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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)

319 opinions indexed · filter: Thomas B. Wells · MOP · showing most recent 100.

Docket No. 3880-16 · 3/2/2020 · Memorandum Opinion · Thomas B. Wells
Charles Stuart Pulcine, Petitioner
Docket No. 13256-14 · 6/4/2019 · Memorandum Opinion · Thomas B. Wells
K. Slaughter, Petitioner
Docket No. 5287-12 · 2/8/2017 · Memorandum Opinion · Thomas B. Wells
Peter William Moss, Petitioner
Docket No. 26218-13 · 1/30/2017 · Memorandum Opinion · Thomas B. Wells
Kevin Cheves & Jennifer Cheves, Petitioners
Docket No. 8637-13 · 6/16/2016 · Memorandum Opinion · Thomas B. Wells
John Finnegan & Joan Finnegan, Petitioners
Docket No. 1146-12 · 3/2/2016 · Memorandum Opinion · Thomas B. Wells
Benjamin J. Ashmore, Petitioner
Docket No. 15852-13 · 1/6/2016 · Memorandum Opinion · Thomas B. Wells
June Aster Baptiste, Petitioner
Docket No. 2695-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
H. Edward Wright, III & Phyllis C. Wright, Petitioners
Docket No. 2693-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Kenan C. Wright & Molly F. Wright, Petitioners
Docket No. 2700-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Dwight C. Hopkins & Martha W. Hopkins, Petitioners
Docket No. 2694-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Warren W. Wills, Jr. & Margaret A. Wright, Petitioners
Docket No. 18938-12 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
The Reserve Club at St. James Plantation, LLC, Reserve Development Co., Tax Matters Partner, Petitioners
Docket No. 2683-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
John A. Atkinson & Judy B. Atkinson, Petitioners
Docket No. 7694-13 · 10/6/2015 · Memorandum Opinion · Thomas B. Wells
Richard Brian Friedman & Sandra Madow Friedman, Petitioners
Docket No. 9095-13 · 8/11/2015 · Memorandum Opinion · Thomas B. Wells
Scott E. Charnas, Petitioner
Docket No. 11190-11 · 4/2/2015 · Memorandum Opinion · Thomas B. Wells
SWF Real Estate LLC, Yellowfish Investments, Inc.Tax Matters Partner, Petitioners
Docket No. 15174-11 · 7/30/2014 · Memorandum Opinion · Thomas B. Wells
Micah J. Bergdale, Petitioner
Docket No. 811-12 · 6/16/2014 · Memorandum Opinion · Thomas B. Wells
Hermann Cherizol, Petitioner
Docket No. 23438-11 · 5/22/2014 · Memorandum Opinion · Thomas B. Wells
Charles Allison Mayhugh, Petitioner
Docket No. 22587-11 · 12/30/2013 · Memorandum Opinion · Thomas B. Wells
James Curtis Brewer, Petitioner
Docket No. 2793-12 · 12/19/2013 · Memorandum Opinion · Thomas B. Wells
Arthur Mason DuPre, Petitioner
Docket No. 20218-11 · 9/23/2013 · Memorandum Opinion · Thomas B. Wells
Jose B. Molina & Virna N. Molina, Petitioners
Docket No. 9530-09 · 9/23/2013 · Memorandum Opinion · Thomas B. Wells
Barry S. Friedberg & Charlotte Moss, Petitioners
Docket No. 1146-12 · 5/30/2013 · Memorandum Opinion · Thomas B. Wells
Benjamin J. Ashmore, Petitioner
Docket No. 28917-11 · 5/2/2013 · Memorandum Opinion · Thomas B. Wells
Solucorp, LTD, Petitioner
Docket No. 1780-12 · 4/11/2013 · Memorandum Opinion · Thomas B. Wells
Lorraine C. Boyd, Petitioner
Docket No. 13687-11 · 2/21/2013 · Memorandum Opinion · Thomas B. Wells
Alfred Q. Campbell, III, Petitioner
Docket No. 27532-08 · 11/6/2012 · Memorandum Opinion · Thomas B. Wells
Alessio Azzari, Inc., Petitioner
Docket No. 26843-10 · 10/31/2012 · Memorandum Opinion · Thomas B. Wells
Loren G. Rice Trust, Loren Georgette Rice, Trustee, Petitioners
Docket No. 3648-98 · 9/12/2012 · Memorandum Opinion · Thomas B. Wells
Paul A. Bilzerian and Terri L. Steffen, Petitioners
Docket No. 30024-09 · 9/10/2012 · Memorandum Opinion · Thomas B. Wells
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 30515-09 · 9/10/2012 · Memorandum Opinion · Thomas B. Wells
Nancy Sue Hawk, Transferee, Petitioner
