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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)

342 opinions indexed · filter: Maurice B. Foley · showing most recent 100.

Docket No. 8037-16 · 5/8/2018 · Memorandum Opinion · Maurice B. Foley
Vincent C. Hamilton & Stephanie Hamilton, Petitioners
Docket No. 18673-15 · 4/30/2018 · Memorandum Opinion · Maurice B. Foley
Abovo Foundation, Inc., Petitioner
Docket No. 8575-16 · 1/25/2018 · Memorandum Opinion · Maurice B. Foley
Joy Ford, Petitioner
Docket No. 18605-16 · 1/25/2018 · Memorandum Opinion · Maurice B. Foley
Joy Ford, Petitioner
Docket No. 17400-16 · 1/25/2018 · Memorandum Opinion · Maurice B. Foley
Tamatha D. Byrum & Micheal B. Byrum, Petitioners
Docket No. 13736-12 · 12/5/2017 · Memorandum Opinion · Maurice B. Foley
credeX, Inc., Petitioner
Docket No. 10148-16 · 10/31/2017 · Memorandum Opinion · Maurice B. Foley
Christy Lyn Godsey, Petitioner
Docket No. 6105-15 · 8/14/2017 · Memorandum Opinion · Maurice B. Foley
Losantiville Country Club, Petitioner
Docket No. 21728-14 · 8/7/2017 · Memorandum Opinion · Maurice B. Foley
Glen A. Blair, Petitioner
Docket No. 21729-14 · 8/7/2017 · Memorandum Opinion · Maurice B. Foley
Glen A. Blair, Petitioner
Docket No. 10887-15 · 5/1/2017 · Memorandum Opinion · Maurice B. Foley
Danielle Jan Bates & Lucas R. Bates, Petitioners
Docket No. 21863-14 · 2/13/2017 · Memorandum Opinion · Maurice B. Foley
Elias Olson & Rosalinda Olson, Petitioners
Docket No. 14556-14 · 10/26/2016 · Memorandum Opinion · Maurice B. Foley
Stephen T. Rangen & Joyce G. Rangen, Petitioners
Docket No. 11390-12 · 9/26/2016 · T.C. Opinion · Maurice B. Foley
Estate of James Heller, Deceased, Barbara H. Freitag, Harry H. Falk, and Steven P. Heller, Co-Executors, Petitioners
Docket No. 20609-14 · 7/5/2016 · Memorandum Opinion · Maurice B. Foley
Richard Brewster Main, Petitioner
Docket No. 21645-13 · 3/22/2016 · Memorandum Opinion · Maurice B. Foley
Paul W. Grauer, Petitioner
Docket No. 26241-13 · 12/22/2015 · Memorandum Opinion · Maurice B. Foley
Estate of Bernice Newberger, Deceased, JP Morgan Chase Bank, N.A., Susan Newberger, and Nancy Newberger, Co-Trustees, Petitioners
Docket No. 23496-13 · 9/14/2015 · Memorandum Opinion · Maurice B. Foley
Charles Okonkwo & Cecilia Okonkwo, Petitioners
Docket No. 16781-13 · 7/21/2015 · Memorandum Opinion · Maurice B. Foley
David S. Stout & Crystal A. Stout, Petitioners
Docket No. 1067-09 · 7/14/2015 · Memorandum Opinion · Maurice B. Foley
Bosque Canyon Ranch, LP, BC Ranch, Inc., Tax Matters Partner, Petitioner
Docket No. 25946-11 · 7/14/2015 · Memorandum Opinion · Maurice B. Foley
BC Ranch II, L.P. a.k.a. Bosque Canyon Ranch II, L.P., BC Ranch I, Inc., Tax Matters Partner, Petitioner
Docket No. 1835-14 · 2/11/2015 · Memorandum Opinion · Maurice B. Foley
Dana Karl Bateman & Tracie Lynn Bateman, Petitioners
Docket No. 25708-13 · 2/11/2015 · Summary Opinion · Maurice B. Foley
Joshua J. Stebbins, Petitioner
Docket No. 30957-09 · 8/28/2014 · Memorandum Opinion · Maurice B. Foley
