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)
53 opinions indexed · filter: Mary Ann Cohen · TCOP · showing most recent 53.
- Docket No. 5327-17 · 4/18/2019 · T.C. Opinion · Mary Ann CohenRandy Alan Carpenter, Petitioner
- Docket No. 3427-15 · 1/18/2018 · T.C. Opinion · Mary Ann CohenSIH Partners LLLP, Explorer Partner Corporation, Tax Matters Partner, Petitioners
- Docket No. 8220-13 · 1/27/2014 · T.C. Opinion · Mary Ann CohenCharles M. Corbalis & Linda J. Corbalis, Petitioners
- Docket No. 14081-11 · 5/7/2013 · T.C. Opinion · Mary Ann CohenJohn C. Hom & Associates, Inc., Petitioner
- Docket No. 16443-09 · 3/5/2012 · T.C. Opinion · Mary Ann CohenBruce H. Voss, Petitioner
- Docket No. 16421-09 · 3/5/2012 · T.C. Opinion · Mary Ann CohenCharles J. Sophy, Petitioner
- Docket No. 14159-09 · 6/13/2011 · T.C. Opinion · Mary Ann CohenSang J. Park & Won Kyung O, Petitioners
- Docket No. 30063-09 · 6/13/2011 · T.C. Opinion · Mary Ann CohenSang J. Park, Petitioner
- Docket No. 10957-09 · 4/28/2011 · T.C. Opinion · Mary Ann CohenEstate of Gertrude H. Saunders, Deceased, William W. Saunders, Jr., and Richard B. Riegels, Co-Executors, Petitioners
- Docket No. 25954-08 · 4/5/2011 · T.C. Opinion · Mary Ann CohenBoltar, L.L.C., Joseph Calabria, Jr., Tax Matters Partner, Petitioners
- Docket No. 16367-07 · 9/14/2009 · T.C. Opinion · Mary Ann CohenEstate of Noordin M. Charania, Deceased, Farhana Charania, Mehran Charania and Roshankhanu Dhanani, Administrators, Petitioners
- Docket No. 14668-07 · 3/31/2009 · T.C. Opinion · Mary Ann CohenMedical Practice Solutions, LLC, Carolyn Britton, Sole Member, Petitioners
- Docket No. 20253-04 · 11/1/2007 · T.C. Opinion · Mary Ann CohenSherrel & Leslie Stephen Jones, Petitioner
- Docket No. 2532-06 · 10/16/2007 · T.C. Opinion · Mary Ann CohenPeter D. Adkison, Petitioner
- Docket No. 4204-06 · 6/14/2007 · T.C. Opinion · Mary Ann CohenBakersfield Energy Partners, LP, Robert Shore, Steven Fisher, Gregory Miles and Scott McMillan, Partners Other Than the Tax Matters Partner, Petitioners
- Docket No. 17443-02 · 9/27/2005 · T.C. Opinion · Mary Ann CohenTribune Company, as agent of and successor by merger to the former The Times Mirror Company, Itself and Its Consolidated Subsidiaries, Petitioner
- Docket No. 13272-04 · 5/18/2005 · T.C. Opinion · Mary Ann CohenEdward R. Arevalo, Petitioner
- Docket No. 8383-03 · 4/26/2005 · T.C. Opinion · Mary Ann CohenCharles P. Stepnowski, Petitioner
- Docket No. 15382-03 · 3/23/2005 · T.C. Opinion · Mary Ann CohenRonald J. & June M. Speltz, Petitioner
- Docket No. 3586-02 · 7/11/2003 · T.C. Opinion · Mary Ann CohenScott P. Thurner, Petitioner
- Docket No. 9971-01 · 7/11/2003 · T.C. Opinion · Mary Ann CohenYvonne E. Thurner, Petitioner
- Docket No. 1859-01 · 12/19/2002 · T.C. Opinion · Mary Ann CohenState Farm Mutual Automobile Insurance Company and Subsidiaries, Petitioner
- Docket No. 16022-99 · 7/31/2001 · T.C. Opinion · Mary Ann CohenIllinois Tool Works, Inc. and Subsidiaries, Petitioner
- Docket No. 13926-98 · 3/6/2001 · T.C. Opinion · Mary Ann CohenEstate of W. W. Jones, II, Deceased, A.C. Jones, IV, Independent Executor, Petitioners
- Docket No. 6452-99 · 2/27/2001 · T.C. Opinion · Mary Ann CohenShirley L. Johnson, Petitioner