Docket No. 30026-09 · 9/10/2012 · Memorandum Opinion · Thomas B. Wells
Billy F. Hawk, Jr., GST Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 30025-09 · 9/10/2012 · Memorandum Opinion · Thomas B. Wells
Estate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors, Petitioners
Docket No. 12144-11 · 8/7/2012 · Memorandum Opinion · Thomas B. Wells
Gregory Raifman & Susan Raifman, Petitioners
Docket No. 26093-06 · 7/23/2012 · Memorandum Opinion · Thomas B. Wells
Vladimir M. Gorokhovsky, Petitioner
Docket No. 18035-10 · 7/16/2012 · Memorandum Opinion · Thomas B. Wells
William T. Cassels, Jr. & Charlotte R. Cassels, Petitioners
Docket No. 18037-10 · 7/16/2012 · Memorandum Opinion · Thomas B. Wells
John H. Lumpkin, Jr. & Emily S. Lumpkin, Petitioners
Docket No. 18034-10 · 7/16/2012 · Memorandum Opinion · Thomas B. Wells
Gayle O. & Margaret F. Averyt, Petitioner
Docket No. 18036-10 · 7/16/2012 · Memorandum Opinion · Thomas B. Wells
J. Paul & Holly S. Gaughf, Petitioner
Docket No. 8891-09 · 6/11/2012 · Memorandum Opinion · Thomas B. Wells
Austin Danne Hardin, Petitioner
Docket No. 30024-09 · 5/30/2012 · Memorandum Opinion · Thomas B. Wells
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 30025-09 · 5/30/2012 · Memorandum Opinion · Thomas B. Wells
Estate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors, Petitioners
Docket No. 30026-09 · 5/30/2012 · Memorandum Opinion · Thomas B. Wells
Billy F. Hawk, Jr., GST Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 30515-09 · 5/30/2012 · Memorandum Opinion · Thomas B. Wells
Nancy Sue Hawk, Transferee, Petitioner
Docket No. 1235-10 · 4/12/2012 · Memorandum Opinion · Thomas B. Wells
S. Joseph & Edna Mae Balsamo, Petitioner
Docket No. 7669-11 · 3/26/2012 · Memorandum Opinion · Thomas B. Wells
Claude S. Thompson, Petitioner
Docket No. 13687-11 · 3/22/2012 · Memorandum Opinion · Thomas B. Wells
Alfred Q. Campbell, III, Petitioner
Docket No. 1752-09 · 3/19/2012 · Memorandum Opinion · Thomas B. Wells
James E. Butler, Jr. & Susan C. Butler, Petitioners
Docket No. 21918-11 · 3/8/2012 · Memorandum Opinion · Thomas B. Wells
Melvin Kenneth Pisetzner, Petitioner
Docket No. 7377-10 · 12/22/2011 · Memorandum Opinion · Thomas B. Wells
John C. Hughes, Petitioner
Docket No. 30957-09 · 12/22/2011 · Memorandum Opinion · Thomas B. Wells
Terry L. Wright & Cheryl A. Wright, Petitioners
Docket No. 5080-10 · 12/22/2011 · Memorandum Opinion · Thomas B. Wells
Syed A. & Rafiunnisa R. Ahmed, Petitioner
Docket No. 14572-07 · 10/5/2011 · Memorandum Opinion · Thomas B. Wells
Shelby L. & Donzella H. Jordan, Petitioner
Docket No. 9530-09 · 10/3/2011 · Memorandum Opinion · Thomas B. Wells
Barry S. Friedberg & Charlotte Moss, Petitioners
Docket No. 11781-09 · 7/11/2011 · Memorandum Opinion · Thomas B. Wells
Tree-Tech, Inc., Petitioner
Docket No. 12291-09 · 7/11/2011 · Memorandum Opinion · Thomas B. Wells
Glenn Patrick Bogue, Petitioner
Docket No. 15428-07 · 7/11/2011 · Memorandum Opinion · Thomas B. Wells
Estate of Emilia W. Olivo, Deceased, Anthony M. Olivo, Administrator, Petitioners
Docket No. 23510-06 · 6/20/2011 · Memorandum Opinion · Thomas B. Wells
Arthur Dalton, Jr. & Beverly Dalton, Petitioners
Docket No. 5026-07 · 6/7/2011 · Memorandum Opinion · Thomas B. Wells
Sheri Redeker Barry, Petitioner
Docket No. 25882-08 · 6/7/2011 · Memorandum Opinion · Thomas B. Wells
Sheri Redeker Barry, Petitioner
Docket No. 4754-07 · 6/7/2011 · Memorandum Opinion · Thomas B. Wells
Warren Thomas Barry, Petitioner
Docket No. 533-09 · 5/31/2011 · Memorandum Opinion · Thomas B. Wells
Thomas F. & Kathryn H. Chambers, Petitioner
Docket No. 20544-08 · 5/5/2011 · Memorandum Opinion · Thomas B. Wells
Donald T. & Marlene B. Robinson, Petitioner
Docket No. 24413-05 · 4/6/2011 · Memorandum Opinion · Thomas B. Wells