Terry L. Wright & Cheryl A. Wright, Petitioners
Docket No. 29549-11 · 5/12/2014 · Memorandum Opinion · Maurice B. Foley
Gregory G. Boree & Melanie M. Boree, Petitioners
Docket No. 29618-12 · 5/12/2014 · Memorandum Opinion · Maurice B. Foley
George R. Bristol, Petitioner
Docket No. 13833-12 · 2/12/2014 · Memorandum Opinion · Maurice B. Foley
David K. Winterroth, Petitioner
Docket No. 887-12 · 1/28/2014 · Memorandum Opinion · Maurice B. Foley
Jovan Vercel, Jr. & Linda S. Vercel, Petitioners
Docket No. 8320-09 · 1/14/2014 · T.C. Opinion · Maurice B. Foley
Rent-A-Center, Inc. and Affiliated Subsidiaries, Petitioner
Docket No. 6909-10 · 1/14/2014 · T.C. Opinion · Maurice B. Foley
Rent-A-Center, Inc. and Affiliated Subsidiaries, Petitioner
Docket No. 21627-10 · 1/14/2014 · T.C. Opinion · Maurice B. Foley
Rent-A-Center, Inc. And Affiliated Subsidiaries, Petitioner
Docket No. 16263-11 · 11/25/2013 · Memorandum Opinion · Maurice B. Foley
Christine C. Peterson & Roger V. Peterson, Petitioners
Docket No. 2068-12 · 11/25/2013 · Memorandum Opinion · Maurice B. Foley
Christine C. Peterson & Roger V. Peterson, Petitioners
Docket No. 28081-11 · 10/22/2013 · Memorandum Opinion · Maurice B. Foley
David A. & Melissa A. Hoelscher, Petitioner
Docket No. 22890-09 · 8/26/2013 · Memorandum Opinion · Maurice B. Foley
Stephen R. Blackman, Petitioner
Docket No. 2362-12 · 7/25/2013 · Memorandum Opinion · Maurice B. Foley
Richard E. Walbaum, Petitioner
Docket No. 26714-10 · 7/1/2013 · Memorandum Opinion · Maurice B. Foley
Blair T. Wessner, Petitioner
Docket No. 16912-09 · 6/6/2013 · Memorandum Opinion · Maurice B. Foley
Gregory T. Campion & Sheila J. Campion, Petitioners
Docket No. 14021-10 · 6/6/2013 · Memorandum Opinion · Maurice B. Foley
Basem Hassan, Petitioner
Docket No. 9968-11 · 6/6/2013 · Memorandum Opinion · Maurice B. Foley
Christopher Robin Nielsen, Petitioner
Docket No. 15956-06 · 5/7/2013 · Memorandum Opinion · Maurice B. Foley
Frank I. Bohannon & Julie L. Bohannon, Petitioners
Docket No. 3620-11 · 5/6/2013 · Memorandum Opinion · Maurice B. Foley
Judith T. Marzullo, Petitioner
Docket No. 9316-11 · 4/18/2013 · Memorandum Opinion · Maurice B. Foley
James Steven Arroyo, Petitioner
Docket No. 22601-10 · 4/15/2013 · Memorandum Opinion · Maurice B. Foley
Charles L. Barocas & Heidi Cohen, Petitioners
Docket No. 28155-08 · 3/25/2013 · Memorandum Opinion · Maurice B. Foley
Howard Mui & Pei Yi Mui, Petitioners
Docket No. 12605-08 · 2/28/2013 · T.C. Opinion · Maurice B. Foley
Deborah L. Smith, Petitioner
Docket No. 17514-11 · 2/11/2013 · Memorandum Opinion · Maurice B. Foley
Kirk D. Thurman, Petitioner
Docket No. 1168-11 · 2/11/2013 · Memorandum Opinion · Maurice B. Foley
Michael Jack Stephens, Petitioner
Docket No. 8409-08 · 1/9/2013 · Memorandum Opinion · Maurice B. Foley
John Chong-Man Kim & Seung Hee Kim, Petitioners
Docket No. 21127-10 · 12/3/2012 · Memorandum Opinion · Maurice B. Foley
Patrick T. & Liah R. Griffin, Petitioner
Docket No. 21125-10 · 12/3/2012 · Memorandum Opinion · Maurice B. Foley
