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)
313 opinions indexed · filter: Michael B. Thornton · showing most recent 100.
- Docket No. 11859-17 · 9/17/2020 · T.C. Opinion · Michael B. ThorntonClinton Deckard, Petitioner
- Docket No. 19787-18 · 8/27/2020 · T.C. Opinion · Michael B. ThorntonMichael Van Bemmelen, Petitioner
- Docket No. 5911-18 · 6/3/2020 · Memorandum Opinion · Michael B. ThorntonThomas M. McCarthy, Petitioner
- Docket No. 8457-16 · 4/9/2020 · Memorandum Opinion · Michael B. ThorntonCharles P. Littlejohn & Maxine M. Littlejohn, Petitioners
- Docket No. 15855-15 · 10/23/2019 · Memorandum Opinion · Michael B. ThorntonSeyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim, Petitioners
- Docket No. 22264-16 · 9/16/2019 · Memorandum Opinion · Michael B. ThorntonRaymond Chico & Ruby Chico, Petitioners
- Docket No. 22748-14 · 8/5/2019 · Memorandum Opinion · Michael B. ThorntonPatrick Combs, Petitioner
- Docket No. 769-16 · 4/11/2019 · T.C. Opinion · Michael B. ThorntonWhistleblower 769-16W, Petitioner
- Docket No. 14842-16 · 12/6/2018 · Memorandum Opinion · Michael B. ThorntonMehdy Namakian, Petitioner
- Docket No. 3835-18 · 9/19/2018 · T.C. Opinion · Michael B. ThorntonSidney O'Kagu, Petitioner
- Docket No. 8324-15 · 9/4/2018 · T.C. Opinion · Michael B. ThorntonRoberto Toso & Marcela Salman, Petitioners
- Docket No. 2583-17 · 8/30/2018 · Memorandum Opinion · Michael B. ThorntonMichael McAvey & Kathleen McAvey, Petitioners
- Docket No. 498-17 · 8/7/2018 · Summary Opinion · Michael B. ThorntonJohn A. Garcia & Jamie Garcia, Petitioners
- Docket No. 9999-17 · 8/7/2018 · Memorandum Opinion · Michael B. ThorntonLuis Palafox & Hilda Arellano, Petitioners
- Docket No. 10451-16 · 6/18/2018 · Memorandum Opinion · Michael B. ThorntonEstate of Richard F. Cahill, Deceased, Patrick Cahill, Executor, Petitioners
- Docket No. 25169-16 · 4/3/2018 · Summary Opinion · Michael B. ThorntonAlbert Anthony Oliver, Petitioner
- Docket No. 25916-16 · 3/20/2018 · Summary Opinion · Michael B. ThorntonHamid Jahangirian & Shohreh Chalshtari, Petitioners
- Docket No. 27123-16 · 3/6/2018 · Summary Opinion · Michael B. ThorntonIbrahim Abdel-Fatah & Raida Abdel-Fatah, Petitioners
- Docket No. 16702-09 · 3/5/2018 · T.C. Opinion · Michael B. ThorntonCelia Mazzei, Petitioner
- Docket No. 16779-09 · 3/5/2018 · T.C. Opinion · Michael B. ThorntonAngelo L. Mazzei & Mary E. Mazzei, Petitioners
- Docket No. 5835-16 · 2/22/2018 · Memorandum Opinion · Michael B. ThorntonSugar Land Ranch Development, LLC, Sugar Land Advisors LLC, Tax Matters Partner, Petitioners
- Docket No. 30638-08 · 12/20/2017 · T.C. Opinion · Michael B. ThorntonLawrence G. Graev & Lorna Graev, Petitioners
- Docket No. 11331-14 · 11/28/2017 · Memorandum Opinion · Michael B. ThorntonEdward Arash Jabari & Constance Colwell Jabari, Petitioners
- Docket No. 783-16 · 11/28/2017 · Memorandum Opinion · Michael B. ThorntonWilliam M. Barry & Trudi G. Swain, Petitioners
