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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)

495 opinions indexed · filter: Robert P. Ruwe · showing most recent 100.

Docket No. 26519-16 · 4/27/2020 · Memorandum Opinion · Robert P. Ruwe
Dewayne Bridges, Petitioner
Docket No. 19359-18 · 4/9/2020 · Summary Opinion · Robert P. Ruwe
Matthew Kelly Crandall, Petitioner
Docket No. 22664-18 · 1/21/2020 · Summary Opinion · Robert P. Ruwe
Jemar Y. Purdie, Petitioner
Docket No. 18571-16 · 10/30/2019 · Memorandum Opinion · Robert P. Ruwe
Bertram Russell, Petitioner
Docket No. 1837-11 · 9/16/2019 · Memorandum Opinion · Robert P. Ruwe
Seaview Trading, LLC, AGK Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 22658-17 · 9/5/2019 · Memorandum Opinion · Robert P. Ruwe
David K. Wagstaff & Jeffrey A. Davis, Petitioners
Docket No. 11819-17 · 7/8/2019 · Memorandum Opinion · Robert P. Ruwe
Nancy Burack, Petitioner
Docket No. 7107-17 · 4/24/2019 · Memorandum Opinion · Robert P. Ruwe
Charles W. Monroe & Rebecca A. Monroe, Petitioners
Docket No. 2140-15 · 4/10/2019 · Memorandum Opinion · Robert P. Ruwe
Syzygy Insurance Co., Inc., Petitioner
Docket No. 2182-15 · 4/10/2019 · Memorandum Opinion · Robert P. Ruwe
Robert E. Jacob & Mary Ann Jacob, Petitioners
Docket No. 2142-15 · 4/10/2019 · Memorandum Opinion · Robert P. Ruwe
Michael Vanlenten & Elizabeth Jacob Vanlenten, Petitioners
Docket No. 2143-15 · 4/10/2019 · Memorandum Opinion · Robert P. Ruwe
Vincent J. Jacob & Marjorie B. Jacob, Petitioners
Docket No. 2141-15 · 4/10/2019 · Memorandum Opinion · Robert P. Ruwe
John W. Jacob & Melinda L. Jacob, Petitioners
Docket No. 14805-17 · 4/8/2019 · Memorandum Opinion · Robert P. Ruwe
Gardinier Associates, Inc., Petitioner
Docket No. 14075-16 · 4/2/2019 · Memorandum Opinion · Robert P. Ruwe
Charles M. Steiner & Rhoda L. Steiner, Petitioners
Docket No. 26819-16 · 12/19/2018 · Memorandum Opinion · Robert P. Ruwe
IBDR, Inc., Petitioner
Docket No. 1549-17 · 9/24/2018 · Memorandum Opinion · Robert P. Ruwe
T-Star Engineering and Technical Services, Inc., Petitioner
Docket No. 24214-17 · 9/17/2018 · Memorandum Opinion · Robert P. Ruwe
John A. Hartmann, Petitioner
Docket No. 4711-17 · 8/13/2018 · Summary Opinion · Robert P. Ruwe
Joseph Brian Whiteford & Gwenn Catherine Whiteford, Petitioners
Docket No. 13933-16 · 7/19/2018 · Memorandum Opinion · Robert P. Ruwe
Daniel A. Colon, Petitioner
Docket No. 5700-17 · 7/11/2018 · Memorandum Opinion · Robert P. Ruwe
Paul O. Martin & Cynthia M. Martin, Petitioners
Docket No. 15817-16 · 7/11/2018 · Memorandum Opinion · Robert P. Ruwe
Paul O. Martin & Cynthia M. Montes Martin, Petitioners
Docket No. 30487-15 · 7/3/2018 · T.C. Opinion · Robert P. Ruwe
Benton Williams, Jr., Petitioner
Docket No. 740-17 · 4/30/2018 · Memorandum Opinion · Robert P. Ruwe
