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)
117 opinions indexed · filter: Peter J. Panuthos · MOP · showing most recent 100.
- Docket No. 398-18 · 7/1/2020 · Memorandum Opinion · Peter J. PanuthosGary M. Dennis & Sharon D. Dennis, Petitioners
- Docket No. 18468-11 · 7/9/2019 · Memorandum Opinion · Peter J. PanuthosMartin A. Kapp, Petitioner
- Docket No. 18470-11 · 7/9/2019 · Memorandum Opinion · Peter J. PanuthosMartin A. Kapp, Petitioner
- Docket No. 562-17 · 11/27/2017 · Memorandum Opinion · Peter J. PanuthosBenjamin Jeffery Ashmore, Petitioner
- Docket No. 26958-14 · 4/20/2015 · Memorandum Opinion · Peter J. PanuthosDavid Eugene Yuska, Petitioner
- Docket No. 8032-10 · 11/25/2014 · Memorandum Opinion · Peter J. PanuthosAmir Safakish, Petitioner
- Docket No. 8816-11 · 9/7/2011 · Memorandum Opinion · Peter J. PanuthosMurray S. Friedland, Petitioner
- Docket No. 4407-09 · 1/5/2010 · Memorandum Opinion · Peter J. PanuthosMarion J. Wells, Petitioner
- Docket No. 27548-07 · 4/28/2009 · Memorandum Opinion · Peter J. PanuthosDavid Harris Sher & Catherine Gail Nemser, Petitioners
- Docket No. 25151-06 · 3/12/2009 · Memorandum Opinion · Peter J. PanuthosGene A. Cain, Deceased, Elta E. Cain, Successor-in-interest, Petitioners
- Docket No. 14874-07 · 1/5/2009 · Memorandum Opinion · Peter J. PanuthosPhillip David Hickey, Petitioner
- Docket No. 7218-06 · 9/17/2007 · Memorandum Opinion · Peter J. PanuthosRichard Edwin & Eva Ruth Elder, Petitioner
- Docket No. 4307-07 · 6/20/2007 · Memorandum Opinion · Peter J. PanuthosJohn Ballard, Petitioner
- Docket No. 542-04 · 3/29/2005 · Memorandum Opinion · Peter J. PanuthosJonathan Kaplowitz, Petitioner
- Docket No. 10774-03 · 3/7/2005 · Memorandum Opinion · Peter J. PanuthosCatherine Beverly, Petitioner
- Docket No. 15735-03 · 11/18/2004 · Memorandum Opinion · Peter J. PanuthosRobert Lee, Jr., Petitioner
- Docket No. 10581-02 · 8/16/2004 · Memorandum Opinion · Peter J. PanuthosMargaret A. Durham, Petitioner
- Docket No. 6897-03 · 7/19/2004 · Memorandum Opinion · Peter J. PanuthosPeggy A. Farley, Petitioner
- Docket No. 102-03 · 3/23/2004 · Memorandum Opinion · Peter J. PanuthosAndrea J. Vuxta, Petitioner
- Docket No. 8565-03 · 3/18/2004 · Memorandum Opinion · Peter J. PanuthosCindy Driggers, Petitioner
- Docket No. 1867-03 · 2/5/2004 · Memorandum Opinion · Peter J. PanuthosStephen Mitchell Day, Petitioner
- Docket No. 15930-02 · 11/7/2003 · Memorandum Opinion · Peter J. PanuthosVivian C. Kerr, Petitioner
- Docket No. 11126-02 · 11/7/2003 · Memorandum Opinion · Peter J. PanuthosNorman W. Brissett, Petitioner
- Docket No. 3970-03 · 10/29/2003 · Memorandum Opinion · Peter J. PanuthosJanet E. Landers, Petitioner
- Docket No. 18708-02 · 7/1/2003 · Memorandum Opinion · Peter J. PanuthosFrancisco E. Campos, Jr., Incompetent, Lualhati N. Campos, Next Friend, & Lualhati N. Campos, Petitioners