- Docket No. 12051-15 · 9/28/2017 · T.C. Opinion · Michael B. ThorntonFansu Camara & Aminata Jatta, Petitioners
- Docket No. 9920-16 · 9/21/2017 · Memorandum Opinion · Michael B. ThorntonJoe Pokawa & Nancy Fatoma, Petitioners
- Docket No. 14376-16 · 9/18/2017 · Memorandum Opinion · Michael B. ThorntonWhistleblower 14376-16W, Petitioner
- Docket No. 29483-14 · 6/15/2017 · Memorandum Opinion · Michael B. ThorntonTen Twenty Six Investors, Douglas Oliver, Tax Matters Partner, Petitioners
- Docket No. 29383-14 · 5/8/2017 · Memorandum Opinion · Michael B. ThorntonChristopher S. Harrell, Sr. & Ingrid T. Harrell, Petitioners
- Docket No. 27238-14 · 4/20/2017 · T.C. Opinion · Michael B. ThorntonJohn C. Trimmer & Susan Trimmer, Petitioners
- Docket No. 10739-14 · 3/1/2017 · Memorandum Opinion · Michael B. ThorntonSteven L. Ertelt, Petitioner
- Docket No. 15989-15 · 2/13/2017 · Memorandum Opinion · Michael B. ThorntonMohammad M. Zarrinnegar & Mary M. Dini, Petitioners
- Docket No. 23183-14 · 2/13/2017 · Memorandum Opinion · Michael B. ThorntonMohammad M. Zarrinnegar & Mary M. Dini, Petitioners
- Docket No. 6844-15 · 1/10/2017 · Memorandum Opinion · Michael B. ThorntonPazzo Pazzo, Inc., Petitioner
- Docket No. 6848-15 · 1/10/2017 · Memorandum Opinion · Michael B. ThorntonPazzo Pazzo, Inc., Petitioner
- Docket No. 6846-15 · 1/10/2017 · Memorandum Opinion · Michael B. ThorntonPazzo Pazzo, Inc., Petitioner
- Docket No. 6845-15 · 1/10/2017 · Memorandum Opinion · Michael B. ThorntonPazzo Pazzo, Inc., Petitioner
- Docket No. 18154-15 · 12/5/2016 · Memorandum Opinion · Michael B. ThorntonRobert L. Anderson, Petitioner
- Docket No. 30638-08 · 11/30/2016 · T.C. Opinion · Michael B. ThorntonLawrence G. Graev & Lorna Graev, Petitioners
- Docket No. 17459-15 · 11/22/2016 · Memorandum Opinion · Michael B. ThorntonRoger L. Lingren, Petitioner
- Docket No. 21915-15 · 8/8/2016 · Summary Opinion · Michael B. ThorntonRobert Carter, Jr. & Lola Carter, Petitioners
- Docket No. 1948-15 · 12/15/2015 · Memorandum Opinion · Michael B. ThorntonJody Lee Raida, Petitioner
- Docket No. 12260-14 · 8/25/2015 · Summary Opinion · Michael B. ThorntonRonald G. Ezzell, Jr., Petitioner
- Docket No. 19556-14 · 8/6/2015 · Summary Opinion · Michael B. ThorntonMinnie Mae Howell, Petitioner
- Docket No. 17814-12 · 4/9/2015 · Memorandum Opinion · Michael B. ThorntonMatthew L. Cutler & Shannon W. Cutler, Petitioners
- Docket No. 18344-12 · 1/22/2015 · Memorandum Opinion · Michael B. ThorntonEstate of Martha E. SanFilippo, Deceased, William J. Snyder, Executor, Petitioners
- Docket No. 25645-12 · 7/24/2014 · Memorandum Opinion · Michael B. ThorntonPatrick A. Davis, Petitioner
- Docket No. 9344-12 · 5/5/2014 · Memorandum Opinion · Michael B. ThorntonJim F. Flake & Martha N. Flake, Petitioners
- Docket No. 10969-12 · 4/16/2014 · Summary Opinion · Michael B. ThorntonPhyllis Shaw, Petitioner
- Docket No. 3205-11 · 4/16/2014 · Summary Opinion · Michael B. ThorntonJana Renea Henson, Petitioner
