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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)

83 opinions indexed · filter: Wherry · TCOP · showing most recent 83.

Docket No. 6613-13 · 2/2/2017 · T.C. Opinion · Wherry
Douglas M. Thompson & Lisa Mae Thompson, Petitioners
Docket No. 27539-08 · 3/23/2015 · T.C. Opinion · Wherry
CNT Investors, LLC, Charles C. Carroll, 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. 671-10 · 10/16/2014 · T.C. Opinion · Wherry
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9042-08 · 10/16/2014 · T.C. Opinion · Wherry
Ofenpass Fund, 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. 9036-08 · 10/16/2014 · T.C. Opinion · Wherry
Susten 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. 7556-08 · 10/16/2014 · T.C. Opinion · Wherry
Grey Stone Trading, LLC, Jetstream Business Limited, 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. 9125-08 · 10/16/2014 · T.C. Opinion · Wherry
Harlan Fund, 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. 19924-08 · 10/16/2014 · T.C. Opinion · Wherry
Bodensee Fund, 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. 13981-09 · 10/16/2014 · T.C. Opinion · Wherry
Zugersee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9121-08 · 10/16/2014 · T.C. Opinion · Wherry
Knight 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. 9124-08 · 10/16/2014 · T.C. Opinion · Wherry
Dent-Blanche Fund, 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. 9127-08 · 10/16/2014 · T.C. Opinion · Wherry
Larkspur Trading, 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. 9038-08 · 10/16/2014 · T.C. Opinion · Wherry
R B Taylor Trading, 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. 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. 9035-08 · 10/16/2014 · T.C. Opinion · Wherry
Saddlebrook Trading, 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. 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. 16796-08 · 10/16/2014 · T.C. Opinion · Wherry
Cumnor 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. 27636-09 · 10/16/2014 · T.C. Opinion · Wherry
Gary R. Fears, Petitioner
Docket No. 7553-08 · 10/16/2014 · T.C. Opinion · Wherry
Zugersee Trading, 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. 9128-08 · 10/16/2014 · T.C. Opinion · Wherry
Lakeview 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. 13982-09 · 10/16/2014 · T.C. Opinion · Wherry
Warner Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13925-12 · 9/15/2014 · T.C. Opinion · Wherry
Steven Yari, Petitioner
Docket No. 10565-11 · 6/2/2014 · T.C. Opinion · Wherry
Howard Hughes Properties, Inc., Petitioner
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. 3602-12 · 4/23/2014 · T.C. Opinion · Wherry
Bruce M. Kraft, Petitioner
Docket No. 29271-09 · 2/12/2014 · T.C. Opinion · Wherry
Shea Homes, Inc. And Subsidiaries, Petitioner
Docket No. 1401-10 · 2/12/2014 · T.C. Opinion · Wherry
Vistancia, LLC, Shea Homes Southwest, Inc., Tax Matters Partner, Petitioners
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. 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. 27479-09 · 5/28/2013 · T.C. Opinion · Wherry
Chapman Glen Limited, Petitioner
Docket No. 29527-07 · 5/28/2013 · T.C. Opinion · Wherry
Chapman Glen Limited, Petitioner
Docket No. 1376-10 · 8/30/2012 · T.C. Opinion · Wherry
Thrifty Oil Co. & Subsidiaries, Petitioner
Docket No. 3143-10 · 5/14/2012 · T.C. Opinion · Wherry
Shannon L. Fernandez, Petitioner
Docket No. 10493-10 · 3/5/2012 · T.C. Opinion · Wherry
Kurt A. Strode, Petitioner
Docket No. 27274-08 · 3/5/2012 · T.C. Opinion · Wherry
Kurt A. Strode, Petitioner
Docket No. 30586-08 · 12/27/2011 · T.C. Opinion · Wherry
Randall J. Thompson & Karen G. Thompson, Petitioners
Docket No. 4089-10 · 11/30/2011 · T.C. Opinion · Wherry
Estate of Jane H. Gudie, Deceased, Mary Helen Norberg, Executor, Petitioners
Docket No. 14692-09 · 10/3/2011 · T.C. Opinion · Wherry
Kreit Mechanical Associates, Inc., Petitioner
Docket No. 20230-07 · 9/1/2011 · T.C. Opinion · Wherry
Nero Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20243-07 · 9/1/2011 · T.C. Opinion · Wherry
Howa Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20653-07 · 9/1/2011 · T.C. Opinion · Wherry
Tiberius Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20655-07 · 9/1/2011 · T.C. Opinion · Wherry
Blue Ash Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20871-07 · 9/1/2011 · T.C. Opinion · Wherry
Sterling Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20337-07 · 9/1/2011 · T.C. Opinion · Wherry
Queen Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20936-07 · 9/1/2011 · T.C. Opinion · Wherry
Good Karma Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20870-07 · 9/1/2011 · T.C. Opinion · Wherry
Lonsway Trading, LLC, Bengley Fund, LLC, Tax Matters Partner, Petitioners
Docket No. 20867-07 · 9/1/2011 · T.C. Opinion · Wherry
Lyons Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20652-07 · 9/1/2011 · T.C. Opinion · Wherry
Galba Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 19543-08 · 9/1/2011 · T.C. Opinion · Wherry
Warwick Trading, LLC, Jetstream Business Limited, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 20654-07 · 9/1/2011 · T.C. Opinion · Wherry
Tiffany Trading, LLC, Walnut Fund, LLC, Tax Matters Partner, Petitioners
Docket No. 20171-07 · 9/1/2011 · T.C. Opinion · Wherry
Superior Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20338-07 · 9/1/2011 · T.C. Opinion · Wherry
Rook Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 20232-07 · 9/1/2011 · T.C. Opinion · Wherry
Pawn Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 10478-08 · 7/5/2011 · T.C. Opinion · Wherry
Robert K. & Joan L. Paschall, Petitioner
Docket No. 25825-08 · 7/5/2011 · T.C. Opinion · Wherry
Robert K. & Joan L. Paschall, Petitioner
Docket No. 30833-08 · 4/25/2011 · T.C. Opinion · Wherry
Carpenter Family Investments, LLC, Carpenter Capital Management, LLC, Tax Matters Partner, Petitioners
Docket No. 23689-08 · 4/5/2011 · T.C. Opinion · Wherry
George H. & Georgetta Tempel, Petitioner
Docket No. 25868-06 · 5/6/2010 · T.C. Opinion · Wherry
Intermountain Insurance Service Of Vail, Limited Liability Company, Thomas A. Davies, Tax Matters Partner, Petitioners
Docket No. 13858-08 · 11/2/2009 · T.C. Opinion · Wherry
Jimmy Asiegbu Prince, Petitioner
Docket No. 15396-07 · 9/29/2009 · T.C. Opinion · Wherry
Taproot Administrative Services, Inc., Petitioner
Docket No. 21733-03 · 5/3/2006 · T.C. Opinion · Wherry
Louis A. & Christine Cox, Petitioner
Docket No. 14693-04 · 5/3/2006 · T.C. Opinion · Wherry
Louis A. & Christine Cox, Petitioner
Docket No. 3297-04 · 6/27/2005 · T.C. Opinion · Wherry
William L. Rudkin Testamentary Trust U/W/O Henry A. Rudkin; Michael J. Knight, Trustee, Petitioners
Docket No. 17684-03 · 4/12/2005 · T.C. Opinion · Wherry
Kevin P. Burke, Petitioner
Docket No. 4668-02 · 7/24/2003 · T.C. Opinion · Wherry
Estate of Leona Engelman, Deceased; Peggy D. Mattson, Executor, Petitioners

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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