- Docket No. 2048-01 · 3/25/2003 · Memorandum Opinion · Peter J. PanuthosStrong Construction Company, Inc., a Minnesota Corporation, Petitioner
- Docket No. 821-01 · 3/25/2003 · Memorandum Opinion · Peter J. PanuthosTimothy Dean Strong, Petitioner
- Docket No. 7234-01 · 11/26/2002 · Memorandum Opinion · Peter J. PanuthosPhyllis Herrmann Witcher, Petitioner
- Docket No. 2906-02 · 10/21/2002 · Memorandum Opinion · Peter J. PanuthosCharles G. & Daphne C. M. Hall, Petitioner
- Docket No. 14224-01 · 9/25/2002 · Memorandum Opinion · Peter J. PanuthosWilliam Wilson, Petitioner
- Docket No. 8928-01 · 9/25/2002 · Memorandum Opinion · Peter J. PanuthosJohn Thurman & Elaine Sheryl Horejs, Petitioner
- Docket No. 9681-01 · 9/25/2002 · Memorandum Opinion · Peter J. PanuthosJohn Thurman Horejs, Petitioner
- Docket No. 10245-01 · 9/19/2002 · Memorandum Opinion · Peter J. PanuthosRobert R. Villwock, Petitioner
- Docket No. 7788-01 · 9/16/2002 · Memorandum Opinion · Peter J. PanuthosRowland G. & Valerie J. Pilaria, Petitioner
- Docket No. 3049-02 · 8/13/2002 · Memorandum Opinion · Peter J. PanuthosMichael Schaper, Petitioner
- Docket No. 13540-01 · 8/7/2002 · Memorandum Opinion · Peter J. PanuthosWillie R. Davidson, Petitioner
- Docket No. 2891-02 · 8/5/2002 · Memorandum Opinion · Peter J. PanuthosGlen A. Blair, Petitioner
- Docket No. 13244-01 · 6/24/2002 · Memorandum Opinion · Peter J. PanuthosLouis S. & Laura L. Schnitzler, Petitioner
- Docket No. 5995-01 · 5/30/2002 · Memorandum Opinion · Peter J. PanuthosShade D. Coleman III & Maria M. Coleman, Petitioners
- Docket No. 13278-01 · 4/8/2002 · Memorandum Opinion · Peter J. PanuthosRobert Hurford & Catherine Simone Hale, Petitioner
- Docket No. 10025-01 · 4/4/2002 · Memorandum Opinion · Peter J. PanuthosWayne A. & MaryKay Weishan, Petitioner
- Docket No. 3343-01 · 1/15/2002 · Memorandum Opinion · Peter J. PanuthosFranklin A. Ogden, Petitioner
- Docket No. 541-01 · 10/9/2001 · Memorandum Opinion · Peter J. PanuthosTimothy Vincent Tipp, Petitioner
- Docket No. 11579-00 · 9/14/2001 · Memorandum Opinion · Peter J. PanuthosRobert K. & Dawn E. Lowry, Petitioner
- Docket No. 392-01 · 6/14/2001 · Memorandum Opinion · Peter J. PanuthosHarold Wilson, Petitioner
- Docket No. 2707-00 · 6/6/2001 · Memorandum Opinion · Peter J. PanuthosAnand K. Verma, Petitioner
- Docket No. 3826-00 · 5/17/2001 · Memorandum Opinion · Peter J. PanuthosRoydell Campbell, Petitioner
- Docket No. 287-00 · 4/17/2001 · Memorandum Opinion · Peter J. PanuthosEstate of Kestutis Biskis, Deceased; Meilute Biskis, Independent Administrator and Meilute Biskis, Petitioners
- Docket No. 7628-98 · 3/23/2001 · Memorandum Opinion · Peter J. PanuthosJohn S. Gibson, f.k.a. John S. MacTavish, Petitioners
- Docket No. 3277-00 · 11/29/2000 · Memorandum Opinion · Peter J. PanuthosJohn J. Petito, Petitioner
