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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)

365 opinions indexed · filter: Wherry · showing most recent 100.

Docket No. 5544-12 · 12/28/2017 · Memorandum Opinion · Wherry
John L. Roth & Deanne M. Roth, Petitioners
Docket No. 25666-14 · 11/29/2017 · Summary Opinion · Wherry
Matthew Eric Baham & Jennifer Michelle Baham, Petitioners
Docket No. 5833-03 · 10/2/2017 · Memorandum Opinion · Wherry
Cambridge Partners II, L.P., Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
Docket No. 2626-04 · 10/2/2017 · Memorandum Opinion · Wherry
Cambridge Partners II, L.P., Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
Docket No. 5831-03 · 10/2/2017 · Memorandum Opinion · Wherry
Cambridge Partners, L.P., Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
Docket No. 2627-04 · 10/2/2017 · Memorandum Opinion · Wherry
Cambridge Partners, L.P.; Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
Docket No. 28099-15 · 7/17/2017 · Summary Opinion · Wherry
Victor A. Edwards, Petitioner
Docket No. 24641-11 · 5/1/2017 · Memorandum Opinion · Wherry
Eddie Borna & Victoria Borna, Petitioners
Docket No. 13243-15 · 4/17/2017 · Memorandum Opinion · Wherry
Zane W. Penley & Monika J. Penley, Petitioners
Docket No. 13475-15 · 3/30/2017 · Summary Opinion · Wherry
Brandi R. Mccutcheon-Cox, Petitioner
Docket No. 4649-16 · 3/16/2017 · Memorandum Opinion · Wherry
Dale Grimm, Petitioner
Docket No. 6613-13 · 2/2/2017 · T.C. Opinion · Wherry
Douglas M. Thompson & Lisa Mae Thompson, Petitioners
Docket No. 1781-15 · 12/22/2016 · Summary Opinion · Wherry
Daniel Binns, Petitioner
Docket No. 13828-14 · 11/24/2015 · Summary Opinion · Wherry
Richard A. Boring & Margaret A. Boring, Petitioners
Docket No. 20224-13 · 8/11/2015 · Memorandum Opinion · Wherry
Vincente Ocampo Junior a.k.a. Vincente Ocampo and Illianet Padilla a.k.a. Illianet Ocampo, Petitioners
Docket No. 14915-11 · 7/16/2015 · Memorandum Opinion · Wherry
Christopher Holden & Karen A. Holden, Petitioners
Docket No. 3088-13 · 7/7/2015 · Memorandum Opinion · Wherry
Albert Arias Agudelo, Petitioner and Cecilia Arias, Intervenor, Petitioners
Docket No. 29303-11 · 6/30/2015 · Memorandum Opinion · Wherry
James J. Isaacs, Petitioner
Docket No. 17358-12 · 6/25/2015 · Memorandum Opinion · Wherry
Kurt Anthony Strode, Petitioner
Docket No. 1197-12 · 6/25/2015 · Memorandum Opinion · Wherry
Kurt Anthony Strode, Petitioner
Docket No. 8267-12 · 5/27/2015 · Memorandum Opinion · Wherry
James H. Hawse & Cynthia L. Hawse, Petitioners
Docket No. 14581-11 · 5/11/2015 · Memorandum Opinion · Wherry
Ian D. Hughes & Vanessa S. Hughes, Petitioners
Docket No. 20656-11 · 4/15/2015 · Memorandum Opinion · Wherry
Dan E. Butts & Patricia J. Butts, Petitioners
Docket No. 1908-13 · 4/15/2015 · Memorandum Opinion · Wherry
Patricia J. Butts, Petitioner
Docket No. 27539-08 · 3/23/2015 · T.C. Opinion · Wherry
CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner, Petitioners
Docket No. 25569-12 · 2/11/2015 · Memorandum Opinion · Wherry
Susan Na a.k.a. Sung Hwa Na, Petitioners
Docket No. 15383-09 · 1/7/2015 · Memorandum Opinion · Wherry
Kennison L. Wakefield & Mary L. Wakefield, Petitioners
Docket No. 9121-08 · 10/16/2014 · T.C. Opinion · Wherry
Knight Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 19924-08 · 10/16/2014 · T.C. Opinion · Wherry
Bodensee Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 19925-08 · 10/16/2014 · T.C. Opinion · Wherry
Ironwood Trading, LLC, Windmere Fund, LLC., Tax Matters Partner, Petitioners
Docket No. 9036-08 · 10/16/2014 · T.C. Opinion · Wherry
Susten Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13980-09 · 10/16/2014 · T.C. Opinion · Wherry