Tara Patrice Moore & David Moore, Petitioners
Docket No. 7233-16 · 4/16/2018 · Summary Opinion · Robert P. Ruwe
Chinelo Nwankwo Suwareh, Petitioner and Lamin B. Suwareh, Intervenor, Petitioners
Docket No. 15956-17 · 4/5/2018 · Summary Opinion · Robert P. Ruwe
Michelle M. Moreno, Petitioner
Docket No. 12713-16 · 4/5/2018 · Memorandum Opinion · Robert P. Ruwe
Randall Jennette, Petitioner
Docket No. 2289-17 · 2/14/2018 · Memorandum Opinion · Robert P. Ruwe
Gary E. Krantz, Petitioner
Docket No. 12693-13 · 9/14/2017 · Memorandum Opinion · Robert P. Ruwe
James A. Powers & Jennifer M. Scherer, Petitioners
Docket No. 10874-16 · 9/13/2017 · Summary Opinion · Robert P. Ruwe
David L. Jones, Petitioner
Docket No. 1719-16 · 7/27/2017 · Memorandum Opinion · Robert P. Ruwe
Steven J. Feldman, Petitioner
Docket No. 30701-15 · 7/11/2017 · Summary Opinion · Robert P. Ruwe
Gary Lee McIntee, Petitioner
Docket No. 19009-15 · 6/26/2017 · T.C. Opinion · Robert P. Ruwe
Jeremy M. Jacobs & Margaret J. Jacobs, Petitioners
Docket No. 14557-16 · 5/16/2017 · Memorandum Opinion · Robert P. Ruwe
Edward Daniel, Petitioner
Docket No. 27381-14 · 4/25/2017 · Memorandum Opinion · Robert P. Ruwe
John E. Wainwright, Keerti Varmaa, Next Friend, Petitioners
Docket No. 26830-14 · 4/19/2017 · T.C. Opinion · Robert P. Ruwe
Estate of Andrew J. McKelvey, Deceased, Bradford G. Peters, Executor, Petitioner
Docket No. 13529-13 · 1/31/2017 · Memorandum Opinion · Robert P. Ruwe
Vincent E. Craven, Jr. & Aimee Craven, Petitioners
Docket No. 4955-14 · 12/22/2016 · Memorandum Opinion · Robert P. Ruwe
Cecilia M. Hylton, Petitioner
Docket No. 8887-13 · 12/22/2016 · Memorandum Opinion · Robert P. Ruwe
Cecilia M. Hylton, Petitioner
Docket No. 14921-13 · 11/23/2016 · Memorandum Opinion · Robert P. Ruwe
Malcolm D. Alexander, Petitioner
Docket No. 28170-14 · 9/20/2016 · Memorandum Opinion · Robert P. Ruwe
Ajai Prakash & Swarn Prakash, Petitioners
Docket No. 28483-14 · 9/13/2016 · Memorandum Opinion · Robert P. Ruwe
Adetutu Canty, Petitioner
Docket No. 21903-14 · 8/22/2016 · Memorandum Opinion · Robert P. Ruwe
Gregory A. Power & Amy S. Power, Petitioners
Docket No. 15084-14 · 8/8/2016 · Memorandum Opinion · Robert P. Ruwe
Beth M. Hailstock, Petitioner
Docket No. 13153-11 · 8/1/2016 · Memorandum Opinion · Robert P. Ruwe
Robert L. Schwartz, Petitioner
Docket No. 7329-10 · 6/15/2016 · Memorandum Opinion · Robert P. Ruwe
Steven Eugene Edwards, Petitioner
Docket No. 8416-15 · 5/23/2016 · Summary Opinion · Robert P. Ruwe
Lynn Marie Domaschko, Petitioner
Docket No. 5445-13 · 4/27/2016 · T.C. Opinion · Robert P. Ruwe
Douglas G. Carroll, III & Deirdre M. Smith, Petitioners
Docket No. 24037-13 · 4/25/2016 · Memorandum Opinion · Robert P. Ruwe
Lanny D. Walker, Petitioner
Docket No. 844-14 · 1/5/2016 · Memorandum Opinion · Robert P. Ruwe
