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)
165 opinions indexed · filter: Nims · MOP · showing most recent 100.
- Docket No. 23756-08 · 5/3/2011 · Memorandum Opinion · NimsMichael S. & Pamela S. Ohsman, Petitioner
- Docket No. 14525-08 · 3/9/2011 · Memorandum Opinion · NimsTyler D. Hellweg, Petitioner
- Docket No. 14523-08 · 3/9/2011 · Memorandum Opinion · NimsTara L. Slaight, Petitioner
- Docket No. 14527-08 · 3/9/2011 · Memorandum Opinion · NimsZachary D. Slaight, Petitioner
- Docket No. 14502-08 · 3/9/2011 · Memorandum Opinion · NimsErin N. Hellweg, Petitioner
- Docket No. 14357-08 · 2/24/2011 · Memorandum Opinion · NimsDominick & Mary Ann DeNaples, Petitioner
- Docket No. 14359-08 · 2/24/2011 · Memorandum Opinion · NimsLouis & Betty A. DeNaples, Petitioner
- Docket No. 19224-07 · 10/25/2010 · Memorandum Opinion · NimsTimothy S. Schultz, Petitioner
- Docket No. 27960-08 · 10/7/2010 · Memorandum Opinion · NimsRamesh J. & Pragati Bosamia, Petitioner
- Docket No. 16383-08 · 9/1/2010 · Memorandum Opinion · NimsEstate of Henry H. Stick, Deceased, Margaret Stick Parisi, Executrix, Petitioners
- Docket No. 14359-08 · 8/3/2010 · Memorandum Opinion · NimsLouis & Betty A. DeNaples, Petitioner
- Docket No. 14357-08 · 8/3/2010 · Memorandum Opinion · NimsDominick & Mary Ann DeNaples, Petitioner
- Docket No. 25619-07 · 4/27/2010 · Memorandum Opinion · NimsSusan K. Kaufman, Petitioner
- Docket No. 19018-07 · 3/11/2010 · Memorandum Opinion · NimsNewton J. & Vonise Friedman, Petitioner
- Docket No. 17834-07 · 11/9/2009 · Memorandum Opinion · NimsLVI Investors, LLC; John K. Luke, Tax Matters Partner, Petitioners
- Docket No. 21336-06 · 4/6/2009 · Memorandum Opinion · NimsMarvin S. & Thelma S. Kerzner, Petitioner
- Docket No. 5398-06 · 1/15/2009 · Memorandum Opinion · NimsEdward R. Voccola, Petitioner
- Docket No. 14888-05 · 1/15/2009 · Memorandum Opinion · NimsEdward R. Voccola, Petitioner
- Docket No. 7699-05 · 1/15/2009 · Memorandum Opinion · NimsEdward R. Voccola, Petitioner
- Docket No. 15082-05 · 4/8/2008 · Memorandum Opinion · NimsExploratory Research, Inc., Petitioner
- Docket No. 8431-05 · 10/15/2007 · Memorandum Opinion · NimsDavid L. Samuel, Petitioner
- Docket No. 19730-04 · 7/9/2007 · Memorandum Opinion · NimsJack A. Upchurch, Petitioner
- Docket No. 24303-05 · 6/21/2007 · Memorandum Opinion · NimsLarry Bruce, Petitioner
- Docket No. 1032-01 · 5/24/2007 · Memorandum Opinion · NimsGerard & Audrey Kathleen Hennessey, Petitioner
- Docket No. 24891-04 · 1/10/2007 · Memorandum Opinion · NimsKenneth N. Headley, Petitioner
- Docket No. 2506-05 · 9/26/2006 · Memorandum Opinion · NimsJoseph & Theresa Momot, Petitioner
- Docket No. 19316-04 · 8/29/2006 · Memorandum Opinion · NimsChi Wai, Petitioner
- Docket No. 2490-05 · 5/15/2006 · Memorandum Opinion · NimsCarol A. Johanson & Alfred F. Melzig, Jr., Petitioners
- Docket No. 9914-04 · 3/21/2006 · Memorandum Opinion · NimsJesse & Tawara Goode, Petitioner
- Docket No. 1174-05 · 2/9/2006 · Memorandum Opinion · NimsWilliam Reese, Petitioner
- Docket No. 22543-04 · 12/22/2005 · Memorandum Opinion · NimsNational Paralegal Inst. Coalition, Petitioner
- Docket No. 18974-03 · 6/1/2005 · Memorandum Opinion · NimsRobert Holliday, Petitioner
- Docket No. 3013-02 · 3/7/2005 · Memorandum Opinion · NimsAlfaye Youngblood, Petitioner
- Docket No. 5814-03 · 1/11/2005 · Memorandum Opinion · NimsSal & Ruth Alaniz, Petitioner
- Docket No. 2557-03 · 10/14/2004 · Memorandum Opinion · NimsHector & Mooneem Castillo, Petitioner