ACM Environmental Services, Inc., Petitioner
Docket No. 21126-10 · 12/3/2012 · Memorandum Opinion · Maurice B. Foley
ACM Engineering & Environmental Services, Inc., Petitioner
Docket No. 1193-10 · 11/7/2012 · Memorandum Opinion · Maurice B. Foley
Estate of Sylvia E. Bates, Deceased, Sheri Beersman, Executor and Trustee, Petitioners
Docket No. 7095-05 · 9/10/2012 · Memorandum Opinion · Maurice B. Foley
Harry E. Cantrell, Jr., Petitioner
Docket No. 21375-10 · 8/23/2012 · Memorandum Opinion · Maurice B. Foley
Ralph & Laraine Galyean, Petitioner
Docket No. 28955-10 · 7/31/2012 · Memorandum Opinion · Maurice B. Foley
La Marine Service, L.L.C., Petitioner
Docket No. 17584-10 · 7/30/2012 · Memorandum Opinion · Maurice B. Foley
Harry Robert Haury, Petitioner
Docket No. 9216-11 · 7/24/2012 · Memorandum Opinion · Maurice B. Foley
Kenneth D. Pace, Petitioner
Docket No. 971-10 · 5/21/2012 · Memorandum Opinion · Maurice B. Foley
Charles Vernon Roberts, Petitioner
Docket No. 22997-10 · 4/30/2012 · Memorandum Opinion · Maurice B. Foley
Anna Maria Randolph, Petitioner
Docket No. 24080-08 · 4/2/2012 · T.C. Opinion · Maurice B. Foley
Jay & Frances Sewards, Petitioner
Docket No. 24783-08 · 3/19/2012 · Memorandum Opinion · Maurice B. Foley
Estate of Beatrice Kelly, Deceased, Betty K. Wyatt, William T. Kelly, Claudia K. Cantrell, Executors, Petitioners
Docket No. 16696-10 · 1/30/2012 · T.C. Opinion · Maurice B. Foley
Francis T. & Maureen P. Foster, Petitioner
Docket No. 14981-09 · 11/10/2011 · Memorandum Opinion · Maurice B. Foley
Andrew Dean Shelton, Petitioner
Docket No. 8315-09 · 8/31/2011 · Memorandum Opinion · Maurice B. Foley
Akram Ibrahim & Raeda Kiswani, Petitioners
Docket No. 24140-07 · 8/15/2011 · Memorandum Opinion · Maurice B. Foley
Peter J. Van Wickler, Petitioner
Docket No. 24090-07 · 8/15/2011 · Memorandum Opinion · Maurice B. Foley
Peter J. Van Wickler & Laurie E. Janak, Petitioners
Docket No. 22619-08 · 8/4/2011 · Memorandum Opinion · Maurice B. Foley
Julie Marie McGowen & John Michael McGowen, Petitioners
Docket No. 15909-08 · 7/28/2011 · Memorandum Opinion · Maurice B. Foley
Hal D. Hicks, Petitioner
Docket No. 13594-08 · 6/7/2011 · T.C. Opinion · Maurice B. Foley
Seven W. Enterprises, Inc. & Subsidiaries, Petitioner
Docket No. 13595-08 · 6/7/2011 · T.C. Opinion · Maurice B. Foley
Highland Supply Corporation & Subsidiaries, Petitioner
Docket No. 8970-07 · 5/31/2011 · Memorandum Opinion · Maurice B. Foley
John R. Currier, Petitioner
Docket No. 20476-08 · 3/17/2011 · Memorandum Opinion · Maurice B. Foley
Robert Kobell, Petitioner
Docket No. 19605-07 · 3/1/2011 · Memorandum Opinion · Maurice B. Foley
Golf Links Display Group, LLC, Jeffrey S. Charlton, Tax Matters Partner, Petitioners
Docket No. 19603-07 · 3/1/2011 · Memorandum Opinion · Maurice B. Foley
Wealth Builders International, LLC, Jeffrey S. Charlton, Tax Matters Partner, Petitioners
Docket No. 19600-07 · 3/1/2011 · Memorandum Opinion · Maurice B. Foley
Graphic Connections Group, LLC, Jeffrey S. Charlton, Tax Matters Partner, Petitioners
