Home/Federal/Tax Court

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)

386 opinions indexed · filter: Swift · showing most recent 100.

Docket No. 25093-12 · 12/29/2015 · Memorandum Opinion · Swift
Juan M. Herrera & Susana M. Herrera, Petitioners
Docket No. 354-12 · 12/28/2015 · Memorandum Opinion · Swift
Michael Tseytin & Ella Tseytin, Petitioners
Docket No. 413-13 · 8/19/2015 · Memorandum Opinion · Swift
Steven Arthur Shimanek, Petitioner
Docket No. 24607-14 · 8/3/2015 · Summary Opinion · Swift
Jeffrey S. Gardner, Petitioner
Docket No. 5145-12 · 4/7/2015 · Memorandum Opinion · Swift
Barry Knudsen, Petitioner
Docket No. 13738-13 · 3/18/2015 · Memorandum Opinion · Swift
Medical Weight Control Specialist, Petitioner
Docket No. 17217-11 · 12/26/2012 · Summary Opinion · Swift
James Michael Burke & Elizabeth Ann Burke a.k.a. Elizabeth Ann Jacobson, Petitioners
Docket No. 1263-12 · 12/26/2012 · Summary Opinion · Swift
Neal C. Evans, Petitioner
Docket No. 16483-11 · 12/26/2012 · Summary Opinion · Swift
Patrick M. & Suzanne M. Herbert, Petitioner
Docket No. 6069-11 · 12/26/2012 · Summary Opinion · Swift
Michael Clayton Martin & Nuchanaad Chongkid Martin, Petitioners
Docket No. 20625-11 · 12/26/2012 · Summary Opinion · Swift
Grant Morgan Wood, Petitioner
Docket No. 12110-10 · 12/3/2012 · Memorandum Opinion · Swift
W. Russell & Teresa Van Camp, Petitioner
Docket No. 12109-10 · 12/3/2012 · Memorandum Opinion · Swift
W. Russell & Teresa Van Camp, Petitioner
Docket No. 747-11 · 11/19/2012 · Summary Opinion · Swift
Thomas K. & Sharon R. McGuire, Petitioner
Docket No. 24839-10 · 11/6/2012 · Summary Opinion · Swift
Thomas Tran, Petitioner
Docket No. 23399-08 · 9/5/2012 · Memorandum Opinion · Swift
Sharon F. Schilling, Petitioner
Docket No. 14010-11 · 9/5/2012 · Summary Opinion · Swift
Dora Margaret Benson, Petitioner
Docket No. 6449-09 · 8/27/2012 · Memorandum Opinion · Swift
Bradley T. & Terri Jensen, Petitioner
Docket No. 6000-09 · 8/27/2012 · Memorandum Opinion · Swift
G. Steven & Carrie J. Neff, Petitioner
Docket No. 1680-11 · 8/6/2012 · Summary Opinion · Swift
Donna I. Colca, Petitioner
Docket No. 18208-10 · 6/25/2012 · Memorandum Opinion · Swift
Stephan P. Foryan, Petitioner
Docket No. 6449-09 · 6/13/2012 · Memorandum Opinion · Swift
Bradley T. & Terri Jensen, Petitioner
Docket No. 5999-09 · 6/13/2012 · Memorandum Opinion · Swift
Kevin H. & Ronda J. Love, Petitioner
Docket No. 6290-09 · 6/13/2012 · Memorandum Opinion · Swift
Todd R. & Andrea Pedersen, Petitioner
Docket No. 6303-09 · 6/13/2012 · Memorandum Opinion · Swift
Keith & Melisa Nellesen, Petitioner
Docket No. 6000-09 · 6/13/2012 · Memorandum Opinion · Swift
G. Steven & Carrie J. Neff, Petitioner
Docket No. 12128-09 · 6/13/2012 · Memorandum Opinion · Swift
Mark McKay & Christine A. Beck-McKay, Petitioners
Docket No. 9867-10 · 5/30/2012 · Memorandum Opinion · Swift
John H. Schoppe, Petitioner
Docket No. 18571-10 · 2/13/2012 · Memorandum Opinion · Swift
George James & MaryAlice Murtagh Gowen, Petitioner
Docket No. 10154-10 · 2/13/2012 · Memorandum Opinion · Swift
Scott P. & Patti D. Lysford, Petitioner
Docket No. 3032-10 · 1/30/2012 · Memorandum Opinion · Swift
Ronald E. Byers, Petitioner
Docket No. 5300-10 · 1/18/2012 · Memorandum Opinion · Swift
Alfred A. & Brenda C. Iversen, Petitioner