- Docket No. 1462-03 · 7/14/2004 · Memorandum Opinion · NimsEstate of David Katz, Deceased; Sarah Katz, Executrix, Petitioners
- Docket No. 2289-03 · 5/27/2004 · Memorandum Opinion · NimsJohn Marretta, Petitioner
- Docket No. 11579-00 · 1/12/2004 · Memorandum Opinion · NimsRobert K. & Dawn E. Lowry, Petitioner
- Docket No. 4063-02 · 11/12/2003 · Memorandum Opinion · NimsEdward H. & Anne G. Harrell, Petitioner
- Docket No. 9144-00 · 9/22/2003 · Memorandum Opinion · NimsRobert W. Kean, III, Petitioner
- Docket No. 8966-00 · 9/22/2003 · Memorandum Opinion · NimsPatricia P. Kean, Petitioner
- Docket No. 4063-02 · 9/17/2003 · Memorandum Opinion · NimsEdward H. & Anne G. Harrell, Petitioner
- Docket No. 11579-00 · 7/30/2003 · Memorandum Opinion · NimsRobert K. & Dawn E. Lowry, Petitioner
- Docket No. 6908-00 · 7/1/2003 · Memorandum Opinion · NimsNita B. Leissner, Petitioner
- Docket No. 8966-00 · 6/4/2003 · Memorandum Opinion · NimsPatricia P. Kean, Petitioner
- Docket No. 9144-00 · 6/4/2003 · Memorandum Opinion · NimsRobert W. Kean, III, Petitioner
- Docket No. 2283-01 · 3/18/2003 · Memorandum Opinion · NimsLarry Allen Coats, Petitioner
- Docket No. 8511-00 · 3/18/2003 · Memorandum Opinion · NimsJHK Enterprises, Inc., A California Corporation, Petitioner
- Docket No. 1596-01 · 3/14/2003 · Memorandum Opinion · NimsGreen Forest Manufacturing Inc., Petitioner
- Docket No. 1470-97 · 2/11/2003 · Memorandum Opinion · NimsSaba Partnership; Brunswick Corporation, Tax Matters Partner, Petitioners
- Docket No. 1471-97 · 2/11/2003 · Memorandum Opinion · NimsOtrabanda Investerings Partnership; Brunswick Corporation, Tax Matters Partner, Petitioners
- Docket No. 13977-01 · 1/8/2003 · Memorandum Opinion · NimsJohn J. Green, Petitioner
- Docket No. 6565-99 · 12/23/2002 · Memorandum Opinion · NimsJoyce E. Hastings, Petitioner
- Docket No. 8797-00 · 12/17/2002 · Memorandum Opinion · NimsTsutomu Tedokon, Petitioner
- Docket No. 3881-01 · 11/27/2002 · Memorandum Opinion · NimsLapham Foundation, Inc., Petitioner
- Docket No. 7013-01 · 10/30/2002 · Memorandum Opinion · NimsSalvation Navy, Inc., Petitioner
- Docket No. 9831-00 · 9/4/2002 · Memorandum Opinion · NimsMichael J. Roberts, Petitioner
- Docket No. 10731-00 · 9/4/2002 · Memorandum Opinion · NimsKevin & Bridget Naughton, Petitioner
- Docket No. 19336-98 · 5/15/2002 · Memorandum Opinion · NimsEstate of Morton B. Harper, Deceased; Michael A. Harper, Executor, Petitioners
- Docket No. 11358-99 · 12/27/2001 · Memorandum Opinion · NimsTony D. Ishizaki, Petitioner and Rang Sun Park Ishizaki, Intervenor, Petitioners
- Docket No. 15785-99 · 10/3/2001 · Memorandum Opinion · NimsJerry J. & Susan N. LeBouef, Petitioner
- Docket No. 288-00 · 9/21/2001 · Memorandum Opinion · NimsEstate of Eleanor T.R. Trotter, Deceased, William F. Rector, Jr. and Ann Rector Lewis, Co-Executor, Petitioners
- Docket No. 16641-96 · 9/20/2001 · Memorandum Opinion · NimsBruce David Cohen, Petitioner
- Docket No. 3380-00 · 8/15/2001 · Memorandum Opinion · NimsEfrain J. & Josefina Xuncax, Petitioner
- Docket No. 12899-99 · 8/8/2001 · Memorandum Opinion · NimsEstate of William Blake Burris, Deceased; William B. Burris, III, Executor, Petitioners
- Docket No. 15384-99 · 8/6/2001 · Memorandum Opinion · NimsWillis Clark, Petitioner
- Docket No. 21555-97 · 7/13/2001 · Memorandum Opinion · NimsThe Marvin M. Schwan Foundation, f.k.a. The King's Foundation; Transferee of a Transferee of the Estate of Marvin M. Schwan, Deceased, Alfred Paul G. Schwan and Lawrence A. Burgdorf, Trustees, Petitioner, Schwan's Sales Enterprises, Inc., Intervenor, Petitioners
