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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)

229 opinions indexed · filter: Michael B. Thornton · MOP · showing most recent 100.

Docket No. 5911-18 · 6/3/2020 · Memorandum Opinion · Michael B. Thornton
Thomas M. McCarthy, Petitioner
Docket No. 8457-16 · 4/9/2020 · Memorandum Opinion · Michael B. Thornton
Charles P. Littlejohn & Maxine M. Littlejohn, Petitioners
Docket No. 15855-15 · 10/23/2019 · Memorandum Opinion · Michael B. Thornton
Seyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim, Petitioners
Docket No. 22264-16 · 9/16/2019 · Memorandum Opinion · Michael B. Thornton
Raymond Chico & Ruby Chico, Petitioners
Docket No. 22748-14 · 8/5/2019 · Memorandum Opinion · Michael B. Thornton
Patrick Combs, Petitioner
Docket No. 14842-16 · 12/6/2018 · Memorandum Opinion · Michael B. Thornton
Mehdy Namakian, Petitioner
Docket No. 2583-17 · 8/30/2018 · Memorandum Opinion · Michael B. Thornton
Michael McAvey & Kathleen McAvey, Petitioners
Docket No. 9999-17 · 8/7/2018 · Memorandum Opinion · Michael B. Thornton
Luis Palafox & Hilda Arellano, Petitioners
Docket No. 10451-16 · 6/18/2018 · Memorandum Opinion · Michael B. Thornton
Estate of Richard F. Cahill, Deceased, Patrick Cahill, Executor, Petitioners
Docket No. 5835-16 · 2/22/2018 · Memorandum Opinion · Michael B. Thornton
Sugar Land Ranch Development, LLC, Sugar Land Advisors LLC, Tax Matters Partner, Petitioners
Docket No. 783-16 · 11/28/2017 · Memorandum Opinion · Michael B. Thornton
William M. Barry & Trudi G. Swain, Petitioners
Docket No. 11331-14 · 11/28/2017 · Memorandum Opinion · Michael B. Thornton
Edward Arash Jabari & Constance Colwell Jabari, Petitioners
Docket No. 9920-16 · 9/21/2017 · Memorandum Opinion · Michael B. Thornton
Joe Pokawa & Nancy Fatoma, Petitioners
Docket No. 14376-16 · 9/18/2017 · Memorandum Opinion · Michael B. Thornton
Whistleblower 14376-16W, Petitioner
Docket No. 29483-14 · 6/15/2017 · Memorandum Opinion · Michael B. Thornton
Ten Twenty Six Investors, Douglas Oliver, Tax Matters Partner, Petitioners
Docket No. 29383-14 · 5/8/2017 · Memorandum Opinion · Michael B. Thornton
Christopher S. Harrell, Sr. & Ingrid T. Harrell, Petitioners
Docket No. 10739-14 · 3/1/2017 · Memorandum Opinion · Michael B. Thornton
Steven L. Ertelt, Petitioner
Docket No. 23183-14 · 2/13/2017 · Memorandum Opinion · Michael B. Thornton
Mohammad M. Zarrinnegar & Mary M. Dini, Petitioners
Docket No. 15989-15 · 2/13/2017 · Memorandum Opinion · Michael B. Thornton
Mohammad M. Zarrinnegar & Mary M. Dini, Petitioners
Docket No. 6844-15 · 1/10/2017 · Memorandum Opinion · Michael B. Thornton
Pazzo Pazzo, Inc., Petitioner
Docket No. 6848-15 · 1/10/2017 · Memorandum Opinion · Michael B. Thornton
Pazzo Pazzo, Inc., Petitioner
Docket No. 6845-15 · 1/10/2017 · Memorandum Opinion · Michael B. Thornton
Pazzo Pazzo, Inc., Petitioner
Docket No. 6846-15 · 1/10/2017 · Memorandum Opinion · Michael B. Thornton