- Docket No. 6684-12 · 2/11/2014 · Summary Opinion · Michael B. ThorntonLawrence Edwatrd Krohn & Stephanie Krohn, Petitioners
- Docket No. 19754-11 · 12/19/2013 · Memorandum Opinion · Michael B. ThorntonCentral Motorplex, Inc., Petitioner
- Docket No. 6417-11 · 10/30/2013 · Memorandum Opinion · Michael B. ThorntonJohn D. Moore & Julia A. Smith f.k.a. Julia A. Moore, Petitioners
- Docket No. 26862-10 · 8/28/2013 · Memorandum Opinion · Michael B. ThorntonBiomage LLC, Front Row Enterprises LLC, Tax Matters Partner, Petitioners
- Docket No. 708-12 · 7/29/2013 · Memorandum Opinion · Michael B. ThorntonEstate of Albert Simon, Deceased, Ellen S. Simon, Personal Representative & Ellen S. Simon, Petitioners
- Docket No. 6643-12 · 4/22/2013 · T.C. Opinion · Michael B. ThorntonWise Guys Holdings, LLC, Peter J. Forster, Tax Matters Partner, Petitioners
- Docket No. 24465-10 · 4/18/2013 · Memorandum Opinion · Michael B. ThorntonKenneth J. Taggart, Petitioner
- Docket No. 22522-11 · 4/18/2013 · Memorandum Opinion · Michael B. ThorntonNancy Louise Field, Petitioner
- Docket No. 7710-09 · 4/15/2013 · Memorandum Opinion · Michael B. ThorntonJoseph E. & Mary A. Laciny, Petitioner
- Docket No. 18048-09 · 4/1/2013 · Memorandum Opinion · Michael B. ThorntonBarbara Jane Knudsen, Petitioner and Kurt H. Knudsen, Intervenor, Petitioners
- Docket No. 6063-11 · 2/26/2013 · Memorandum Opinion · Michael B. ThorntonCharlie Edward Thompson, Jr., Petitioner
- Docket No. 8175-10 · 2/19/2013 · Memorandum Opinion · Michael B. ThorntonErvin E. Mears, Petitioner
- Docket No. 20325-10 · 1/17/2013 · Memorandum Opinion · Michael B. ThorntonAnita H. Langley & Robert E. Langley, Jr., Petitioners
- Docket No. 5657-10 · 1/14/2013 · Memorandum Opinion · Michael B. ThorntonLaurel Ann Curtis, Petitioner
- Docket No. 4395-09 · 1/7/2013 · Memorandum Opinion · Michael B. ThorntonGerry M. Griggs, Petitioner
- Docket No. 14289-09 · 12/27/2012 · Memorandum Opinion · Michael B. ThorntonJohn J. Norman, Jr. & M. Elizabeth Norman, Petitioners
- Docket No. 9275-03 · 12/18/2012 · Memorandum Opinion · Michael B. ThorntonSelvia Zaklama, Petitioner
- Docket No. 9277-03 · 12/18/2012 · Memorandum Opinion · Michael B. ThorntonEsmat Zaklama, Deceased, Petitioner
- Docket No. 9276-03 · 12/18/2012 · Memorandum Opinion · Michael B. ThorntonSelvia Zaklama, Petitioner
- Docket No. 16979-10 · 12/17/2012 · Summary Opinion · Michael B. ThorntonJohn T. & Regina R. Kutney, Petitioner
- Docket No. 13304-11 · 11/7/2012 · Memorandum Opinion · Michael B. ThorntonEddie W. Harris, Jr., Petitioner
- Docket No. 10691-09 · 10/9/2012 · Memorandum Opinion · Michael B. ThorntonIsidoro & Irene Rodriguez, Petitioner
- Docket No. 25927-10 · 10/4/2012 · Memorandum Opinion · Michael B. ThorntonFrances Whitaker Harrington n.k.a. Francesca Elaine Bloom, Petitioner and Kirk J. Harrington, Intervenor, Petitioners
- Docket No. 13268-10 · 7/17/2012 · Memorandum Opinion · Michael B. ThorntonKristopher R. & Jessika R. Saunders, Petitioner