Docket No. 27392-08 · 12/27/2011 · Memorandum Opinion · Swift
Robert Donahue, Transferee, Petitioner
Docket No. 27387-08 · 12/27/2011 · Memorandum Opinion · Swift
Jill K. Reynolds, Transferee, Petitioner
Docket No. 27388-08 · 12/27/2011 · Memorandum Opinion · Swift
Jan Reynolds, Transferee, Petitioner
Docket No. 26737-08 · 12/27/2011 · Memorandum Opinion · Swift
Ray Feldman, Transferee, Petitioner
Docket No. 27390-08 · 12/27/2011 · Memorandum Opinion · Swift
Rhea Dugan, Transferee, Petitioner
Docket No. 27386-08 · 12/27/2011 · Memorandum Opinion · Swift
Sharon L. Coklan, Transferee, Petitioner
Docket No. 27393-08 · 12/27/2011 · Memorandum Opinion · Swift
Richard Feldmann, Transferee, Petitioner
Docket No. 27391-08 · 12/27/2011 · Memorandum Opinion · Swift
Emma McClintock, Transferee, Petitioner
Docket No. 27389-08 · 12/27/2011 · Memorandum Opinion · Swift
Carrie Donahue, Transferee, Petitioner
Docket No. 13394-10 · 9/21/2011 · Memorandum Opinion · Swift
Gary A. Lyseng, Petitioner
Docket No. 23737-10 · 9/12/2011 · Summary Opinion · Swift
Ada R. Santos, Petitioner
Docket No. 29287-09 · 8/8/2011 · Memorandum Opinion · Swift
Mark E. & Patti L. Blackwell, Petitioner
Docket No. 12618-10 · 7/19/2011 · Summary Opinion · Swift
David H. Zatz & Joan Cassidy O'Holland, Petitioners
Docket No. 28268-09 · 7/12/2011 · Memorandum Opinion · Swift
Ronald J. Zenzen, Petitioner
Docket No. 15166-09 · 6/22/2011 · Memorandum Opinion · Swift
Leonard & Pearl Fein, Petitioner
Docket No. 4300-10 · 5/25/2011 · Memorandum Opinion · Swift
Heather Ludzack, Petitioner
Docket No. 8263-10 · 4/18/2011 · Summary Opinion · Swift
TuWana Jynne Anthony, Petitioner
Docket No. 28121-09 · 4/7/2011 · Summary Opinion · Swift
Marc Robert Gittens, Sr., Petitioner
Docket No. 23853-09 · 3/15/2011 · Memorandum Opinion · Swift
Christy & Swan Profit Sharing Plan, Petitioner
Docket No. 16684-10 · 2/7/2011 · Summary Opinion · Swift
Cary Allen Nievinski, Petitioner
Docket No. 17369-09 · 1/18/2011 · Memorandum Opinion · Swift
Mark A. & Dina S. Zelden, Petitioner
Docket No. 15260-07 · 12/9/2010 · Memorandum Opinion · Swift
Lori A. Malchow-Bartlett, Petitioner
Docket No. 6708-05 · 3/30/2009 · Memorandum Opinion · Swift
Robert E. & Judith C. Dansby, Petitioner
Docket No. 7829-07 · 3/30/2009 · Memorandum Opinion · Swift
Mary Ann & Thomas O'Meara, Petitioner
Docket No. 3468-07 · 3/30/2009 · Memorandum Opinion · Swift
Donald J. & Denise K. Hastings, Petitioner
Docket No. 16671-05 · 3/25/2009 · Memorandum Opinion · Swift
Thomas M. Langston, Petitioner
Docket No. 7001-07 · 3/18/2009 · Memorandum Opinion · Swift
Roger A. & Colleen C. Burton, Petitioner
Docket No. 14021-04 · 3/16/2009 · Memorandum Opinion · Swift
Robert J. Kennedy, Petitioner
Docket No. 10750-07 · 3/11/2009 · Memorandum Opinion · Swift
Delysia B. Gronbeck, Petitioner
Docket No. 4521-07 · 2/25/2009 · Memorandum Opinion · Swift
Tomi M. Peterson & Marilynn J. Peterson, Petitioners
Docket No. 13459-06 · 2/12/2009 · Memorandum Opinion · Swift
Patrick T. & Leanne S. Furey, Petitioner
Docket No. 7341-06 · 2/11/2009 · Memorandum Opinion · Swift
Gregory A. Jung, Petitioner
Docket No. 4968-07 · 2/9/2009 · Memorandum Opinion · Swift
Bradford M. Daniel, Petitioner
Docket No. 15882-05 · 1/29/2009 · Memorandum Opinion · Swift
Estate of Marjorie deGreeff Litchfield, Deceased, George B. Snell and Peter deGreeff Jacobi, Co-Executors, Petitioners