Pazzo Pazzo, Inc., Petitioner
Docket No. 18154-15 · 12/5/2016 · Memorandum Opinion · Michael B. Thornton
Robert L. Anderson, Petitioner
Docket No. 17459-15 · 11/22/2016 · Memorandum Opinion · Michael B. Thornton
Roger L. Lingren, Petitioner
Docket No. 1948-15 · 12/15/2015 · Memorandum Opinion · Michael B. Thornton
Jody Lee Raida, Petitioner
Docket No. 17814-12 · 4/9/2015 · Memorandum Opinion · Michael B. Thornton
Matthew L. Cutler & Shannon W. Cutler, Petitioners
Docket No. 18344-12 · 1/22/2015 · Memorandum Opinion · Michael B. Thornton
Estate of Martha E. SanFilippo, Deceased, William J. Snyder, Executor, Petitioners
Docket No. 25645-12 · 7/24/2014 · Memorandum Opinion · Michael B. Thornton
Patrick A. Davis, Petitioner
Docket No. 9344-12 · 5/5/2014 · Memorandum Opinion · Michael B. Thornton
Jim F. Flake & Martha N. Flake, Petitioners
Docket No. 19754-11 · 12/19/2013 · Memorandum Opinion · Michael B. Thornton
Central Motorplex, Inc., Petitioner
Docket No. 6417-11 · 10/30/2013 · Memorandum Opinion · Michael B. Thornton
John D. Moore & Julia A. Smith f.k.a. Julia A. Moore, Petitioners
Docket No. 26862-10 · 8/28/2013 · Memorandum Opinion · Michael B. Thornton
Biomage LLC, Front Row Enterprises LLC, Tax Matters Partner, Petitioners
Docket No. 708-12 · 7/29/2013 · Memorandum Opinion · Michael B. Thornton
Estate of Albert Simon, Deceased, Ellen S. Simon, Personal Representative & Ellen S. Simon, Petitioners
Docket No. 22522-11 · 4/18/2013 · Memorandum Opinion · Michael B. Thornton
Nancy Louise Field, Petitioner
Docket No. 24465-10 · 4/18/2013 · Memorandum Opinion · Michael B. Thornton
Kenneth J. Taggart, Petitioner
Docket No. 7710-09 · 4/15/2013 · Memorandum Opinion · Michael B. Thornton
Joseph E. & Mary A. Laciny, Petitioner
Docket No. 18048-09 · 4/1/2013 · Memorandum Opinion · Michael B. Thornton
Barbara Jane Knudsen, Petitioner and Kurt H. Knudsen, Intervenor, Petitioners
Docket No. 6063-11 · 2/26/2013 · Memorandum Opinion · Michael B. Thornton
Charlie Edward Thompson, Jr., Petitioner
Docket No. 8175-10 · 2/19/2013 · Memorandum Opinion · Michael B. Thornton
Ervin E. Mears, Petitioner
Docket No. 20325-10 · 1/17/2013 · Memorandum Opinion · Michael B. Thornton
Anita H. Langley & Robert E. Langley, Jr., Petitioners
Docket No. 5657-10 · 1/14/2013 · Memorandum Opinion · Michael B. Thornton
Laurel Ann Curtis, Petitioner
Docket No. 4395-09 · 1/7/2013 · Memorandum Opinion · Michael B. Thornton
Gerry M. Griggs, Petitioner
Docket No. 14289-09 · 12/27/2012 · Memorandum Opinion · Michael B. Thornton
John J. Norman, Jr. & M. Elizabeth Norman, Petitioners
Docket No. 9277-03 · 12/18/2012 · Memorandum Opinion · Michael B. Thornton
Esmat Zaklama, Deceased, Petitioner
Docket No. 9276-03 · 12/18/2012 · Memorandum Opinion · Michael B. Thornton
Selvia Zaklama, Petitioner
Docket No. 9275-03 · 12/18/2012 · Memorandum Opinion · Michael B. Thornton
Selvia Zaklama, Petitioner
