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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)

11,159 opinions indexed · filter: MOP · showing most recent 100.

Docket No. 3990-25 · 9/10/2026 · Memorandum Opinion · Landy
David T. Tunkl, Petitioner
Docket No. 7208-17 · 9/9/2026 · Memorandum Opinion · Copeland
Jeremy Berenblatt, Petitioner
Docket No. 13093-25 · 9/3/2026 · Memorandum Opinion · Guider
Ivan Merida Ortiz, Petitioner
Docket No. 16089-25 · 9/3/2026 · Memorandum Opinion · Weiler
Dania Wales, Petitioner
Docket No. 17017-23 · 9/2/2026 · Memorandum Opinion · Greaves
John W. Sprouse, Petitioner
Docket No. 4313-20 · 9/2/2026 · Memorandum Opinion · Holmes
Hank Risan, Petitioner
Docket No. 6381-24 · 9/2/2026 · Memorandum Opinion · Vasquez
Myrna Marin, Petitioner
Docket No. 7208-17 · 8/31/2026 · Memorandum Opinion · Copeland
Jeremy Berenblatt, Petitioner
Docket No. 7208-17 · 8/27/2026 · Memorandum Opinion · Copeland
Jeremy Berenblatt, Petitioner
Docket No. 15018-16 · 8/27/2026 · Memorandum Opinion · Vasquez
Frank L. Chapin, Deceased & Sydney L. Gutierrez-Chapin, Petitioners
Docket No. 12507-23 · 8/20/2026 · Memorandum Opinion · Landy
Brian J. Laborde, Petitioner
Docket No. 9737-24 · 8/19/2026 · Memorandum Opinion · Ashford
Percy Squire, Petitioner
Docket No. 8201-24 · 8/19/2026 · Memorandum Opinion · Landy
James H. Ballengee & A.C. Heyde, Petitioners
Docket No. 16141-23 · 8/19/2026 · Memorandum Opinion · Ashford
Percy Squire Co LLC, Petitioner
Docket No. 8834-23 · 8/18/2026 · Memorandum Opinion · Copeland
Suleiman Sami, Petitioner
Docket No. 16687-24 · 8/18/2026 · Memorandum Opinion · Lauber
Andrew Tabaka, Chris Tabaka, Next Friend, Petitioner
Docket No. 20442-19 · 8/17/2026 · Memorandum Opinion · Greaves
Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner, Petitioner
Docket No. 940-24 · 8/13/2026 · Memorandum Opinion · Kerrigan
Jeffery Dieffenbach, Petitioner
Docket No. 27113-14 · 8/12/2026 · Memorandum Opinion · Ashford
Aladar Deutsch & Sylvia G. Deutsch, Petitioners
Docket No. 14877-24 · 8/11/2026 · Memorandum Opinion · Pugh
Gerald A. Beacom & Jean A. Beacom, Petitioners
Docket No. 13757-20 · 8/5/2026 · Memorandum Opinion · Toro
Scott L. Reed & Stacy N. Reed, Petitioners
Docket No. 1727-24 · 7/28/2026 · Memorandum Opinion · Pugh
Walter D. Prezioso & Kimberly J. Prezioso, Petitioners
Docket No. 11390-25 · 7/27/2026 · Memorandum Opinion · Arbeit
Charmaine A. Gray, Petitioner
Docket No. 10585-24 · 7/27/2026 · Memorandum Opinion · Panuthos
Lawrence Hubbard, Petitioner
Docket No. 18012-24 · 7/21/2026 · Memorandum Opinion · Lauber
David J. Matto & Krista M Matto, Petitioners
Docket No. 10402-23 · 7/20/2026 · Memorandum Opinion · Fung
Don M. Tellock, Petitioner
Docket No. 2459-22 · 7/20/2026 · Memorandum Opinion · Halpern
Linda M. Lewis, Donor, Petitioner
Docket No. 11932-20 · 7/20/2026 · Memorandum Opinion · Halpern
Micro Cap KY Insurance Company, Inc., Petitioner
Docket No. 33035-21 · 7/7/2026 · Memorandum Opinion · Copeland
Anthony A. Klein & Barbara N. Klein, Petitioners
Docket No. 7838-25 · 6/29/2026 · Memorandum Opinion · Lauber
Joseph White, Petitioner
Docket No. 10832-23 · 6/24/2026 · Memorandum Opinion · Jenkins
Frederick Whigham, Petitioner
Docket No. 398-21 · 6/23/2026 · Memorandum Opinion · Jones
Charlton C. Tooke, III, Petitioner
Docket No. 24077-22 · 6/23/2026 · Memorandum Opinion · Weiler
Waimana Enterprises, Inc., Petitioner
Docket No. 7365-24 · 6/17/2026 · Memorandum Opinion · Jenkins
Jon B. Novak, Petitioner
Docket No. 7214-20 · 6/17/2026 · Memorandum Opinion · Goeke
Colette Branch, Petitioner
Docket No. 13382-17 · 6/16/2026 · Memorandum Opinion · Weiler
Adrian D. Smith & Nancy W. Smith, Petitioners
Docket No. 17120-23 · 6/10/2026 · Memorandum Opinion · Jenkins
Mohammad Fawad Aryanpure & Malika Aryanpure, Petitioners
Docket No. 13104-24 · 6/10/2026 · Memorandum Opinion · Weiler
William P. Wells & Ruth E. Wells, Petitioners