Wayne Rebuck, Petitioner
Docket No. 8966-15 · 12/30/2015 · Memorandum Opinion · Robert P. Ruwe
Jeffery R. Simmons & Patricia M. Simmons, Petitioners
Docket No. 4954-14 · 8/24/2015 · Memorandum Opinion · Robert P. Ruwe
Jijun Chen & Xiujing Gu, Petitioners
Docket No. 29006-13 · 8/17/2015 · Memorandum Opinion · Robert P. Ruwe
Ethel Miriam Putnam, Petitioner
Docket No. 4855-14 · 7/27/2015 · Memorandum Opinion · Robert P. Ruwe
Mark A. Lovely, Petitioner
Docket No. 12113-13 · 7/21/2015 · T.C. Opinion · Robert P. Ruwe
Marvel Entertainment, LLC, as Successor to Marvel Entertainment, Inc., f.k.a. Marvel Enterprises, Inc. and as agent for members of Marvel Enterprises, Inc. and Subsidiaries Group, Petitioners
Docket No. 5810-14 · 7/13/2015 · Memorandum Opinion · Robert P. Ruwe
Sarah Grossnickle, Petitioner
Docket No. 8256-11 · 6/2/2015 · T.C. Opinion · Robert P. Ruwe
Michael H. Stough & Barbara M. Stough, Petitioners
Docket No. 26481-12 · 6/2/2015 · Memorandum Opinion · Robert P. Ruwe
Zetina Renner & Oz Inanli, Petitioners
Docket No. 22008-13 · 4/8/2015 · Memorandum Opinion · Robert P. Ruwe
Alvin Sheldon Kanofsky, Petitioner
Docket No. 10606-13 · 4/2/2015 · T.C. Opinion · Robert P. Ruwe
Lana Joan Davidson, Petitioner
Docket No. 23485-13 · 3/31/2015 · Memorandum Opinion · Robert P. Ruwe
Stallings Greenhouse & Nursery, LLC, Petitioner
Docket No. 9409-11 · 2/19/2015 · T.C. Opinion · Robert P. Ruwe
Estate of Eileen S. Belmont, Deceased, Diane Sater, Executrix, Petitioners
Docket No. 4138-14 · 1/22/2015 · Memorandum Opinion · Robert P. Ruwe
Timothy Frederick Witmyer, Petitioners
Docket No. 27850-13 · 1/22/2015 · Memorandum Opinion · Robert P. Ruwe
Mark C. Medairy, Jr., Petitioner
Docket No. 14029-13 · 1/21/2015 · Memorandum Opinion · Robert P. Ruwe
Franklin Rex Milbourn, Petitioner
Docket No. 13595-11 · 1/21/2015 · Memorandum Opinion · Robert P. Ruwe
Mark E. Garber & Lori A. Garber, Petitioners
Docket No. 30942-12 · 12/15/2014 · Memorandum Opinion · Robert P. Ruwe
Steven Edward Hillman, Petitioner
Docket No. 452-13 · 9/23/2014 · Summary Opinion · Robert P. Ruwe
James R. Morrison, Petitioner
Docket No. 12282-13 · 9/23/2014 · Memorandum Opinion · Robert P. Ruwe
Anthony J. Hendricks, Petitioner
Docket No. 12075-13 · 9/16/2014 · T.C. Opinion · Robert P. Ruwe
Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited, Petitioners
Docket No. 26599-13 · 9/4/2014 · Summary Opinion · Robert P. Ruwe
James Edward Roberts, Petitioner
Docket No. 353-12 · 8/21/2014 · Memorandum Opinion · Robert P. Ruwe
Blonde Grayson Hall, Deceased, Neal Hall, Administrator and Neal Hall, Petitioners
Docket No. 17861-12 · 8/14/2014 · Memorandum Opinion · Robert P. Ruwe
Robert S. McQuate & Linda S. McQuate, Petitioners
Docket No. 600-12 · 7/29/2014 · Memorandum Opinion · Robert P. Ruwe