Docket No. 13304-11 · 11/7/2012 · Memorandum Opinion · Michael B. Thornton
Eddie W. Harris, Jr., Petitioner
Docket No. 10691-09 · 10/9/2012 · Memorandum Opinion · Michael B. Thornton
Isidoro & Irene Rodriguez, Petitioner
Docket No. 25927-10 · 10/4/2012 · Memorandum Opinion · Michael B. Thornton
Frances 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. Thornton
Kristopher R. & Jessika R. Saunders, Petitioner
Docket No. 7036-09 · 6/28/2012 · Memorandum Opinion · Michael B. Thornton
John Welch, Petitioner
Docket No. 6742-09 · 6/28/2012 · Memorandum Opinion · Michael B. Thornton
Yolanda Welch, Petitioner
Docket No. 9498-09 · 5/24/2012 · Memorandum Opinion · Michael B. Thornton
Barbara K. West, Petitioner
Docket No. 4235-09 · 4/9/2012 · Memorandum Opinion · Michael B. Thornton
B.M. & Bhari Vanmali, Petitioner
Docket No. 18014-10 · 3/28/2012 · Memorandum Opinion · Michael B. Thornton
Galina S. Lubyanitskaya & Petro V. Lubyanitskiy, Petitioners
Docket No. 14518-10 · 3/28/2012 · Memorandum Opinion · Michael B. Thornton
Child Adult Intervention Services, Inc., Petitioner
Docket No. 20189-09 · 3/22/2012 · Memorandum Opinion · Michael B. Thornton
James W. Winters, II, Petitioner
Docket No. 10633-10 · 3/20/2012 · Memorandum Opinion · Michael B. Thornton
Karen Lee Carlson, Petitioner
Docket No. 27671-09 · 3/20/2012 · Memorandum Opinion · Michael B. Thornton
Catherine N. Alexander, Petitioner
Docket No. 3743-10 · 3/12/2012 · Memorandum Opinion · Michael B. Thornton
Allen Parker, Petitioner
Docket No. 17268-08 · 3/5/2012 · Memorandum Opinion · Michael B. Thornton
Dennis C. Jackson, Petitioner
Docket No. 13457-09 · 2/21/2012 · Memorandum Opinion · Michael B. Thornton
Christina Jeannine LeTourneau, Petitioner
Docket No. 13070-08 · 2/9/2012 · Memorandum Opinion · Michael B. Thornton
Mark A. Leago, Petitioner
Docket No. 21796-09 · 12/29/2011 · Memorandum Opinion · Michael B. Thornton
Alpha Diallo, Petitioner
Docket No. 14440-09 · 12/15/2011 · Memorandum Opinion · Michael B. Thornton
Holly Waldron a.k.a. Holly Hops, Petitioners
Docket No. 24026-09 · 12/15/2011 · Memorandum Opinion · Michael B. Thornton
Holly B. Hops a.k.a. Holly B. Waldron, Petitioners
Docket No. 21786-08 · 9/29/2011 · Memorandum Opinion · Michael B. Thornton
Daniel E. & Marilyn J. Fuhrman, Petitioner
Docket No. 29806-07 · 8/11/2011 · Memorandum Opinion · Michael B. Thornton
William & Nancy Harnett, Petitioner
Docket No. 7973-09 · 7/14/2011 · Memorandum Opinion · Michael B. Thornton
Estate of Ann R. Chancellor, Deceased, Mary Ann C. Walker, Executrix, Petitioners
Docket No. 12204-04 · 3/30/2011 · Memorandum Opinion · Michael B. Thornton
Mona Lisa Herrington, Petitioner
Docket No. 12945-09 · 3/28/2011 · Memorandum Opinion · Michael B. Thornton
Peter P. Schwendeman, Petitioner
Docket No. 945-09 · 3/28/2011 · Memorandum Opinion · Michael B. Thornton
Randall A. & Kelly C. Schrimsher, Petitioner
Docket No. 8770-08 · 12/29/2010 · Memorandum Opinion · Michael B. Thornton