- Docket No. 21554-97 · 7/13/2001 · Memorandum Opinion · NimsEstate of Marvin M. Schwan, Deceased; Lawrence A. Burgdorf, Special Administrator, Petitioner, Schwan's Sales Enterprises, Inc., Intervenor, Petitioners
- Docket No. 4522-99 · 6/22/2001 · Memorandum Opinion · NimsBrookshire Brothers Holding, Inc. and Subsidiaries, Petitioner
- Docket No. 5038-96 · 5/10/2001 · Memorandum Opinion · NimsAndrew G. & Cecilia M. Vajna, Petitioner
- Docket No. 10500-99 · 2/12/2001 · Memorandum Opinion · NimsK & M La Botica Pharmacy, Incorporated, Petitioner
- Docket No. 17346-99 · 2/12/2001 · Memorandum Opinion · NimsKhaled Ahmed, Petitioner
- Docket No. 17725-99 · 2/12/2001 · Memorandum Opinion · NimsKhaled Ahmed, Petitioner
- Docket No. 4301-99 · 1/26/2001 · Memorandum Opinion · NimsRonald & Sue M. Leschke, Petitioner
- Docket No. 7564-98 · 12/28/2000 · Memorandum Opinion · NimsJoshua & Rachel Sandman, Petitioner
- Docket No. 19359-98 · 12/28/2000 · Memorandum Opinion · NimsJoseph & Sara Deitsch, Petitioner
- Docket No. 19353-98 · 12/28/2000 · Memorandum Opinion · NimsB. Mayer & Ella Zieler, Petitioner
- Docket No. 19355-98 · 12/28/2000 · Memorandum Opinion · NimsDeitsch Plastic Company, Inc., Petitioner
- Docket No. 7566-98 · 12/28/2000 · Memorandum Opinion · NimsMordecai & Bonnie Deitsch, Petitioner
- Docket No. 19356-98 · 12/28/2000 · Memorandum Opinion · NimsJoshua & Rachel Sandman, Petitioner
- Docket No. 19357-98 · 12/28/2000 · Memorandum Opinion · NimsDavid & Sara Deitsch, Petitioner
- Docket No. 19358-98 · 12/28/2000 · Memorandum Opinion · NimsJacob & Chana Pinson, Petitioner
- Docket No. 7561-98 · 12/28/2000 · Memorandum Opinion · NimsJacob & Chana Pinson, Petitioner
- Docket No. 7563-98 · 12/28/2000 · Memorandum Opinion · NimsJoseph & Sara Deitsch, Petitioner
- Docket No. 7565-98 · 12/28/2000 · Memorandum Opinion · NimsDeitsch Plastic Company, Inc., Petitioner
- Docket No. 7562-98 · 12/28/2000 · Memorandum Opinion · NimsB. Mayer & Ella Zeiler, Petitioner
- Docket No. 7567-98 · 12/28/2000 · Memorandum Opinion · NimsDavid & Sara Deitsch, Petitioner
- Docket No. 19354-98 · 12/28/2000 · Memorandum Opinion · NimsMordecai & Bonnie Deitsch, Petitioner
- Docket No. 17643-98 · 10/19/2000 · Memorandum Opinion · NimsEstate of Henry A. Lassiter, Deceased; Paula Ann Masters Lassiter, Administrator, C.T.A., Petitioners
- Docket No. 7564-98 · 7/6/2000 · Memorandum Opinion · NimsJoshua & Rachel Sandman, Petitioner
- Docket No. 7561-98 · 7/6/2000 · Memorandum Opinion · NimsJacob & Chana Pinson, Petitioner
- Docket No. 19356-98 · 7/6/2000 · Memorandum Opinion · NimsJoshua & Rachel Sandman, Petitioner
- Docket No. 7566-98 · 7/6/2000 · Memorandum Opinion · NimsMordecai & Bonnie Deitsch, Petitioner
- Docket No. 7562-98 · 7/6/2000 · Memorandum Opinion · NimsB. Mayer & Ella Zeiler, Petitioner
- Docket No. 19358-98 · 7/6/2000 · Memorandum Opinion · NimsJacob & Chana Pinson, Petitioner
- Docket No. 7565-98 · 7/6/2000 · Memorandum Opinion · NimsDeitsch Plastic Company, Inc., Petitioner
- Docket No. 7563-98 · 7/6/2000 · Memorandum Opinion · NimsJoseph & Sara Deitsch, Petitioner
- Docket No. 7567-98 · 7/6/2000 · Memorandum Opinion · NimsDavid & Sara Deitsch, Petitioner
- Docket No. 19354-98 · 7/6/2000 · Memorandum Opinion · NimsMordecai & Bonnie Deitsch, Petitioner
- Docket No. 19355-98 · 7/6/2000 · Memorandum Opinion · NimsDeitsch Plastic Company, Inc., 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.