Pamela B. Russell, Petitioner
Docket No. 23437-08 · 3/24/2011 · Memorandum Opinion · Thomas B. Wells
Yusufu Yerodin Anyika & Cecelia Francis-Anyika, Petitioners
Docket No. 7765-09 · 3/10/2011 · Memorandum Opinion · Thomas B. Wells
David Daniel Robison, Sr. & Lydia A. Robison, Petitioners
Docket No. 19070-09 · 3/9/2011 · Memorandum Opinion · Thomas B. Wells
John Carlyle Berkery, Sr., Petitioner
Docket No. 8128-09 · 2/7/2011 · Memorandum Opinion · Thomas B. Wells
Patrick Michael Mooney, Petitioner
Docket No. 21267-08 · 1/10/2011 · Memorandum Opinion · Thomas B. Wells
Richard E. & Marion B. Snyder, Petitioner
Docket No. 16504-07 · 8/4/2010 · Memorandum Opinion · Thomas B. Wells
Amy Ruth Jeffries, Transferee, Petitioner
Docket No. 7471-08 · 7/21/2010 · Memorandum Opinion · Thomas B. Wells
Arnold Freedman, Petitioner
Docket No. 20117-08 · 7/14/2010 · Memorandum Opinion · Thomas B. Wells
Nathan E. Lang, Petitioner
Docket No. 30215-07 · 7/13/2010 · Memorandum Opinion · Thomas B. Wells
Sally R. O'Boyle, Petitioner
Docket No. 30214-07 · 7/13/2010 · Memorandum Opinion · Thomas B. Wells
Harold X. O'Boyle, Petitioner
Docket No. 11448-08 · 7/6/2010 · Memorandum Opinion · Thomas B. Wells
Matthias Haller, Petitioner
Docket No. 7181-08 · 6/24/2010 · Memorandum Opinion · Thomas B. Wells
Judith A. & Robert Swanton, Petitioner
Docket No. 29798-07 · 6/10/2010 · Memorandum Opinion · Thomas B. Wells
Anjum Shiekh, Petitioner
Docket No. 22783-07 · 5/10/2010 · Memorandum Opinion · Thomas B. Wells
The Ringgold Telephone Company, Petitioner
Docket No. 10561-08 · 4/8/2010 · Memorandum Opinion · Thomas B. Wells
Insel V. Gaitor, Jr., Petitioner
Docket No. 1276-07 · 4/1/2010 · Memorandum Opinion · Thomas B. Wells
Tony R. & Denelda Sims Goolsby, Petitioner
Docket No. 28973-07 · 3/30/2010 · Memorandum Opinion · Thomas B. Wells
Ena M. & Brian R. Fleming, Petitioner
Docket No. 26655-06 · 3/30/2010 · Memorandum Opinion · Thomas B. Wells
C. Gary Evans, Petitioner
Docket No. 3039-08 · 2/1/2010 · Memorandum Opinion · Thomas B. Wells
Douglas Arthur Royster, Petitioner
Docket No. 21852-07 · 1/11/2010 · Memorandum Opinion · Thomas B. Wells
Salvador & Eloisa Gonzalez, Petitioner
Docket No. 19981-06 · 12/22/2009 · Memorandum Opinion · Thomas B. Wells
Mabrie L. & Margaret F. Gilmer, Petitioner
Docket No. 9527-07 · 12/9/2009 · Memorandum Opinion · Thomas B. Wells
David L. Simmons, Petitioner
Docket No. 29690-07 · 11/10/2009 · Memorandum Opinion · Thomas B. Wells
Ronald David Stinchcomb, Petitioner
Docket No. 16510-07 · 10/8/2009 · Memorandum Opinion · Thomas B. Wells
Kenneth Everett Blair, Petitioner
Docket No. 16565-07 · 10/8/2009 · Memorandum Opinion · Thomas B. Wells
Richard A. Molsbee, Petitioner
Docket No. 20725-03 · 9/9/2009 · Memorandum Opinion · Thomas B. Wells
Foxworthy, Inc., Petitioner
Docket No. 21699-05 · 9/9/2009 · Memorandum Opinion · Thomas B. Wells
Ron H. & Tricia S. Bell, Petitioner
Docket No. 160-04 · 9/9/2009 · Memorandum Opinion · Thomas B. Wells
Ron H. & Tricia S. Bell, Petitioner
Docket No. 18969-04 · 9/9/2009 · Memorandum Opinion · Thomas B. Wells
Foxworthy, Inc., Petitioner
Docket No. 14612-05 · 9/9/2009 · Memorandum Opinion · Thomas B. Wells
Foxworthy. Inc., Petitioner
Docket No. 601-05 · 9/9/2009 · Memorandum Opinion · Thomas B. Wells
Ron H. & Tricia S. Bell, Petitioner
Docket No. 24533-06 · 9/9/2009 · Memorandum Opinion · Thomas B. Wells
Ron H. & Tricia S. Bell, Petitioner
Docket No. 10741-04 · 8/4/2009 · Memorandum Opinion · Thomas B. Wells
Levi Kenneth Hodges, Petitioner
Docket No. 15189-05 · 8/4/2009 · Memorandum Opinion · Thomas B. Wells
Levi K. Hodges, Petitioner
Docket No. 1046-05 · 8/4/2009 · Memorandum Opinion · Thomas B. Wells
Levi Kenneth Hodges, 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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