Needham & Angela Jarman, Petitioner
Docket No. 7815-08 · 12/22/2010 · Memorandum Opinion · Michael B. Thornton
Sheila A. & Ramon J. Jeanmarie, Petitioner
Docket No. 16110-07 · 12/22/2010 · Memorandum Opinion · Michael B. Thornton
Thomas M. Gillum, Petitioner
Docket No. 21807-08 · 12/20/2010 · Memorandum Opinion · Michael B. Thornton
Manuel Verduzco, Petitioner
Docket No. 3395-09 · 12/20/2010 · Memorandum Opinion · Michael B. Thornton
John Morgan Sanders, Petitioner
Docket No. 1254-06 · 12/13/2010 · Memorandum Opinion · Michael B. Thornton
Scott E. Rubenstein, Transferee, Petitioner
Docket No. 27465-07 · 11/29/2010 · Memorandum Opinion · Michael B. Thornton
Robert B. McGhee, Petitioner
Docket No. 9157-07 · 10/28/2010 · Memorandum Opinion · Michael B. Thornton
Ardmore Day Spa, Inc., Petitioner
Docket No. 9156-07 · 10/28/2010 · Memorandum Opinion · Michael B. Thornton
Cheryl A. Mayfield Therapy Center, Petitioner
Docket No. 17290-06 · 9/13/2010 · Memorandum Opinion · Michael B. Thornton
William J. Dunn, Petitioner
Docket No. 7784-08 · 6/28/2010 · Memorandum Opinion · Michael B. Thornton
Ronald W. Parkinson, Petitioner
Docket No. 2809-09 · 6/2/2010 · Memorandum Opinion · Michael B. Thornton
Virginia Bobo, Petitioner
Docket No. 18262-08 · 4/19/2010 · Memorandum Opinion · Michael B. Thornton
McNair Eye Center, Inc., Petitioner
Docket No. 15293-08 · 4/19/2010 · Memorandum Opinion · Michael B. Thornton
Neno Franc, Petitioner
Docket No. 19796-07 · 3/23/2010 · Memorandum Opinion · Michael B. Thornton
Kenny A. Pearce, Petitioner
Docket No. 21956-07 · 3/18/2010 · Memorandum Opinion · Michael B. Thornton
Scott Ray Holmes, Petitioner
Docket No. 23291-07 · 3/4/2010 · Memorandum Opinion · Michael B. Thornton
Scott Ray Holmes, Petitioner
Docket No. 10223-06 · 3/3/2010 · Memorandum Opinion · Michael B. Thornton
Milo L. & Sharlyn K. Shellito, Petitioner
Docket No. 19122-07 · 2/4/2010 · Memorandum Opinion · Michael B. Thornton
Remington P. Fairlamb, Petitioner
Docket No. 9611-06 · 1/4/2010 · Memorandum Opinion · Michael B. Thornton
Walter M. Price, Petitioner
Docket No. 9642-06 · 1/4/2010 · Memorandum Opinion · Michael B. Thornton
Sandra K. Price, Petitioner
Docket No. 1318-07 · 12/30/2009 · Memorandum Opinion · Michael B. Thornton
Ivan Gale Carney, Petitioner
Docket No. 5504-08 · 12/28/2009 · Memorandum Opinion · Michael B. Thornton
George D. & Lillian M. Shollenberger, Petitioner
Docket No. 22519-07 · 11/30/2009 · Memorandum Opinion · Michael B. Thornton
Bruce & Norma McGraw, Petitioner
Docket No. 8648-07 · 11/25/2009 · Memorandum Opinion · Michael B. Thornton
Carolyn D. Hemrick, Petitioner
Docket No. 2617-04 · 11/24/2009 · Memorandum Opinion · Michael B. Thornton
L. S. Vines, Petitioner
Docket No. 21722-07 · 10/8/2009 · Memorandum Opinion · Michael B. Thornton
James R. & Carol K. McCormack, 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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