · 9/14/2016 · Memorandum Opinion · Mark V. HolmesMaria G. Leslie, Petitioner
- Docket No. 1673-13 · 9/12/2016 · Memorandum Opinion · Mark V. HolmesJohn R. Galbraith & Mary M. Galbraith, Petitioners
- Docket No. 16424-13 · 5/2/2016 · Memorandum Opinion · Mark V. HolmesJohn N. Alphson, Petitioner
- Docket No. 17696-10 · 4/21/2016 · Memorandum Opinion · Mark V. HolmesAngelina Alhadi, Petitioner
- Docket No. 17002-13 · 3/28/2016 · Memorandum Opinion · Mark V. HolmesThomas L. Ryther, Petitioner
- Docket No. 22718-12 · 3/10/2016 · Memorandum Opinion · Mark V. HolmesKaylan J. Riley, Petitioner
- Docket No. 28054-12 · 1/19/2016 · Memorandum Opinion · Mark V. HolmesRodney C. Niemann, Petitioner
- Docket No. 13556-12 · 1/7/2016 · Memorandum Opinion · Mark V. HolmesJorge Quintanilla, Petitioner
- Docket No. 5991-11 · 3/23/2015 · Memorandum Opinion · Mark V. HolmesHenry J. Metz & Christie M. Metz, Petitioners
- Docket No. 10346-10 · 3/23/2015 · Memorandum Opinion · Mark V. HolmesHenry J. Metz & Christie M. Metz, Petitioners
- Docket No. 28718-10 · 3/23/2015 · Memorandum Opinion · Mark V. HolmesHenry J. Metz & Christie M. Metz, Petitioners
- Docket No. 23525-05 · 2/18/2015 · Memorandum Opinion · Mark V. Holmes436, Ltd., Robert Heitmeier, Tax Matters Partner, Petitioners
- Docket No. 7632-12 · 9/3/2014 · Memorandum Opinion · Mark V. HolmesVisionmonitor Software, LLC, Torgeir Mantor, Tax Matters Partner, Petitioner
- Docket No. 20551-08 · 5/13/2014 · Memorandum Opinion · Mark V. HolmesThe Markell Company, Inc., Petitioner
- Docket No. 16014-11 · 5/8/2014 · Memorandum Opinion · Mark V. HolmesIssachar Ohana & Rachel Ohana, Petitioners
- Docket No. 25896-11 · 5/8/2014 · Memorandum Opinion · Mark V. HolmesIssachar Ohana & Rachel Ohana, Petitioners
- Docket No. 26118-08 · 3/11/2014 · Memorandum Opinion · Mark V. HolmesJudy Macdonald, Petitioner
- Docket No. 17711-10 · 2/25/2014 · Memorandum Opinion · Mark V. HolmesCR Traders Partners, LP, Ann S. Carrino, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 27376-09 · 2/25/2014 · Memorandum Opinion · Mark V. HolmesAnn S. Carrino, Petitioner
- Docket No. 1097-07 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 649-08 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 2360-07 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 31012-09 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 5108-11 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 721-09 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 25013-06 · 11/25/2013 · Memorandum Opinion · Mark V. HolmesWilliam B. Meyer, Petitioner
- Docket No. 4075-10 · 10/21/2013 · Memorandum Opinion · Mark V. HolmesBrandon D. Tomlinson & Shana C. Tomlinson, Petitioners
- Docket No. 22328-09 · 10/21/2013 · Memorandum Opinion · Mark V. HolmesBrett Van Alen & Kimberlee Van Alen, 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.