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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)

254 opinions indexed · filter: Wherry · MOP · showing most recent 100.

Docket No. 5544-12 · 12/28/2017 · Memorandum Opinion · Wherry
John L. Roth & Deanne M. Roth, 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. 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. 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. 4649-16 · 3/16/2017 · Memorandum Opinion · Wherry
Dale Grimm, Petitioner
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. 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. 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. 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. 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. 22747-11 · 1/9/2014 · Memorandum Opinion · Wherry
Merchants Payment Processing, Inc., Petitioner
Docket No. 22871-11 · 1/9/2014 · Memorandum Opinion · Wherry
Bancard Solutions, LLC, Petitioner
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. 12271-12 · 12/9/2013 · Memorandum Opinion · Wherry
William D. & Elizabeth R. Foote, Petitioner
Docket No. 13912-11 · 11/18/2013 · Memorandum Opinion · Wherry
Stephen J. Staples, Petitioner
Docket No. 2955-11 · 11/18/2013 · Memorandum Opinion · Wherry
Larry F. Anderson, Petitioner
Docket No. 14754-11 · 10/28/2013 · Memorandum Opinion · Wherry
Richard Lee Buckner & Elizabeth Ann Buckner, Petitioners
Docket No. 7518-11 · 7/16/2013 · Memorandum Opinion · Wherry
Guillermo Merino, Jr. & Lisa Merino, Petitioners
Docket No. 1481-10 · 6/20/2013 · Memorandum Opinion · Wherry
Robert A. & Pearl Fletcher, Petitioner
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. 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
Docket No. 4590-11 · 2/7/2013 · Memorandum Opinion · Wherry
Denise Celeste McMillan, Petitioner
Docket No. 20122-05 · 1/24/2013 · Memorandum Opinion · Wherry
Estate of Shirley C. Giovacchini, Deceased, Donor, Lisa Lekumberry, Executor and Trustee, Petitioners
Docket No. 11640-11 · 1/22/2013 · Memorandum Opinion · Wherry
Lamar D. Pomeroy, Petitioner
Docket No. 11641-11 · 1/22/2013 · Memorandum Opinion · Wherry
Dixie L. Pomeroy, Petitioner
Docket No. 1448-10 · 1/14/2013 · Memorandum Opinion · Wherry
Thousand Oaks Residential Care Home I, Inc., Petitioner
Docket No. 1481-10 · 1/14/2013 · Memorandum Opinion · Wherry
Robert A. & Pearl Fletcher, Petitioner
Docket No. 1480-10 · 1/14/2013 · Memorandum Opinion · Wherry
Thousand Oaks Residential Care Home I, Inc., Petitioner
Docket No. 26554-10 · 1/9/2013 · Memorandum Opinion · Wherry
Ronald S. & Judy A. Mills, Petitioner
Docket No. 9481-10 · 11/5/2012 · Memorandum Opinion · Wherry
Juan M. & Susana M. Herrera, Petitioner
Docket No. 9049-11 · 10/23/2012 · Memorandum Opinion · Wherry
LaKeisha Renee Figures, Petitioner
Docket No. 9643-10 · 10/18/2012 · Memorandum Opinion · Wherry
Eldo Klingenberg, Petitioner
Docket No. 27511-11 · 10/1/2012 · Memorandum Opinion · Wherry
Arthur Sarkissian, Petitioner
Docket No. 18545-10 · 9/11/2012 · Memorandum Opinion · Wherry
Peter & Kathleen Kuretski, Petitioner
Docket No. 18959-10 · 9/11/2012 · Memorandum Opinion · Wherry
Anthony Tesoriero, Petitioner
Docket No. 21087-08 · 9/4/2012 · Memorandum Opinion · Wherry
Andrew J. Young & Sondra R. Young, Petitioners
Docket No. 2187-10 · 8/30/2012 · Memorandum Opinion · Wherry
Loren Lipson, Petitioner
Docket No. 6229-10 · 7/24/2012 · Memorandum Opinion · Wherry
Philip C. Leibold, Petitioner
Docket No. 26157-10 · 7/16/2012 · Memorandum Opinion · Wherry
Dwight T. Grandy, Petitioner
Docket No. 7011-10 · 7/16/2012 · Memorandum Opinion · Wherry
Larry J. Roberts, Petitioner
