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)
47 opinions indexed · filter: Nims · TCOP · showing most recent 47.
- Docket No. 7357-00 · 9/10/2008 · T.C. Opinion · NimsRalston Purina Company and Subsidiaries, Petitioner
- Docket No. 11265-05 · 8/27/2007 · T.C. Opinion · NimsNorman P. Schiff, Petitioner
- Docket No. 6781-05 · 8/27/2007 · T.C. Opinion · NimsNorman P. Schiff, Petitioner
- Docket No. 14384-03 · 7/12/2005 · T.C. Opinion · NimsDoreen M. & Marc R. Fretwell, Petitioner
- Docket No. 14385-03 · 7/12/2005 · T.C. Opinion · NimsCharles E. & Gladythe M. Rathbun, Petitioner
- Docket No. 14383-03 · 7/12/2005 · T.C. Opinion · NimsKenneth C. Rathbun, Petitioner
- Docket No. 14391-03 · 7/12/2005 · T.C. Opinion · NimsJana B. Rathbun-Hanley, Petitioner
- Docket No. 14387-03 · 7/12/2005 · T.C. Opinion · NimsLinda J. & Arlen R. Johnson, Petitioner
- Docket No. 17412-02 · 4/19/2004 · T.C. Opinion · NimsGregory Iannone, Petitioner
- Docket No. 26005-96 · 2/11/2004 · T.C. Opinion · NimsThomas E. Johnston and Thomas E. Johnston, Successor in Interest to Shirley L. Johnston, Deceased, Petitioners
- Docket No. 2266-97 · 2/11/2004 · T.C. Opinion · NimsThomas E. Johnston, Petitioner
- Docket No. 8259-01 · 5/19/2003 · T.C. Opinion · NimsMedical Emergency Care Associates, S.C., An Illinois Corporation, Petitioner
- Docket No. 2266-97 · 8/8/2002 · T.C. Opinion · NimsThomas E. Johnston, Petitioner
- Docket No. 12736-97 · 8/8/2002 · T.C. Opinion · NimsEric T. Johnston, Petitioner
- Docket No. 26005-96 · 8/8/2002 · T.C. Opinion · NimsThomas E. Johnston and Thomas E. Johnston, Successor in Interest to Shirley L. Johnston, Deceased, Petitioners
- Docket No. 6921-00 · 3/27/2002 · T.C. Opinion · NimsChristine M. Hackl, Petitioner
- Docket No. 6922-00 · 3/27/2002 · T.C. Opinion · NimsAlbert J. Hackl, Sr., Petitioner
- Docket No. 2173-00 · 12/10/2001 · T.C. Opinion · NimsEstate of Hon Hing Fung, Deceased; Bernard Fung, Executor, Petitioners
- Docket No. 13580-99 · 8/23/2001 · T.C. Opinion · NimsGary D. & Lindy H. Combrink, Petitioner
- Docket No. 13580-99 · 5/15/2001 · T.C. Opinion · NimsGary D. & Lindy H. Combrink, Petitioner
- Docket No. 3107-98 · 3/8/2001 · T.C. Opinion · NimsEstate of Paul C. Gribauskas, Deceased, Roy L. Gribauskas and Carol Beauparlant, Co-Executors, Petitioners
- Docket No. 20059-98 · 1/31/2001 · T.C. Opinion · NimsDennis & Dorinda J. Jelle, Petitioner
- Docket No. 11426-98 · 12/28/2000 · T.C. Opinion · NimsJames W. & Laura L. Keith, Petitioner
- Docket No. 3824-99 · 12/22/2000 · T.C. Opinion · NimsAudrey J. Walton, Petitioner
- Docket No. 16018-98 · 8/22/2000 · T.C. Opinion · NimsEstate of Judith U. Harrison, Deceased; Richard J. Tejeda, Executor; and Estate of Kenneth R. Harrison, Deceased; Richard J. Tejeda, Executor, Petitioners
- Docket No. 257-99 · 7/25/2000 · T.C. Opinion · NimsWilliam A. & Gayle T. Cook, Donors, Petitioner
- Docket No. 8794-99 · 6/19/2000 · T.C. Opinion · NimsQuality Auditing Company, Inc., Petitioner
- Docket No. 27181-85 · 5/18/2000 · T.C. Opinion · NimsThomas Corson & Judith Corson, Petitioners
- Docket No. 1435-98 · 3/8/2000 · T.C. Opinion · NimsKaren Y. Nielsen, Petitioner
- Docket No. 459-98 · 11/2/1999 · T.C. Opinion · NimsUSFreightways Corporation, f.k.a. TNT Freightways Corporation and Subsidiaries, Petitioners
- Docket No. 21017-96 · 5/11/1999 · T.C. Opinion · NimsRobert E. & Connie V. Wadlow, Petitioner
- Docket No. 8907-97 · 4/30/1999 · T.C. Opinion · NimsRobert W. & Janet L. Carlson, Petitioner
- Docket No. 23135-97 · 4/30/1999 · T.C. Opinion · NimsRobert W. & Janet L. Carlson, Petitioner
- Docket No. 3680-96 · 6/29/1998 · T.C. Opinion · NimsKoramba Farmers & Graziers No. 1; Dean Phillips, Tax Matters Partner, Petitioners
- Docket No. 3681-96 · 6/29/1998 · T.C. Opinion · NimsKoramba Farmers & Graziers No. 2; Dean Phillips, Tax Matters Partner, Petitioners
- Docket No. 3682-96 · 6/29/1998 · T.C. Opinion · NimsKoramba Farmers & Graziers No. 2; Dean Phillips, Tax Matters Partner, Petitioners
- Docket No. 3679-96 · 6/29/1998 · T.C. Opinion · NimsKoramba Farmers & Graziers No. 1; Dean Phillips, Tax Matters Partner, Petitioners
- Docket No. 8588-97 · 6/29/1998 · T.C. Opinion · NimsEstate of Robert W. Quick, Deceased; Esther P. Quick, Personal Representative; and Esther P. Quick, Petitioners
- Docket No. 3501-94 · 6/15/1998 · T.C. Opinion · NimsUnion Carbide Corporation & Subsidiaries, Petitioner
- Docket No. 8588-97 · 3/16/1998 · T.C. Opinion · NimsEstate of Robert W. Quick, Deceased; Esther P. Quick, Personal Representative; and Esther P. Quick, Petitioners
- Docket No. 8017-94 · 6/11/1997 · T.C. Opinion · NimsMaggie Management Company, Petitioner
- Docket No. 19182-94 · 3/31/1997 · T.C. Opinion · NimsAmerican Stores Company and Subsidiaries, Petitioner
- Docket No. 18248-95 · 2/27/1997 · T.C. Opinion · NimsMeredith Corporation & Subsidiaries, Petitioner
- Docket No. 20732-94 · 1/9/1997 · T.C. Opinion · NimsRoy E. & Linda Day, Petitioner
- Docket No. 4446-93 · 8/6/1996 · T.C. Opinion · NimsLucky Stores, Inc., and Subsidiaries, Petitioner
- Docket No. 21876-93 · 4/3/1996 · T.C. Opinion · NimsEstate of Charles K. McClatchy, Deceased; William K. Coblentz and James McClatchy, Personal Representative, Petitioners
- Docket No. 4446-93 · 12/19/1995 · T.C. Opinion · NimsLucky Stores, Inc., and Subsidiaries, 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.