- Docket No. 6701-99 · 10/30/2000 · Memorandum Opinion · Peter J. PanuthosRobert Cotton, Jr., Petitioner
- Docket No. 7005-99 · 10/30/2000 · Memorandum Opinion · Peter J. PanuthosSharon C. Cotton, Petitioner
- Docket No. 17896-99 · 8/10/2000 · Memorandum Opinion · Peter J. PanuthosJose Guaba, Petitioner
- Docket No. 18090-99 · 7/28/2000 · Memorandum Opinion · Peter J. PanuthosJohn J. Flynn & James H. Thomas, Petitioners
- Docket No. 11665-98 · 2/18/2000 · Memorandum Opinion · Peter J. PanuthosLarry G. & Helen M. Horst, Petitioner
- Docket No. 16371-98 · 1/21/2000 · Memorandum Opinion · Peter J. PanuthosMatthew M. Perdue, Petitioner
- Docket No. 21955-97 · 12/20/1999 · Memorandum Opinion · Peter J. PanuthosWayne M. & Janet L. Johnson, Petitioner
- Docket No. 2912-99 · 11/17/1999 · Memorandum Opinion · Peter J. PanuthosReese B. Belshee, Jr. & Betty J. Belshee, Petitioners
- Docket No. 8794-98 · 9/24/1999 · Memorandum Opinion · Peter J. PanuthosJohn S. Turay, Petitioner
- Docket No. 8215-98 · 9/15/1999 · Memorandum Opinion · Peter J. PanuthosKanhua & Lihying Young, Petitioner
- Docket No. 22803-97 · 7/1/1999 · Memorandum Opinion · Peter J. PanuthosA. Muhsin & B. Jackson Muhsin, Petitioners
- Docket No. 3637-98 · 6/10/1999 · Memorandum Opinion · Peter J. PanuthosRonald D. & Shirley A. Blush, Petitioner
- Docket No. 9355-98 · 6/8/1999 · Memorandum Opinion · Peter J. PanuthosHumes Houston Hart, Petitioner
- Docket No. 22424-97 · 5/21/1999 · Memorandum Opinion · Peter J. PanuthosChrys L. Udoh, Petitioner
- Docket No. 15352-95 · 5/7/1999 · Memorandum Opinion · Peter J. PanuthosMark & Valorie Kruse, Petitioner
- Docket No. 10486-98 · 3/12/1999 · Memorandum Opinion · Peter J. PanuthosPaul K. Hanashiro, Petitioner
- Docket No. 1994-98 · 12/15/1998 · Memorandum Opinion · Peter J. PanuthosDomingo Perez, Petitioner
- Docket No. 12253-97 · 11/12/1998 · Memorandum Opinion · Peter J. PanuthosPaige Communications Corporation of Louisiana, Petitioner
- Docket No. 12252-97 · 11/12/1998 · Memorandum Opinion · Peter J. PanuthosDonald C. Richardson & Rita M. Allaire, Petitioners
- Docket No. 23238-96 · 10/5/1998 · Memorandum Opinion · Peter J. PanuthosJohn L. Boettner, Jr., Petitioner
- Docket No. 3390-97 · 5/26/1998 · Memorandum Opinion · Peter J. PanuthosSusan E. Shores, Petitioner
- Docket No. 21113-96 · 5/6/1998 · Memorandum Opinion · Peter J. PanuthosJohn H. & Mary E. Douglas, Petitioner
- Docket No. 773-97 · 3/18/1998 · Memorandum Opinion · Peter J. PanuthosJames R. & Anita Madler, Petitioner
- Docket No. 16476-97 · 3/17/1998 · Memorandum Opinion · Peter J. PanuthosGregory Powell & Araminta D. Morton, Petitioners
- Docket No. 20048-96 · 3/10/1998 · Memorandum Opinion · Peter J. PanuthosElizabeth N. Callaway, Petitioner
