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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)

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

Docket No. 30487-15 · 7/3/2018 · T.C. Opinion · Robert P. Ruwe
Benton Williams, Jr., Petitioner
Docket No. 19009-15 · 6/26/2017 · T.C. Opinion · Robert P. Ruwe
Jeremy M. Jacobs & Margaret J. Jacobs, 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. 5445-13 · 4/27/2016 · T.C. Opinion · Robert P. Ruwe
Douglas G. Carroll, III & Deirdre M. Smith, Petitioners
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. 8256-11 · 6/2/2015 · T.C. Opinion · Robert P. Ruwe
Michael H. Stough & Barbara M. Stough, Petitioners
Docket No. 10606-13 · 4/2/2015 · T.C. Opinion · Robert P. Ruwe
Lana Joan Davidson, 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. 12075-13 · 9/16/2014 · T.C. Opinion · Robert P. Ruwe
Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited, Petitioners
Docket No. 6838-95 · 6/17/2014 · T.C. Opinion · Robert P. Ruwe
Douglas P. Snow & Deborah J. Snow, Petitioners
Docket No. 6839-95 · 6/17/2014 · T.C. Opinion · Robert P. Ruwe
Douglas P. Snow, Petitioner
Docket No. 11770-12 · 2/24/2014 · T.C. Opinion · Robert P. Ruwe
Lisa Beamon Swint, 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. 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. 24783-09 · 9/19/2013 · T.C. Opinion · Robert P. Ruwe
Glenn Lee Snow, Petitioner
Docket No. 10897-09 · 3/4/2013 · T.C. Opinion · Robert P. Ruwe
George Thompson, Petitioner
Docket No. 11146-09 · 4/28/2011 · T.C. Opinion · Robert P. Ruwe
Kevin Patrick Brady, Petitioner
Docket No. 1173-09 · 10/18/2010 · T.C. Opinion · Robert P. Ruwe
Norma A. Santos, Petitioner
Docket No. 5323-09 · 10/18/2010 · T.C. Opinion · Robert P. Ruwe
Norma A. Santos, Petitioner
Docket No. 8438-07 · 7/8/2010 · T.C. Opinion · Robert P. Ruwe
Lizzie W. & Albert L. Calloway, Petitioner
Docket No. 5154-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., PCMG Trading Fund XX, LLC., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5153-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., Michael Rowny, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5078-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., David Boyer, Donald Defosset, Jr.,Richard M. Kelleher, Michael Rowny and John A. McMullen, Partners Other Than the Tax Matters Partner, Petitioners
Docket No. 5152-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., John A. McMullen, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5149-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., David Boyer, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5151-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., Richard M. Kelleher, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5150-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., Donald DeFosset, Jr., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 17199-06 · 9/17/2007 · T.C. Opinion · Robert P. Ruwe
Michael Patrick & Debye Lee Leahy, Petitioner
Docket No. 2011-07 · 7/24/2007 · T.C. Opinion · Robert P. Ruwe
Gilda A. Petrane, Petitioner
Docket No. 12281-05 · 4/4/2007 · T.C. Opinion · Robert P. Ruwe
Lisa Susan Kovitch, Petitioner and Richard P. Kovitch, Intervenor, Petitioners
Docket No. 2914-06 · 2/14/2007 · T.C. Opinion · Robert P. Ruwe
Theodore C. & Denise M. Schwartz, Petitioner
Docket No. 22510-05 · 10/3/2006 · T.C. Opinion · Robert P. Ruwe
William A. Stewart, Petitioner
Docket No. 15626-99 · 11/21/2005 · T.C. Opinion · Robert P. Ruwe
Federal Home Loan Mortgage Corporation, Petitioner
Docket No. 3941-99 · 11/21/2005 · T.C. Opinion · Robert P. Ruwe
Federal Home Loan Mortgage Corporation, Petitioner
Docket No. 19200-94 · 7/13/2004 · T.C. Opinion · Robert P. Ruwe
Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