Zurichsee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9041-08 · 10/16/2014 · T.C. Opinion · Wherry
Monte Rosa Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9125-08 · 10/16/2014 · T.C. Opinion · Wherry
Harlan Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9037-08 · 10/16/2014 · T.C. Opinion · Wherry
Remington Trading. LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 14094-08 · 10/16/2014 · T.C. Opinion · Wherry
Davis Fund, LLC., Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9038-08 · 10/16/2014 · T.C. Opinion · Wherry
R B Taylor Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7551-08 · 10/16/2014 · T.C. Opinion · Wherry
Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9021-08 · 10/16/2014 · T.C. Opinion · Wherry
Thornhill Trading LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9040-08 · 10/16/2014 · T.C. Opinion · Wherry
Murtensee Trading, LLC, Arrowhead Fund, LLC., Tax Matters Partner, Petitioners
Docket No. 9039-08 · 10/16/2014 · T.C. Opinion · Wherry
Riversedge Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9127-08 · 10/16/2014 · T.C. Opinion · Wherry
Larkspur Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 30586-09 · 10/16/2014 · T.C. Opinion · Wherry
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 9124-08 · 10/16/2014 · T.C. Opinion · Wherry
Dent-Blanche Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13983-09 · 10/16/2014 · T.C. Opinion · Wherry
Riversedge Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 671-10 · 10/16/2014 · T.C. Opinion · Wherry
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7553-08 · 10/16/2014 · T.C. Opinion · Wherry
Zugersee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 27636-09 · 10/16/2014 · T.C. Opinion · Wherry
Gary R. Fears, Petitioner
Docket No. 9042-08 · 10/16/2014 · T.C. Opinion · Wherry
Ofenpass Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7556-08 · 10/16/2014 · T.C. Opinion · Wherry
Grey Stone Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7555-08 · 10/16/2014 · T.C. Opinion · Wherry
Ridgeway Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7625-08 · 10/16/2014 · T.C. Opinion · Wherry
Northgate Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7554-08 · 10/16/2014 · T.C. Opinion · Wherry
Bielersee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9035-08 · 10/16/2014 · T.C. Opinion · Wherry
Saddlebrook Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13982-09 · 10/16/2014 · T.C. Opinion · Wherry
Warner Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 16796-08 · 10/16/2014 · T.C. Opinion · Wherry
Cumnor Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9128-08 · 10/16/2014 · T.C. Opinion · Wherry
Lakeview Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9123-08 · 10/16/2014 · T.C. Opinion · Wherry
Lyman Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7618-08 · 10/16/2014 · T.C. Opinion · Wherry
Turnberry Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9126-08 · 10/16/2014 · T.C. Opinion · Wherry
Grand-Combin Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9122-08 · 10/16/2014 · T.C. Opinion · Wherry
Essex Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7552-08 · 10/16/2014 · T.C. Opinion · Wherry
Connemara Trading Group, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13981-09 · 10/16/2014 · T.C. Opinion · Wherry
Zugersee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 26096-11 · 9/25/2014 · Memorandum Opinion · Wherry
Daren J. Barone & Colleen R. Barone, Petitioners
Docket No. 26041-11 · 9/25/2014 · Memorandum Opinion · Wherry
Gregory S. Watkins & Linda Watkins, Petitioners
Docket No. 13925-12 · 9/15/2014 · T.C. Opinion · Wherry
