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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)

631 opinions indexed · filter: Mary Ann Cohen · showing most recent 100.

Docket No. 5015-15 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
Liberty Packing Company, LLC., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 16684-16 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
The Morning Star Packing Company, L.P., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 16842-16 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
Liberty Packing Company, LLC, The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 5013-15 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
The Morning Star Packing Company, L.P., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 27474-16 · 6/4/2020 · Memorandum Opinion · Mary Ann Cohen
Brannan Sand & Gravel Co., LLC, J. Curtis Marvel, Tax Matters Partner, Petitioners
Docket No. 15791-17 · 5/28/2020 · Memorandum Opinion · Mary Ann Cohen
Frederick Engle, Petitioner
Docket No. 26829-08 · 1/13/2020 · Memorandum Opinion · Mary Ann Cohen
Allsop Venture Partners III Limited Partnership, Transferee, Petitioner
Docket No. 26865-08 · 1/13/2020 · Memorandum Opinion · Mary Ann Cohen
Alta Subordinated Debt Partners III L.P., Transferee, Petitioner
Docket No. 26867-08 · 1/13/2020 · Memorandum Opinion · Mary Ann Cohen
State of Wisconsin Investment Board, Transferee, Petitioner
Docket No. 26828-08 · 1/13/2020 · Memorandum Opinion · Mary Ann Cohen
Alta V Limited Partnership, Transferee, Petitioner
Docket No. 4825-18 · 10/3/2019 · Memorandum Opinion · Mary Ann Cohen
Elena Lea Morgan Weschenfelder & Frederick Burkhart Weschenfelder, Petitioners
Docket No. 17254-17 · 9/4/2019 · Memorandum Opinion · Mary Ann Cohen
Melinda Jean Welwood, Petitioner
Docket No. 7109-13 · 7/8/2019 · Memorandum Opinion · Mary Ann Cohen
Samuel Wegbreit & Elizabeth J. Wegbreit, Petitioners
Docket No. 15305-13 · 7/8/2019 · Memorandum Opinion · Mary Ann Cohen
The Samuel Wegbreit Trust Fund, Petitioner
Docket No. 12125-16 · 6/3/2019 · Memorandum Opinion · Mary Ann Cohen
H. Garrett Frey & Mary K. Frey, Petitioners
Docket No. 6351-18 · 5/29/2019 · Memorandum Opinion · Mary Ann Cohen
Edward F. Sadjadi & Cynthia M. Sadjadi, Petitioners
Docket No. 20892-13 · 5/22/2019 · Memorandum Opinion · Mary Ann Cohen
Leslie Ruppert Krehnbrink & Robert Grift Krehnbrink, Petitioners
Docket No. 5327-17 · 4/18/2019 · T.C. Opinion · Mary Ann Cohen
Randy Alan Carpenter, Petitioner
Docket No. 7917-15 · 12/17/2018 · Memorandum Opinion · Mary Ann Cohen
Mary Louise Sholes, Petitioners
Docket No. 14074-14 · 10/16/2018 · Memorandum Opinion · Mary Ann Cohen
Rudy Castaneda & Julie Castaneda, Petitioners
Docket No. 7161-16 · 9/13/2018 · Memorandum Opinion · Mary Ann Cohen
Mitsubishi Cement Corporation & Subsidiaries, A Delaware Corporation, Petitioner
Docket No. 13805-14 · 9/10/2018 · Memorandum Opinion · Mary Ann Cohen