Docket No. 30490-09 · 7/12/2012 · Memorandum Opinion · Wherry
Darron L. & Jill N. Bennett, Petitioner
Docket No. 24522-10 · 5/3/2012 · Memorandum Opinion · Wherry
Roberto Reyes, Petitioner
Docket No. 3861-09 · 5/2/2012 · Memorandum Opinion · Wherry
Armando Rios, Petitioner
Docket No. 26355-09 · 5/2/2012 · Memorandum Opinion · Wherry
Alta F. Ellis-Babino, Petitioner
Docket No. 3164-09 · 4/23/2012 · Memorandum Opinion · Wherry
Michael Coleman, Petitioner
Docket No. 2945-09 · 4/23/2012 · Memorandum Opinion · Wherry
Michael Coleman, Petitioner
Docket No. 20867-07 · 4/17/2012 · Memorandum Opinion · Wherry
Lyons Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20655-07 · 4/17/2012 · Memorandum Opinion · Wherry
Blue Ash Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20171-07 · 4/17/2012 · Memorandum Opinion · Wherry
Superior Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20337-07 · 4/17/2012 · Memorandum Opinion · Wherry
Queen Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20936-07 · 4/17/2012 · Memorandum Opinion · Wherry
Good Karma Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20230-07 · 4/17/2012 · Memorandum Opinion · Wherry
Nero Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20338-07 · 4/17/2012 · Memorandum Opinion · Wherry
Rook Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20232-07 · 4/17/2012 · Memorandum Opinion · Wherry
Pawn Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20871-07 · 4/17/2012 · Memorandum Opinion · Wherry
Sterling Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20652-07 · 4/17/2012 · Memorandum Opinion · Wherry
Galba Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 19543-08 · 4/17/2012 · Memorandum Opinion · Wherry
Warwick Trading, LLC, Jetstream Business Limited, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 20653-07 · 4/17/2012 · Memorandum Opinion · Wherry
Tiberius Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20243-07 · 4/17/2012 · Memorandum Opinion · Wherry
Howa Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 28991-09 · 3/8/2012 · Memorandum Opinion · Wherry
John Keller, Action Auto Body, Petitioner
Docket No. 20029-08 · 3/6/2012 · Memorandum Opinion · Wherry
Tonda Lynn Dickerson, Petitioner
Docket No. 23676-08 · 2/6/2012 · Memorandum Opinion · Wherry
Esgar Corporation, Petitioner
Docket No. 23688-08 · 2/6/2012 · Memorandum Opinion · Wherry
Delmar L. & Patricia A. Holmes, Petitioner
Docket No. 23689-08 · 2/6/2012 · Memorandum Opinion · Wherry
George H. & Georgetta Tempel, Petitioner
Docket No. 1384-07 · 1/19/2012 · Memorandum Opinion · Wherry
J and L Owen, Inc., Petitioner
Docket No. 29011-08 · 1/19/2012 · Memorandum Opinion · Wherry
John Owen & Laura L. Haskell Owen, Petitioners
Docket No. 930-07 · 1/19/2012 · Memorandum Opinion · Wherry
John P. & Laura L. Haskell Owen, Petitioner
Docket No. 29090-08 · 1/19/2012 · Memorandum Opinion · Wherry
J & L Owen, Inc., Petitioner
Docket No. 13303-07 · 1/19/2012 · Memorandum Opinion · Wherry
J and L Gems, Inc., Petitioner
Docket No. 29776-09 · 1/3/2012 · Memorandum Opinion · Wherry
Baacel Roumi, Petitioner
Docket No. 26557-09 · 12/22/2011 · Memorandum Opinion · Wherry
Illya Bell, Petitioner
Docket No. 15589-09 · 12/5/2011 · Memorandum Opinion · Wherry
Mary E. Haggerty, Petitioner
Docket No. 16721-08 · 12/5/2011 · Memorandum Opinion · Wherry
Omar J. Nasir, Petitioner
Docket No. 14382-08 · 11/17/2011 · Memorandum Opinion · Wherry
William J. Licha & Alicia T. Licha a.k.a. Alicia Tovar, Petitioners
Docket No. 15355-09 · 10/20/2011 · Memorandum Opinion · Wherry
Eldo Klingenberg, 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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