Docket No. 3941-99 · 10/30/2003 · T.C. Opinion · Robert P. Ruwe
Federal Home Loan Mortgage Corporation, Petitioner
Docket No. 15626-99 · 10/30/2003 · T.C. Opinion · Robert P. Ruwe
Federal Home Loan Mortgage Corporation, Petitioner
Docket No. 15626-99 · 9/29/2003 · T.C. Opinion · Robert P. Ruwe
Federal Home Loan Mortgage Corporation, Petitioner
Docket No. 3941-99 · 9/29/2003 · T.C. Opinion · Robert P. Ruwe
Federal Home Loan Mortgage Corporation, Petitioner
Docket No. 3941-99 · 9/4/2003 · T.C. Opinion · Robert P. Ruwe
Federal Home Loan Mortgage Corporation, Petitioner
Docket No. 15626-99 · 9/4/2003 · T.C. Opinion · Robert P. Ruwe
Federal Home Loan Mortgage Corporation, Petitioner
Docket No. 363-01 · 7/29/2003 · T.C. Opinion · Robert P. Ruwe
Marianne Hopkins, Petitioner
Docket No. 7873-01 · 7/2/2003 · T.C. Opinion · Robert P. Ruwe
Alphonse Mourad, Petitioner
Docket No. 363-01 · 6/30/2003 · T.C. Opinion · Robert P. Ruwe
Marianne Hopkins, Petitioner
Docket No. 7310-00 · 5/13/2003 · T.C. Opinion · Robert P. Ruwe
City of Santa Rosa, California, Petitioner
Docket No. 4068-02 · 4/22/2003 · T.C. Opinion · Robert P. Ruwe
Michael A. Cabirac, Petitioner
Docket No. 5676-02 · 1/23/2003 · T.C. Opinion · Robert P. Ruwe
Evelyn B. Block, Petitioner
Docket No. 6855-01 · 1/13/2003 · T.C. Opinion · Robert P. Ruwe
Bruce L. Brosi, Petitioner
Docket No. 12224-01 · 1/6/2003 · T.C. Opinion · Robert P. Ruwe
Thomas D. Tuka, Petitioner
Docket No. 1982-00 · 10/7/2002 · T.C. Opinion · Robert P. Ruwe
Gerald A. & Henrietta V. Rauenhorst, Petitioner
Docket No. 1940-01 · 5/31/2002 · T.C. Opinion · Robert P. Ruwe
Gwendolyn A. Ewing, Petitioner
Docket No. 27320-96 · 5/22/2002 · T.C. Opinion · Robert P. Ruwe
ASA Investerings Partnership; Alliedsignal, Inc., Tax Matters Partner, Petitioners
Docket No. 6438-01 · 2/15/2002 · T.C. Opinion · Robert P. Ruwe
Gloria J. Spurlock, Petitioner
Docket No. 18071-99 · 11/30/2001 · T.C. Opinion · Robert P. Ruwe
Joseph D. & Wanda S. Lunsford, Petitioner
Docket No. 18071-99 · 11/30/2001 · T.C. Opinion · Robert P. Ruwe
Joseph D. & Wanda S. Lunsford, Petitioner
Docket No. 19627-98 · 5/14/2001 · T.C. Opinion · Robert P. Ruwe
Frontier Chevrolet Co., Petitioner
Docket No. 10761-00 · 4/23/2001 · T.C. Opinion · Robert P. Ruwe
Dorothy Moorhous, Petitioner
Docket No. 9544-00 · 4/23/2001 · T.C. Opinion · Robert P. Ruwe
James R. Kennedy, Petitioner
Docket No. 5989-97 · 4/10/2001 · T.C. Opinion · Robert P. Ruwe
Kathy A. King, Petitioner and Curtis T. Freeman, Intervenor, Petitioners
Docket No. 670-99 · 3/13/2001 · T.C. Opinion · Robert P. Ruwe
Kenneth L. Nordtvedt, Petitioner
Docket No. 5271-96 · 2/1/2001 · T.C. Opinion · Robert P. Ruwe
NextEra Energy, Inc., and Subsidiaries, Petitioner
Docket No. 5271-96 · 12/13/2000 · T.C. Opinion · Robert P. Ruwe
NextEra Energy, Inc., and Subsidiaries, Petitioner
Docket No. 3976-95 · 10/18/2000 · T.C. Opinion · Robert P. Ruwe
Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
Docket No. 19200-94 · 10/18/2000 · T.C. Opinion · Robert P. Ruwe
Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
Docket No. 9053-97 · 9/29/2000 · T.C. Opinion · Robert P. Ruwe
Archie L. & Louise B. Honbarrier, Petitioner
Docket No. 9054-97 · 9/29/2000 · T.C. Opinion · Robert P. Ruwe
Honbarrier, Inc., Formerly Central Transport, Inc., Successor to Colonial Motor Freight Line, Inc., Petitioners
Docket No. 5989-97 · 8/10/2000 · T.C. Opinion · Robert P. Ruwe
Kathy A. King, Petitioner and Curtis T. Freeman, Intervenor, Petitioners
Docket No. 23682-97 · 6/29/2000 · T.C. Opinion · Robert P. Ruwe
GAF Corporation and Subsidiaries, Petitioner
Docket No. 2125-98 · 6/29/2000 · T.C. Opinion · Robert P. Ruwe
Rhone-Poulenc Surfactants and Specialties, L.P.; GAF Chemicals Corporation, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 16389-99 · 6/19/2000 · T.C. Opinion · Robert P. Ruwe