Jeffrey B. Yapp & Tamara A. Yapp, Petitioners
Docket No. 5081-17 · 8/6/2018 · Memorandum Opinion · Mary Ann Cohen
Marilyn Letitia Randall, Petitioner
Docket No. 20101-17 · 7/19/2018 · Memorandum Opinion · Mary Ann Cohen
Miguel A. Jusino & Elizabeth H. Ezcurra, Petitioners
Docket No. 12414-16 · 7/16/2018 · Memorandum Opinion · Mary Ann Cohen
Darrell Archer, Petitioner
Docket No. 10444-16 · 7/16/2018 · Memorandum Opinion · Mary Ann Cohen
Darrell Archer, Petitioner
Docket No. 21407-16 · 7/5/2018 · Memorandum Opinion · Mary Ann Cohen
Craig P. Mowry & Cricket U. Mowry, Petitioners
Docket No. 5339-15 · 6/19/2018 · Memorandum Opinion · Mary Ann Cohen
Shane V. Robison & Robin S. Robison, Petitioners
Docket No. 25120-16 · 6/19/2018 · Memorandum Opinion · Mary Ann Cohen
Shane V. Robison & Robin S. Robison, Petitioners
Docket No. 29664-11 · 6/12/2018 · Memorandum Opinion · Mary Ann Cohen
Ronald A. Caselli, Petitioner
Docket No. 835-11 · 6/12/2018 · Memorandum Opinion · Mary Ann Cohen
Ronald A. Caselli, Petitioner
Docket No. 30150-15 · 5/21/2018 · Memorandum Opinion · Mary Ann Cohen
Bradford J. Sarvak, Petitioner
Docket No. 7326-17 · 5/10/2018 · Memorandum Opinion · Mary Ann Cohen
Harlan Wax & Deborah J. Wax, Petitioners
Docket No. 8917-09 · 5/3/2018 · Memorandum Opinion · Mary Ann Cohen
Jerry L. Keenan & Cynthia S. Keenan, Petitioners
Docket No. 21834-16 · 3/19/2018 · Memorandum Opinion · Mary Ann Cohen
Gregory S. Larson, Petitioner
Docket No. 3427-15 · 1/18/2018 · T.C. Opinion · Mary Ann Cohen
SIH Partners LLLP, Explorer Partner Corporation, Tax Matters Partner, Petitioners
Docket No. 21104-16 · 1/8/2018 · Memorandum Opinion · Mary Ann Cohen
Curtis Eugene Ankerberg, Petitioner
Docket No. 22108-16 · 1/4/2018 · Summary Opinion · Mary Ann Cohen
Colin C. Bishop, Petitioner and Lisa Bishop, Intervenor, Petitioners
Docket No. 11322-16 · 10/2/2017 · Memorandum Opinion · Mary Ann Cohen
John S. Barrett, Petitioner
Docket No. 11307-16 · 10/2/2017 · Memorandum Opinion · Mary Ann Cohen
John S. Barrett & Maria T. Barrett, Petitioners
Docket No. 7161-16 · 8/21/2017 · Memorandum Opinion · Mary Ann Cohen
Mitsubishi Cement Corporation & Subsidiaries, A Delaware Corporation, Petitioner
Docket No. 24268-15 · 6/19/2017 · Memorandum Opinion · Mary Ann Cohen
Jamie Ostrom, Petitioner
Docket No. 18025-14 · 3/30/2017 · Memorandum Opinion · Mary Ann Cohen
Albert Okorogu & Rita Okorogu, Petitioners
Docket No. 14716-15 · 12/21/2016 · Memorandum Opinion · Mary Ann Cohen
Bobby R. Hargis & Brenda J. Hargis, Petitioners
Docket No. 8360-15 · 12/13/2016 · Summary Opinion · Mary Ann Cohen
Curtis Lee Owens & Meleih Ann Owens, Petitioners
Docket No. 1035-16 · 12/13/2016 · Summary Opinion · Mary Ann Cohen
Andrew Lee Stinson, Petitioner
Docket No. 12152-13 · 11/23/2016 · Memorandum Opinion · Mary Ann Cohen
Transupport, Incorporated, Petitioner
Docket No. 8483-15 · 9/28/2016 · Memorandum Opinion · Mary Ann Cohen
