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)

56 opinions indexed · filter: 2008 · Swift · showing most recent 56.

Docket No. 9704-06 · 12/29/2008 · Memorandum Opinion · Swift
Mark N. & Marla R. Kantor, Petitioner
Docket No. 22720-07 · 12/29/2008 · Summary Opinion · Swift
Joseph Jellen, Petitioner
Docket No. 19333-07 · 12/29/2008 · Memorandum Opinion · Swift
Lourdes Vasquez, Petitioner
Docket No. 16985-07 · 12/29/2008 · Summary Opinion · Swift
Joseph Jellen, Petitioner
Docket No. 6192-07 · 12/23/2008 · Summary Opinion · Swift
Renita Rose Best, 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. 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. 9613-05 · 9/16/2008 · Memorandum Opinion · Swift
Lowell Alan Baisden, Petitioner
Docket No. 1436-06 · 9/16/2008 · Memorandum Opinion · Swift
Lowell A. 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. 10945-06 · 8/18/2008 · Memorandum Opinion · Swift
Miguel Robleto & Trinidad Robleto, Petitioners
Docket No. 10946-06 · 8/18/2008 · Memorandum Opinion · Swift
Miguel Robleto, Petitioner
Docket No. 3226-06 · 8/13/2008 · Memorandum Opinion · Swift
Jeffrey R. Taylor, Petitioner
Docket No. 4874-06 · 7/31/2008 · Summary Opinion · Swift
Thomas & Juda L. Jarrett, Petitioner
Docket No. 4873-06 · 7/31/2008 · Summary Opinion · Swift
Reginald Jarrett, Petitioner
Docket No. 9979-07 · 7/30/2008 · Memorandum Opinion · Swift
Randall E. Runquist, Petitioner
Docket No. 17530-06 · 7/22/2008 · T.C. Opinion · Swift
Bradley J. Bergquist & Angela Kendrick, Petitioners
Docket No. 17549-06 · 7/22/2008 · T.C. Opinion · Swift
Harry G.G. & Sonia L. Kingston, Petitioner
Docket No. 17545-06 · 7/22/2008 · T.C. Opinion · Swift
John L. & Catherine J. Gunn, Petitioner
Docket No. 17535-06 · 7/22/2008 · T.C. Opinion · Swift
Robert E. & Patricia F. Shangraw, Petitioner
Docket No. 17537-06 · 7/22/2008 · T.C. Opinion · Swift
Stephen T. & Leslie Robinson, Petitioner
Docket No. 17541-06 · 7/22/2008 · T.C. Opinion · Swift
William W. Manlove, III & Lynn A. Fenton, Petitioners
Docket No. 24324-06 · 7/15/2008 · Summary Opinion · Swift
Kenneth & Carol Lehman, Petitioner
Docket No. 10905-03 · 7/3/2008 · Memorandum Opinion · Swift
Bernard P. & Lorraine C. Balck, Petitioner
Docket No. 4722-06 · 6/30/2008 · T.C. Opinion · Swift
Alan Beckley & Virginia Johnston Beckley, Petitioners
Docket No. 12628-07 · 6/19/2008 · T.C. Opinion · Swift
Steven G. & Elaine R. Stroube, Petitioner
Docket No. 9281-06 · 6/19/2008 · Summary Opinion · Swift
Linda C. Rice, Petitioner
Docket No. 22120-05 · 5/15/2008 · Memorandum Opinion · Swift
Austin D. Yanke, Petitioner
Docket No. 4342-06 · 5/5/2008 · Memorandum Opinion · Swift
Jane Z. Astleford, Donor, Petitioner
Docket No. 17374-07 · 4/28/2008 · Memorandum Opinion · Swift
Ernest Enax, Petitioner
Docket No. 21192-06 · 4/28/2008 · Memorandum Opinion · Swift
Walter Oliver Melvin, Petitioner
Docket No. 13737-06 · 4/22/2008 · Memorandum Opinion · Swift
Daniel Pierce, Petitioner
Docket No. 21983-06 · 4/14/2008 · Memorandum Opinion · Swift
Luckens Felix, Petitioner
Docket No. 8532-06 · 3/13/2008 · Summary Opinion · Swift
Jay Andrew Reindl, Petitioner
Docket No. 3629-06 · 3/11/2008 · Memorandum Opinion · Swift
Mary C. Theurer, Petitioner
Docket No. 8778-06 · 3/10/2008 · Memorandum Opinion · Swift
Jan L. Ashlock, Petitioner
Docket No. 2605-06 · 2/28/2008 · T.C. Opinion · Swift
Wayne E. & Joann Nelson, Petitioner
Docket No. 2604-06 · 2/28/2008 · T.C. Opinion · Swift
Steven P. & Jaime Nelson, Petitioner
Docket No. 2603-06 · 2/28/2008 · T.C. Opinion · Swift
Jon W. & Kristi Nelson, Petitioner
Docket No. 5376-06 · 2/13/2008 · Memorandum Opinion · Swift
John E. & Sandra L. West, Petitioner
Docket No. 3575-06 · 2/4/2008 · T.C. Opinion · Swift
Estate of Duane B. Farnam, Deceased, Mark D. Farnam, Personal Representative, & Estate of Lois L. Farnam, Deceased; Mark D. Farnam, Personal Representative, Petitioners
Docket No. 11047-06 · 1/3/2008 · Memorandum Opinion · Swift
Yvonne Thomas, 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