- Docket No. 6453-99 · 2/27/2001 · T.C. Opinion · Mary Ann CohenNJSJ Asset Management Trust; Shirley L. Johnson, Trustee, Petitioners
- Docket No. 18558-99 · 1/30/2001 · T.C. Opinion · Mary Ann CohenEugene M. Landry, Petitioner
- Docket No. 4102-99 · 11/30/2000 · T.C. Opinion · Mary Ann CohenEstate of Albert Strangi, Deceased; Rosalie Gulig, Independent Executrix, Petitioners
- Docket No. 2837-00 · 8/8/2000 · T.C. Opinion · Mary Ann CohenDavid C. McCune, Petitioner
- Docket No. 22729-97 · 6/30/2000 · T.C. Opinion · Mary Ann CohenMidAmerican Energy Company, Petitioner
- Docket No. 22731-97 · 6/30/2000 · T.C. Opinion · Mary Ann CohenMidAmerican Energy Company, Petitioner
- Docket No. 22730-97 · 6/30/2000 · T.C. Opinion · Mary Ann CohenMidAmerican Energy Company, Petitioner
- Docket No. 12313-99 · 6/30/2000 · T.C. Opinion · Mary Ann CohenSteven & Davina Sego, Petitioner
- Docket No. 22728-97 · 6/30/2000 · T.C. Opinion · Mary Ann CohenMidAmerican Energy Company, Petitioner
- Docket No. 2961-97 · 6/30/2000 · T.C. Opinion · Mary Ann CohenFlorida Progress Corporation and Subsidiaries, Petitioner
- Docket No. 16710-99 · 5/10/2000 · T.C. Opinion · Mary Ann CohenDiane Fernandez, Petitioner
- Docket No. 16440-99 · 3/17/2000 · T.C. Opinion · Mary Ann CohenJanet N. Moore, Petitioner
- Docket No. 15444-99 · 3/17/2000 · T.C. Opinion · Mary Ann CohenHoward Goza, Petitioner
- Docket No. 6838-98 · 10/19/1999 · T.C. Opinion · Mary Ann CohenHenry Randolph Consulting, Petitioner
- Docket No. 24238-96 · 9/21/1999 · T.C. Opinion · Mary Ann CohenCompaq Computer Corporation and Subsidiaries, Petitioner
- Docket No. 16025-98 · 3/19/1999 · T.C. Opinion · Mary Ann CohenRobert & Linda Yuen, Petitioner
- Docket No. 3387-98 · 2/16/1999 · T.C. Opinion · Mary Ann CohenEdward Turney Savage, Petitioner
- Docket No. 6663-97 · 1/26/1999 · T.C. Opinion · Mary Ann CohenEstate of Harriett R. Mellinger, Deceased; Hugh V. Hunter and Wells Fargo Bank, Co-Executors, Petitioners
- Docket No. 17210-96 · 3/4/1998 · T.C. Opinion · Mary Ann CohenTherese Hahn, Petitioner
- Docket No. 5894-97 · 1/13/1998 · T.C. Opinion · Mary Ann CohenJames G. & Katherine Bourekis, Petitioner
- Docket No. 2237-97 · 8/5/1997 · T.C. Opinion · Mary Ann CohenRobert Banat, Petitioner
- Docket No. 20635-96 · 8/5/1997 · T.C. Opinion · Mary Ann CohenMarvin L. & Phyllis White, Petitioner
- Docket No. 1572-93 · 3/28/1996 · T.C. Opinion · Mary Ann CohenLos Angeles Raiders, a California Limited Partnership; Allen Davis, Tax Matters Partner, Petitioners
- Docket No. 12129-94 · 3/28/1996 · T.C. Opinion · Mary Ann CohenLos Angeles Raiders, a California Limited Partnership; A. D. Football, Inc., Tax Matters Partner, Petitioners
- Docket No. 28514-92 · 3/28/1996 · T.C. Opinion · Mary Ann CohenSheldon R. & Phyllis Milenbach, Petitioner
- Docket No. 1571-93 · 3/28/1996 · T.C. Opinion · Mary Ann CohenLos Angeles Raiders, a California Limited Partnership; Allen Davis, Tax Matters Partner, Petitioners
- Docket No. 1573-93 · 3/28/1996 · T.C. Opinion · Mary Ann CohenLos Angeles Raiders, a California Limited Partnership; Allen Davis, Tax Matters Partner, Petitioners
- Docket No. 1574-93 · 3/28/1996 · T.C. Opinion · Mary Ann CohenLos Angeles Raiders, a California Limited Partnership; Allen Davis, Tax Matters Partner, 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.