Dora Marie Martinez & Carlos Garcia, Petitioners
Docket No. 9299-15 · 9/15/2016 · Memorandum Opinion · Mary Ann Cohen
Juan P. Gomez, Petitioner
Docket No. 19460-14 · 9/14/2016 · Memorandum Opinion · Mary Ann Cohen
Paul F. Barnhart, Jr. & Karol Ann Barnhart, Petitioners
Docket No. 19458-14 · 9/14/2016 · Memorandum Opinion · Mary Ann Cohen
Barnhart Ranch, Co., Petitioner
Docket No. 19459-14 · 9/14/2016 · Memorandum Opinion · Mary Ann Cohen
L. Irvin Barnhart, Deceased, Paul F. Barnhart, Jr., Independent Executor, Petitioners
Docket No. 19749-14 · 8/1/2016 · Memorandum Opinion · Mary Ann Cohen
Susan Szanto & Peter Szanto, Petitioners
Docket No. 17912-14 · 8/1/2016 · Memorandum Opinion · Mary Ann Cohen
Peter Szanto, Petitioner
Docket No. 28694-13 · 7/26/2016 · Memorandum Opinion · Mary Ann Cohen
Patricia Hyde, Petitioner
Docket No. 10597-14 · 7/26/2016 · Memorandum Opinion · Mary Ann Cohen
Patricia Hyde, Petitioner
Docket No. 28568-13 · 7/26/2016 · Memorandum Opinion · Mary Ann Cohen
Robert F. Batsch, Petitioner
Docket No. 10638-14 · 7/26/2016 · Memorandum Opinion · Mary Ann Cohen
Robert F. Batsch, Petitioner
Docket No. 25543-13 · 7/25/2016 · Memorandum Opinion · Mary Ann Cohen
Heimdal Investment Company Inc., Petitioner
Docket No. 21198-12 · 7/25/2016 · Memorandum Opinion · Mary Ann Cohen
American Metallurgical Coal Co. and Subsidiaries, Petitioner
Docket No. 19738-14 · 4/28/2016 · Memorandum Opinion · Mary Ann Cohen
Michael D. Brown & Mary Brown, Petitioners
Docket No. 18360-14 · 3/3/2016 · Memorandum Opinion · Mary Ann Cohen
Charles E. Brown & Connie E. Brown, Petitioners
Docket No. 19123-12 · 3/2/2016 · Memorandum Opinion · Mary Ann Cohen
Jose M. Dulanto & Ana M. Dulanto, Petitioners
Docket No. 29380-08 · 3/1/2016 · Memorandum Opinion · Mary Ann Cohen
Brian L. Costello, Petitioner
Docket No. 29341-08 · 3/1/2016 · Memorandum Opinion · Mary Ann Cohen
Sally M. Costello, Petitioner
Docket No. 15199-14 · 1/12/2016 · Memorandum Opinion · Mary Ann Cohen
Brent Edward Crummey & Cheryl Battista Crummey, Petitioners
Docket No. 28210-08 · 1/11/2016 · Memorandum Opinion · Mary Ann Cohen
Shockley Holdings, Limited Partnership, Transferee, Petitioner
Docket No. 28208-08 · 1/11/2016 · Memorandum Opinion · Mary Ann Cohen
Terry K. Shockley, Transferee, Petitioner
Docket No. 28207-08 · 1/11/2016 · Memorandum Opinion · Mary Ann Cohen
Sandra K. Shockley, Transferee, Petitioner
Docket No. 893-14 · 12/3/2015 · Memorandum Opinion · Mary Ann Cohen
John Henry Besaw, Petitioner
Docket No. 29107-12 · 11/3/2015 · Memorandum Opinion · Mary Ann Cohen
Jefferson Cartwright & Judith Cartwright, Petitioners
Docket No. 27370-12 · 10/15/2015 · Memorandum Opinion · Mary Ann Cohen
WSK & Sons, Inc., Petitioner
Docket No. 27429-12 · 10/15/2015 · Memorandum Opinion · Mary Ann Cohen
William S. Karras & Shana Karras, Petitioners
Docket No. 3702-14 · 9/28/2015 · Memorandum Opinion · Mary Ann Cohen