- Docket No. 24158-96 · 2/26/1998 · Memorandum Opinion · Peter J. PanuthosPepi Schafler, f.k.a. Pepi Summer, Petitioners
- Docket No. 18414-96 · 2/10/1998 · Memorandum Opinion · Peter J. PanuthosNorman Earl Holly, Petitioner
- Docket No. 26696-96 · 11/13/1997 · Memorandum Opinion · Peter J. PanuthosKaren Ann Keegan, Petitioner
- Docket No. 6689-97 · 10/20/1997 · Memorandum Opinion · Peter J. PanuthosJulian B. Kraft, Petitioner
- Docket No. 5898-97 · 10/14/1997 · Memorandum Opinion · Peter J. PanuthosLone Star Life Insurance Company, Petitioner
- Docket No. 14781-96 · 10/14/1997 · Memorandum Opinion · Peter J. PanuthosLone Star Life Insurance Company, Petitioner
- Docket No. 26254-96 · 10/9/1997 · Memorandum Opinion · Peter J. PanuthosFred Henry, Petitioner
- Docket No. 26591-96 · 10/6/1997 · Memorandum Opinion · Peter J. PanuthosJohn G. Goettee, Jr. & Marian Goettee, Petitioners
- Docket No. 1953-95 · 9/22/1997 · Memorandum Opinion · Peter J. PanuthosGuido Ruggiero & Kristin Ruggiero, Petitioners
- Docket No. 14897-96 · 7/2/1997 · Memorandum Opinion · Peter J. PanuthosDean G. Steele, Petitioner
- Docket No. 3632-96 · 6/12/1997 · Memorandum Opinion · Peter J. PanuthosTerry Dilozir & Kathryn A. Roditski Dilozir, Petitioners
- Docket No. 6384-95 · 5/12/1997 · Memorandum Opinion · Peter J. PanuthosMary K. Fisher, Petitioner
- Docket No. 6382-95 · 5/12/1997 · Memorandum Opinion · Peter J. PanuthosMary K. Fisher & Charles F. Patterson, Petitioners
- Docket No. 6383-95 · 5/12/1997 · Memorandum Opinion · Peter J. PanuthosCharles F. Patterson, Petitioner
- Docket No. 11188-95 · 5/8/1997 · Memorandum Opinion · Peter J. PanuthosChander & Ashima K. Kant, Petitioner
- Docket No. 11748-95 · 3/31/1997 · Memorandum Opinion · Peter J. PanuthosRobert Charles Fohrmeister, Petitioner
- Docket No. 550-92 · 3/18/1997 · Memorandum Opinion · Peter J. PanuthosCharles McHan and Martha McHan, Petitioners
- Docket No. 20582-95 · 3/3/1997 · Memorandum Opinion · Peter J. PanuthosHugo Madioni & Susanne J. Nicolai, Petitioner
- Docket No. 21683-94 · 2/24/1997 · Memorandum Opinion · Peter J. PanuthosLife Care Communities of America, Ltd., a Florida Limited Partnership, Robert W. McMichael, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 5120-95 · 1/6/1997 · Memorandum Opinion · Peter J. PanuthosGary A. Simko, Petitioner
- Docket No. 22599-94 · 1/2/1997 · Memorandum Opinion · Peter J. PanuthosJoel Baker, Petitioner
- Docket No. 4270-95 · 1/2/1997 · Memorandum Opinion · Peter J. PanuthosJoel Baker, Petitioner
- Docket No. 12089-95 · 12/30/1996 · Memorandum Opinion · Peter J. PanuthosMario R. Sanhudo, Petitioner
- Docket No. 18570-94 · 12/23/1996 · Memorandum Opinion · Peter J. PanuthosBarry H. & Marilyn S. Scheiner, Petitioner
- Docket No. 3072-96 · 12/17/1996 · Memorandum Opinion · Peter J. PanuthosJill R. Scott, 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.