Docket No. 19601-07 · 3/1/2011 · Memorandum Opinion · Maurice B. Foley
Graphic Connections Group, LLC, Jeffrey S. Charlton, Tax Matters Partner, Petitioners
Docket No. 19604-07 · 3/1/2011 · Memorandum Opinion · Maurice B. Foley
Golf Links Display Group, LLC, Jeffrey S. Charlton, Tax Matters Partner, Petitioners
Docket No. 19599-07 · 3/1/2011 · Memorandum Opinion · Maurice B. Foley
Jeffrey S. & Mary F. Charlton, Petitioner
Docket No. 19602-07 · 3/1/2011 · Memorandum Opinion · Maurice B. Foley
Wealth Builders International, LLC, Jeffrey S. Charlton, Tax Matters Partner, Petitioners
Docket No. 11093-08 · 3/1/2011 · Memorandum Opinion · Maurice B. Foley
Bengt N. & Judy H. Bengtson, Petitioner
Docket No. 9543-07 · 11/8/2010 · Memorandum Opinion · Maurice B. Foley
Flextronics America, LLC; as Alternative Agent Pursuant To Treas. Reg. Sec. 1.1502-77A (e) (4) (ii) for C-Mac Holdings, Inc. & Subsidiaries ConsolidatedGroup, Petitioner
Docket No. 13618-06 · 9/8/2010 · Memorandum Opinion · Maurice B. Foley
Henry R. Lord, Petitioner
Docket No. 20720-06 · 9/8/2010 · Memorandum Opinion · Maurice B. Foley
Henry R. Lord, Petitioner
Docket No. 17122-07 · 7/7/2010 · T.C. Opinion · Maurice B. Foley
Free Fertility Foundation, Petitioner
Docket No. 17707-07 · 5/6/2010 · Memorandum Opinion · Maurice B. Foley
Peter Storaasli, Petitioner
Docket No. 13698-07 · 4/5/2010 · Memorandum Opinion · Maurice B. Foley
Kevin Russell Derby, Petitioner
Docket No. 27021-08 · 2/24/2010 · Memorandum Opinion · Maurice B. Foley
John Michael Davidson, Petitioner
Docket No. 14681-07 · 2/24/2010 · Memorandum Opinion · Maurice B. Foley
Georgia C. Farber, Petitioner
Docket No. 12075-06 · 12/10/2009 · T.C. Opinion · Maurice B. Foley
Veritas Software Corporation & Subsidiaries, Symantec Corporation (Successor in Interest to Veritas Software Corporation & Subsidiaries.), Petitioner
Docket No. 26429-07 · 12/7/2009 · Memorandum Opinion · Maurice B. Foley
John Maluda, Petitioner
Docket No. 7837-07 · 8/27/2009 · T.C. Opinion · Maurice B. Foley
Estate of Mark Brandon, Deceased, Janet Brandon, Executrix, Petitioners
Docket No. 12955-07 · 5/19/2009 · Memorandum Opinion · Maurice B. Foley
Richard D. Green & Hae K. Han, Petitioners
Docket No. 23699-06 · 1/15/2009 · T.C. Opinion · Maurice B. Foley
Jerome R. Vainisi, Petitioner
Docket No. 23701-06 · 1/15/2009 · T.C. Opinion · Maurice B. Foley
Doris L. Vainisi, Petitioner
Docket No. 10820-07 · 12/22/2008 · Memorandum Opinion · Maurice B. Foley
Motrya Olha Mayewsky, Petitioner
Docket No. 5847-06 · 12/3/2008 · Memorandum Opinion · Maurice B. Foley
Marcus A. Katz, Petitioner
Docket No. 19460-06 · 10/28/2008 · Memorandum Opinion · Maurice B. Foley
Michael P. Coghlan, Petitioner
Docket No. 24207-06 · 5/22/2008 · Memorandum Opinion · Maurice B. Foley
Michael Cabirac, Petitioner
Docket No. 6162-07 · 5/21/2008 · Memorandum Opinion · Maurice B. Foley
David Jahn, 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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