Joseph Peery & Dawn Shannon Chapel, Petitioners
Docket No. 18976-09 · 7/28/2014 · Memorandum Opinion · Robert P. Ruwe
Raymond E. Gardner & Sherry N. Gardner, Petitioners
Docket No. 27586-12 · 6/18/2014 · Memorandum Opinion · Robert P. Ruwe
Lee Anthony Baker, Petitioner
Docket No. 6839-95 · 6/17/2014 · T.C. Opinion · Robert P. Ruwe
Douglas P. Snow, Petitioner
Docket No. 6838-95 · 6/17/2014 · T.C. Opinion · Robert P. Ruwe
Douglas P. Snow & Deborah J. Snow, Petitioners
Docket No. 11770-12 · 2/24/2014 · T.C. Opinion · Robert P. Ruwe
Lisa Beamon Swint, Petitioner
Docket No. 7676-12 · 1/9/2014 · Summary Opinion · Robert P. Ruwe
Susan Corso, Petitioner
Docket No. 23756-11 · 12/2/2013 · T.C. Opinion · Robert P. Ruwe
Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 9599-12 · 12/2/2013 · Memorandum Opinion · Robert P. Ruwe
Michael H. & Brenda M. Dudek, Petitioner
Docket No. 23757-11 · 12/2/2013 · T.C. Opinion · Robert P. Ruwe
Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 1769-11 · 12/2/2013 · Memorandum Opinion · Robert P. Ruwe
Fincourt B Shelton PC, Petitioner
Docket No. 5512-12 · 10/23/2013 · Memorandum Opinion · Robert P. Ruwe
Thomas P. Ruggeri, Petitioner
Docket No. 24783-09 · 9/19/2013 · T.C. Opinion · Robert P. Ruwe
Glenn Lee Snow, Petitioner
Docket No. 246-08 · 9/5/2013 · Summary Opinion · Robert P. Ruwe
Jerry L. Lamb, Petitioner
Docket No. 16537-12 · 8/29/2013 · Memorandum Opinion · Robert P. Ruwe
David Edgar Holland, Petitioner
Docket No. 5052-12 · 8/29/2013 · Memorandum Opinion · Robert P. Ruwe
Mark Edward Kearney, Petitioner
Docket No. 19030-12 · 8/28/2013 · Memorandum Opinion · Robert P. Ruwe
Jacob A. & Elissa M. Cheli, Petitioner
Docket No. 6312-11 · 8/28/2013 · Memorandum Opinion · Robert P. Ruwe
Thomas Arthur & Melinda Jane Endicott, Petitioner
Docket No. 9773-12 · 5/20/2013 · Memorandum Opinion · Robert P. Ruwe
Julie Beiler Zook, Petitioner
Docket No. 25078-11 · 4/22/2013 · Summary Opinion · Robert P. Ruwe
Timothy Robert Holmes, Petitioner
Docket No. 24783-09 · 4/22/2013 · Memorandum Opinion · Robert P. Ruwe
Glenn Lee Snow, Petitioner
Docket No. 19444-11 · 4/8/2013 · Memorandum Opinion · Robert P. Ruwe
Victor Gomar, Petitioner
Docket No. 22955-10 · 4/4/2013 · Memorandum Opinion · Robert P. Ruwe
Ashley T. Adams, Petitioner
Docket No. 25701-08 · 4/4/2013 · Memorandum Opinion · Robert P. Ruwe
Blonde Grayson Hall, Deceased, Neal E. Hall, Administrator and Neal Hall, Petitioners
Docket No. 7978-12 · 3/21/2013 · Summary Opinion · Robert P. Ruwe
Deborah L. Anderson, Petitioner
Docket No. 19283-12 · 3/20/2013 · Summary Opinion · Robert P. Ruwe
Norma C. Hennessey, Petitioner
Docket No. 10897-09 · 3/4/2013 · T.C. Opinion · Robert P. Ruwe
George Thompson, 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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