Docket No. 787-07 · 1/26/2009 · Memorandum Opinion · Swift
Warren Lee Brandt, Petitioner
Docket No. 9704-06 · 12/29/2008 · Memorandum Opinion · Swift
Mark N. & Marla R. Kantor, Petitioner
Docket No. 16985-07 · 12/29/2008 · Summary Opinion · Swift
Joseph Jellen, Petitioner
Docket No. 19333-07 · 12/29/2008 · Memorandum Opinion · Swift
Lourdes Vasquez, Petitioner
Docket No. 22720-07 · 12/29/2008 · Summary Opinion · Swift
Joseph Jellen, Petitioner
Docket No. 12245-07 · 12/23/2008 · Summary Opinion · Swift
Alan A. & Mary E. Sjoberg, Petitioner
Docket No. 29452-07 · 12/23/2008 · Summary Opinion · Swift
Keith & Dinah M. Freese, Petitioner
Docket No. 6192-07 · 12/23/2008 · Summary Opinion · Swift
Renita Rose Best, Petitioner
Docket No. 13534-05 · 12/22/2008 · Memorandum Opinion · Swift
Galen K. Heichel, Petitioner
Docket No. 13505-05 · 12/22/2008 · Memorandum Opinion · Swift
Galen K. & Katherine J. Heichel, Petitioner
Docket No. 13504-05 · 12/22/2008 · Memorandum Opinion · Swift
Galen K. & Katherine J. Heichel, Petitioner
Docket No. 17203-06 · 12/17/2008 · T.C. Opinion · Swift
Ira & Tracy Nathel, Petitioner
Docket No. 17204-06 · 12/17/2008 · T.C. Opinion · Swift
Sheldon & Ann M. Nathel, Petitioner
Docket No. 8482-07 · 12/15/2008 · Memorandum Opinion · Swift
Moshe Shafrir & Lilia Valitova, Petitioners
Docket No. 23559-06 · 11/24/2008 · Memorandum Opinion · Swift
Joseph Carione, Petitioner
Docket No. 24192-06 · 11/19/2008 · Memorandum Opinion · Swift
John Livingston, Jr., Petitioner
Docket No. 20728-07 · 11/4/2008 · Memorandum Opinion · Swift
John G. Nash, Petitioner
Docket No. 15933-05 · 10/22/2008 · Memorandum Opinion · Swift
Edward Norman Fadeley, Petitioner
Docket No. 22607-06 · 9/18/2008 · Memorandum Opinion · Swift
Ellis & Norma Crum, Petitioner
Docket No. 2387-06 · 9/16/2008 · Memorandum Opinion · Swift
Lowell A. Baisden & Theresa A. Mawson, Petitioners
Docket No. 1436-06 · 9/16/2008 · Memorandum Opinion · Swift
Lowell A. Baisden, Petitioner
Docket No. 9613-05 · 9/16/2008 · Memorandum Opinion · Swift
Lowell Alan Baisden, Petitioner
Docket No. 23720-05 · 9/16/2008 · Summary Opinion · Swift
Teresa M. Brown, Petitioner
Docket No. 21969-06 · 8/28/2008 · Memorandum Opinion · Swift
Valdy Olender, Petitioner
Docket No. 1082-06 · 8/28/2008 · Memorandum Opinion · Swift
Valdy Olender, Petitioner
Docket No. 10946-06 · 8/18/2008 · Memorandum Opinion · Swift
Miguel Robleto, Petitioner
Docket No. 10945-06 · 8/18/2008 · Memorandum Opinion · Swift
Miguel Robleto & Trinidad Robleto, Petitioners
Docket No. 3226-06 · 8/13/2008 · Memorandum Opinion · Swift
Jeffrey R. Taylor, Petitioner
Docket No. 4873-06 · 7/31/2008 · Summary Opinion · Swift
Reginald Jarrett, Petitioner
Docket No. 4874-06 · 7/31/2008 · Summary Opinion · Swift
Thomas & Juda L. Jarrett, Petitioner
Docket No. 9979-07 · 7/30/2008 · Memorandum Opinion · Swift
Randall E. Runquist, Petitioner
Docket No. 17549-06 · 7/22/2008 · T.C. Opinion · Swift
Harry G.G. & Sonia L. Kingston, Petitioner
Docket No. 17530-06 · 7/22/2008 · T.C. Opinion · Swift
Bradley J. Bergquist & Angela Kendrick, Petitioners
Docket No. 17545-06 · 7/22/2008 · T.C. Opinion · Swift
John L. & Catherine J. Gunn, 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.

U.S. Tax Court Opinions

By year

By judge