- Docket No. 7036-09 · 6/28/2012 · Memorandum Opinion · Michael B. ThorntonJohn Welch, Petitioner
- Docket No. 6742-09 · 6/28/2012 · Memorandum Opinion · Michael B. ThorntonYolanda Welch, Petitioner
- Docket No. 29986-07 · 6/26/2012 · Summary Opinion · Michael B. ThorntonMichael J. Goldberg, Petitioner
- Docket No. 9498-09 · 5/24/2012 · Memorandum Opinion · Michael B. ThorntonBarbara K. West, Petitioner
- Docket No. 4235-09 · 4/9/2012 · Memorandum Opinion · Michael B. ThorntonB.M. & Bhari Vanmali, Petitioner
- Docket No. 14518-10 · 3/28/2012 · Memorandum Opinion · Michael B. ThorntonChild Adult Intervention Services, Inc., Petitioner
- Docket No. 18014-10 · 3/28/2012 · Memorandum Opinion · Michael B. ThorntonGalina S. Lubyanitskaya & Petro V. Lubyanitskiy, Petitioners
- Docket No. 20189-09 · 3/22/2012 · Memorandum Opinion · Michael B. ThorntonJames W. Winters, II, Petitioner
- Docket No. 10633-10 · 3/20/2012 · Memorandum Opinion · Michael B. ThorntonKaren Lee Carlson, Petitioner
- Docket No. 27671-09 · 3/20/2012 · Memorandum Opinion · Michael B. ThorntonCatherine N. Alexander, Petitioner
- Docket No. 3743-10 · 3/12/2012 · Memorandum Opinion · Michael B. ThorntonAllen Parker, Petitioner
- Docket No. 17268-08 · 3/5/2012 · Memorandum Opinion · Michael B. ThorntonDennis C. Jackson, Petitioner
- Docket No. 13457-09 · 2/21/2012 · Memorandum Opinion · Michael B. ThorntonChristina Jeannine LeTourneau, Petitioner
- Docket No. 13070-08 · 2/9/2012 · Memorandum Opinion · Michael B. ThorntonMark A. Leago, Petitioner
- Docket No. 21796-09 · 12/29/2011 · Memorandum Opinion · Michael B. ThorntonAlpha Diallo, Petitioner
- Docket No. 24026-09 · 12/15/2011 · Memorandum Opinion · Michael B. ThorntonHolly B. Hops a.k.a. Holly B. Waldron, Petitioners
- Docket No. 14440-09 · 12/15/2011 · Memorandum Opinion · Michael B. ThorntonHolly Waldron a.k.a. Holly Hops, Petitioners
- Docket No. 14106-10 · 12/8/2011 · T.C. Opinion · Michael B. ThorntonWhistleblower 14106-10W, Petitioner
- Docket No. 13909-08 · 12/7/2011 · T.C. Opinion · Michael B. ThorntonOsvaldo & Ana M. Rodriguez, Petitioner
- Docket No. 21786-08 · 9/29/2011 · Memorandum Opinion · Michael B. ThorntonDaniel E. & Marilyn J. Fuhrman, Petitioner
- Docket No. 29806-07 · 8/11/2011 · Memorandum Opinion · Michael B. ThorntonWilliam & Nancy Harnett, Petitioner
- Docket No. 7973-09 · 7/14/2011 · Memorandum Opinion · Michael B. ThorntonEstate of Ann R. Chancellor, Deceased, Mary Ann C. Walker, Executrix, Petitioners
- Docket No. 24592-09 · 6/29/2011 · Summary Opinion · Michael B. ThorntonKenneth P. Shanks, Petitioner, Lydia L. Shanks, Intervenor, Petitioners
- Docket No. 12204-04 · 3/30/2011 · Memorandum Opinion · Michael B. ThorntonMona Lisa Herrington, Petitioner
- Docket No. 945-09 · 3/28/2011 · Memorandum Opinion · Michael B. ThorntonRandall A. & Kelly C. Schrimsher, Petitioner
- Docket No. 12945-09 · 3/28/2011 · Memorandum Opinion · Michael B. ThorntonPeter P. Schwendeman, 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.