Donald Lee Dunnigan, Petitioner
Docket No. 12152-13 · 9/14/2015 · Memorandum Opinion · Mary Ann Cohen
Transupport, Incorporated, Petitioner
Docket No. 27786-13 · 9/9/2015 · Memorandum Opinion · Mary Ann Cohen
Patricia D. Clark, Petitioner
Docket No. 758-13 · 8/12/2015 · Memorandum Opinion · Mary Ann Cohen
Daniel H. George, Jr., Petitioner
Docket No. 9414-14 · 8/11/2015 · Memorandum Opinion · Mary Ann Cohen
Seismic Support Services, LLC, Scott A. Whittington, Tax Matters Partner, Petitioners
Docket No. 11096-14 · 8/11/2015 · Memorandum Opinion · Mary Ann Cohen
Scott A. Whittington, Petitioner
Docket No. 2060-13 · 8/11/2015 · Memorandum Opinion · Mary Ann Cohen
Scott A. Whittington, Petitioner
Docket No. 28210-08 · 6/22/2015 · Memorandum Opinion · Mary Ann Cohen
Shockley Holdings, Limited Partnership, Transferee, Petitioner
Docket No. 28208-08 · 6/22/2015 · Memorandum Opinion · Mary Ann Cohen
Terry K. Shockley, Transferee, Petitioner
Docket No. 28207-08 · 6/22/2015 · Memorandum Opinion · Mary Ann Cohen
Sandra K. Shockley, Transferee, Petitioner
Docket No. 29930-13 · 5/4/2015 · Summary Opinion · Mary Ann Cohen
Priscilla J. Lee, Petitioner
Docket No. 18330-09 · 3/11/2015 · Memorandum Opinion · Mary Ann Cohen
Jason Chai, Petitioner
Docket No. 3275-13 · 3/9/2015 · Memorandum Opinion · Mary Ann Cohen
Hartland Management Services, Inc., Petitioner
Docket No. 3279-13 · 3/9/2015 · Memorandum Opinion · Mary Ann Cohen
Craig J. Kunkel & Kim M. Kunkel, Petitioners
Docket No. 3610-13 · 3/9/2015 · Memorandum Opinion · Mary Ann Cohen
Integra Engineering, LTD, Petitioner
Docket No. 11347-13 · 2/18/2015 · Memorandum Opinion · Mary Ann Cohen
Marcus J. Hampers, Petitioner
Docket No. 20551-12 · 2/18/2015 · Memorandum Opinion · Mary Ann Cohen
Marcus J. Hampers, Petitioner
Docket No. 17267-13 · 1/13/2015 · Memorandum Opinion · Mary Ann Cohen
Gina Brasher Langley, Petitioner
Docket No. 29066-13 · 1/13/2015 · Summary Opinion · Mary Ann Cohen
Joseph Larry Becker, Petitioner
Docket No. 3279-13 · 1/12/2015 · Memorandum Opinion · Mary Ann Cohen
Craig J. Kunkel & Kim M. Kunkel, Petitioners
Docket No. 30500-12 · 1/12/2015 · Memorandum Opinion · Mary Ann Cohen
Joseph R. Banister, Petitioner
Docket No. 3275-13 · 1/12/2015 · Memorandum Opinion · Mary Ann Cohen
Hartland Management Services, Inc., Petitioner
Docket No. 3610-13 · 1/12/2015 · Memorandum Opinion · Mary Ann Cohen
Integra Engineering, LTD, Petitioner
Docket No. 11394-13 · 1/8/2015 · Memorandum Opinion · Mary Ann Cohen
Gregory McBride, Petitioner
Docket No. 3143-13 · 12/22/2014 · Memorandum Opinion · Mary Ann Cohen
Gary Lee Pansier & Joan Renee Pansier, Petitioners
Docket No. 15929-10 · 12/22/2014 · Memorandum Opinion · Mary Ann Cohen
Hamlet C. Bennett, Petitioner
Docket No. 6525-13 · 11/17/2014 · Memorandum Opinion · Mary Ann Cohen
Ronald L. Kirkpatrick, Sr., 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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