Steven Yari, Petitioner
Docket No. 24966-12 · 9/8/2014 · Memorandum Opinion · Wherry
Patricia L. Lang, Petitioner
Docket No. 29005-10 · 9/2/2014 · Memorandum Opinion · Wherry
Charles T. Bruce & Mary A. Bruce, Petitioners
Docket No. 18774-11 · 8/28/2014 · Memorandum Opinion · Wherry
Delbert M. Bunch, Deceased and Ernestine L. Bunch, Petitioners
Docket No. 2513-11 · 8/7/2014 · Memorandum Opinion · Wherry
Dellward R. Jackson & Judith N. Jackson, Petitioners
Docket No. 30586-08 · 7/31/2014 · Memorandum Opinion · Wherry
Randall J. Thompson & Karen G. Thompson, Petitioners
Docket No. 27294-11 · 7/7/2014 · Memorandum Opinion · Wherry
Michael Hume & Dorsaye Dilani, Petitioners
Docket No. 10539-11 · 6/2/2014 · T.C. Opinion · Wherry
The Howard Hughes Company, LLC f.k.a. The Howard Hughes Corporation, and Subsidiaries, Petitioners
Docket No. 10565-11 · 6/2/2014 · T.C. Opinion · Wherry
Howard Hughes Properties, Inc., Petitioner
Docket No. 3602-12 · 4/23/2014 · T.C. Opinion · Wherry
Bruce M. Kraft, Petitioner
Docket No. 22733-12 · 4/16/2014 · Memorandum Opinion · Wherry
Rodney Harris, Petitioner
Docket No. 15082-11 · 3/10/2014 · Memorandum Opinion · Wherry
Talbot Matthew Almquist & Rula Almquist, Petitioners
Docket No. 29271-09 · 2/12/2014 · T.C. Opinion · Wherry
Shea Homes, Inc. And Subsidiaries, Petitioner
Docket No. 1400-10 · 2/12/2014 · T.C. Opinion · Wherry
Shea Homes, LP, J F Shea, LP, f.k.a. J F Shea, LLC, Tax Matters Partner, Petitioners
Docket No. 1401-10 · 2/12/2014 · T.C. Opinion · Wherry
Vistancia, LLC, Shea Homes Southwest, Inc., Tax Matters Partner, Petitioners
Docket No. 22720-11 · 1/9/2014 · Memorandum Opinion · Wherry
David L. Carreon, Petitioner
Docket No. 22729-11 · 1/9/2014 · Memorandum Opinion · Wherry
David L. Carreon, Petitioner
Docket No. 22871-11 · 1/9/2014 · Memorandum Opinion · Wherry
Bancard Solutions, LLC, Petitioner
Docket No. 22747-11 · 1/9/2014 · Memorandum Opinion · Wherry
Merchants Payment Processing, Inc., Petitioner
Docket No. 12271-12 · 12/9/2013 · Memorandum Opinion · Wherry
William D. & Elizabeth R. Foote, Petitioner
Docket No. 2955-11 · 11/18/2013 · Memorandum Opinion · Wherry
Larry F. Anderson, Petitioner
Docket No. 13912-11 · 11/18/2013 · Memorandum Opinion · Wherry
Stephen J. Staples, Petitioner
Docket No. 14754-11 · 10/28/2013 · Memorandum Opinion · Wherry
Richard Lee Buckner & Elizabeth Ann Buckner, Petitioners
Docket No. 17247-10 · 10/24/2013 · T.C. Opinion · Wherry
Advo, Inc. & Subsidiaries, Petitioner
Docket No. 671-10 · 9/5/2013 · T.C. Opinion · Wherry
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7518-11 · 7/16/2013 · Memorandum Opinion · Wherry
Guillermo Merino, Jr. & Lisa Merino, Petitioners
Docket No. 1480-10 · 6/20/2013 · Memorandum Opinion · Wherry
Thousand Oaks Residential Care Home I, Inc., Petitioner
Docket No. 1448-10 · 6/20/2013 · Memorandum Opinion · Wherry
Thousand Oaks Residential Care Home I, Inc., Petitioner
Docket No. 1481-10 · 6/20/2013 · Memorandum Opinion · Wherry
Robert A. & Pearl Fletcher, Petitioner
Docket No. 29527-07 · 5/28/2013 · T.C. Opinion · Wherry
Chapman Glen Limited, Petitioner
Docket No. 27479-09 · 5/28/2013 · T.C. Opinion · Wherry
Chapman Glen Limited, Petitioner
Docket No. 10182-11 · 5/13/2013 · Memorandum Opinion · Wherry
Laura Ung, Petitioner
Docket No. 27483-10 · 4/10/2013 · Memorandum Opinion · Wherry
Aries Communications Inc. & Subs., Petitioner
Docket No. 9041-11 · 3/21/2013 · Memorandum Opinion · Wherry
Ron Niv, Petitioner
Docket No. 5332-11 · 3/20/2013 · Memorandum Opinion · Wherry
Raphael Dang-Quang Cung, 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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