Lucielle J. Offiler, a.k.a. Lucille Offiler, Petitioners
Docket No. 13142-97 · 5/26/2000 · T.C. Opinion · Robert P. Ruwe
American Stores Company and Subsidiaries, Petitioner
Docket No. 2385-98 · 5/24/2000 · T.C. Opinion · Robert P. Ruwe
Eldon R. & Susan M. Kenseth, Petitioner
Docket No. 26342-95 · 2/16/2000 · T.C. Opinion · Robert P. Ruwe
Payless Cashways, Inc. and Its Subsidiaries, Petitioner
Docket No. 24598-97 · 12/29/1999 · T.C. Opinion · Robert P. Ruwe
William D. Little, Petitioner
Docket No. 5382-97 · 10/19/1999 · T.C. Opinion · Robert P. Ruwe
Winn-Dixie Stores, Inc. and Subsidiaries, Petitioner
Docket No. 23549-96 · 4/1/1999 · T.C. Opinion · Robert P. Ruwe
John D. Shea, Petitioner
Docket No. 10841-95 · 4/1/1999 · T.C. Opinion · Robert P. Ruwe
John D. Shea, Petitioner
Docket No. 13977-96 · 12/23/1998 · T.C. Opinion · Robert P. Ruwe
Turner Broadcasting System, Inc. and Subsidiaries, Petitioner
Docket No. 14786-96 · 12/23/1998 · T.C. Opinion · Robert P. Ruwe
Tracinda Corporation, Petitioner
Docket No. 15478-96 · 9/3/1998 · T.C. Opinion · Robert P. Ruwe
Security State Bank, Petitioner
Docket No. 17516-96 · 7/28/1998 · T.C. Opinion · Robert P. Ruwe
Estate of Sarah H. Newman, Deceased, Mark M. Newman, Co-Executor and Minna N. Nathanson, Co-Executor, Petitioners
Docket No. 15711-94 · 6/18/1998 · T.C. Opinion · Robert P. Ruwe
FMR Corp. and Subsidiaries, Petitioner
Docket No. 16002-95 · 6/8/1998 · T.C. Opinion · Robert P. Ruwe
PNC Bancorp, Inc. Successor to First National Pennsylvania Corporation, Petitioner
Docket No. 16110-96 · 6/8/1998 · T.C. Opinion · Robert P. Ruwe
PNC Bancorp, Inc., Transferee of Assets of United Federal Bancorp, Inc. and Subsidiaries, Petitioner
Docket No. 16003-95 · 6/8/1998 · T.C. Opinion · Robert P. Ruwe
PNC Bancorp, Inc. Transferee of Assets of First National Pennsylvania Corporation, Petitioner
Docket No. 16109-96 · 6/8/1998 · T.C. Opinion · Robert P. Ruwe
PNC Bancorp, Inc., Successor to United Federal Bancorp, Inc. and Subsidiaries, Petitioner
Docket No. 27027-96 · 4/27/1998 · T.C. Opinion · Robert P. Ruwe
Winn-Dixie Stores, Inc. and Subsidiaries, Petitioner
Docket No. 5382-97 · 4/27/1998 · T.C. Opinion · Robert P. Ruwe
Winn-Dixie Stores, Inc. and Subsidiaries, Petitioner
Docket No. 26236-95 · 4/27/1998 · T.C. Opinion · Robert P. Ruwe
Winn-Dixie Stores, Inc. and Subsidiaries, Petitioner
Docket No. 3976-95 · 1/12/1998 · T.C. Opinion · Robert P. Ruwe
Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
Docket No. 19200-94 · 1/12/1998 · T.C. Opinion · Robert P. Ruwe
Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
Docket No. 2575-96 · 11/5/1997 · T.C. Opinion · Robert P. Ruwe
John L. Seymour, Petitioner
Docket No. 27019-92 · 9/24/1997 · T.C. Opinion · Robert P. Ruwe
Ronald C. Bachner, Petitioner
Docket No. 11643-92 · 6/18/1997 · T.C. Opinion · Robert P. Ruwe
International Multifoods Corporation and Affiliated Companies, Petitioner
Docket No. 3976-95 · 6/4/1997 · T.C. Opinion · Robert P. Ruwe
Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
Docket No. 19200-94 · 6/4/1997 · T.C. Opinion · Robert P. Ruwe
Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
Docket No. 11643-92 · 1/29/1997 · T.C. Opinion · Robert P. Ruwe
International Multifoods Corporation and Affiliated Companies, Petitioner
Docket No. 1271-92 · 11/14/1996 · T.C. Opinion · Robert P. Ruwe
The Charles Schwab Corporation and includable subsidiaries, Petitioner
Docket No. 23672-95 · 11/6/1996 · T.C. Opinion · Robert P. Ruwe
Pen Holdings, Inc. and Subsidiaries, Petitioner
Docket No. 23670-95 · 11/6/1996 · T.C. Opinion · Robert P. Ruwe
Pen Coal Corporation, f.k.a. P & C "Bituminous Coal", Inc., Petitioners

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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