Docket No. 4276-23 · 6/9/2026 · Memorandum Opinion · Copeland
Keith Schumacher & Rhonda Schumacher, Petitioners
Docket No. 7382-24 · 6/4/2026 · Memorandum Opinion · Pugh
Alvie N. Paschall & Patricia C. Paschall, Petitioners
Docket No. 33677-21 · 6/2/2026 · Memorandum Opinion · Greaves
Edgar F. Yost, III & Deborah A. Yost, Petitioners
Docket No. 4757-23 · 5/28/2026 · Memorandum Opinion · Arbeit
Adam Shryock, Petitioner
Docket No. 12133-23 · 5/27/2026 · Memorandum Opinion · Marshall
Fuhai Li & Hong Hu, Petitioners
Docket No. 7034-24 · 5/27/2026 · Memorandum Opinion · Siegel
Sang Hun Lee, Petitioner
Docket No. 18451-23 · 5/19/2026 · Memorandum Opinion · Kerrigan
Bryan Edward Menge, Petitioner
Docket No. 9425-22 · 5/14/2026 · Memorandum Opinion · Pugh
Clint L. Martin & Jenifer Martin, Petitioners
Docket No. 8512-22 · 5/14/2026 · Memorandum Opinion · Pugh
Stephen Martin & Amanda Martin, Petitioners
Docket No. 18262-23 · 5/5/2026 · Memorandum Opinion · Jenkins
Terrell Joseph, Petitioner
Docket No. 286-21 · 5/4/2026 · Memorandum Opinion · Weiler
Curtis K. Kadau & Lori A. Kadau, Deceased, Curtis K. Kadau, Personal Representative, Petitioners
Docket No. 17852-21 · 5/4/2026 · Memorandum Opinion · Holmes
Kimberly Road Fulton 25, LLC, Kimberly Road Manager, LLC, Tax Matters Partner, Petitioner
Docket No. 15443-23 · 4/23/2026 · Memorandum Opinion · Fung
Estate of Kurt A. Amplatz, Deceased, Security Bank & Trust Company, Personal Representative, Petitioner(s)
Docket No. 14372-22 · 4/22/2026 · Memorandum Opinion · Urda
Cathryn A. Simmons, Petitioner
Docket No. 11758-21 · 4/16/2026 · Memorandum Opinion · Copeland
Jonathan D. Sawyer, Petitioner
Docket No. 14691-24 · 4/16/2026 · Memorandum Opinion · Urda
Kelby Daniel Reyes Barrios, Petitioner
Docket No. 27438-21 · 4/6/2026 · Memorandum Opinion · Landy
William Pratt, Petitioner
Docket No. 27415-21 · 3/30/2026 · Memorandum Opinion · Copeland
Daniel Isaiah Thody, Petitioner
Docket No. 33671-21 · 3/26/2026 · Memorandum Opinion · Copeland
Tibor Gyarmati, Petitioner
Docket No. 3823-19 · 3/26/2026 · Memorandum Opinion · Lauber
Royalty Management Insurance Company, Ltd., Petitioner
Docket No. 12385-20 · 3/26/2026 · Memorandum Opinion · Lauber
Hancock County Land Acquisitions, LLC, Southeastern Argive Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 1044-25 · 3/19/2026 · Memorandum Opinion · Lauber
Michael Smith, Petitioner
Docket No. 4885-25 · 3/3/2026 · Memorandum Opinion · Landy
Kavan Shaban, Petitioner
Docket No. 12304-20 · 3/2/2026 · Memorandum Opinion · Weiler
Harman Road Property, LLC, Capital Conservation Partners II, LLC, Tax Matters Partner, Petitioner
Docket No. 25645-22 · 2/26/2026 · Memorandum Opinion · Way
Tracey Yvonne Lucas, Petitioner
Docket No. 6819-20 · 2/23/2026 · Memorandum Opinion · Weiler
Otay Project LP, Oriole Management LLC, Tax Matters Partner, Petitioner
Docket No. 23859-22 · 2/23/2026 · Memorandum Opinion · Urda
Jeffrey Pesarik, Petitioner
Docket No. 24703-21 · 2/19/2026 · Memorandum Opinion · Lauber
North Donald LA Property, LLC, North Donald LA Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 20144-19 · 2/11/2026 · Memorandum Opinion · Marshall
Jack Goodwill-Oikerhe, Petitioners
Docket No. 15597-23 · 2/10/2026 · Memorandum Opinion · Nega
Juliet R. El, Petitioner
Docket No. 8077-23 · 2/9/2026 · Memorandum Opinion · Holmes
Peter L. Clinco, Deceased, C. M. Barone-Clinco, Successor In Interest, and C. M. Barone-Clinco, Petitioners
Docket No. 5482-19 · 2/9/2026 · Memorandum Opinion · Way
Kenward F. Kolar, Jr., Petitioner
Docket No. 15625-22 · 2/5/2026 · Memorandum Opinion · Jones
James D. Sullivan & Colleen M. Sullivan, Petitioners
Docket No. 11538-24 · 2/5/2026 · Memorandum Opinion · Arbeit
Mossy Flats Property, LLC, Otemanu Land Holdings, LLC, Partnership Representative, Petitioner
Docket No. 14796-14 · 2/5/2026 · Memorandum Opinion · Gustafson
Vitaly Nikolaevich Baturin, Petitioner
Docket No. 21889-21 · 2/3/2026 · Memorandum Opinion · Greaves
Gary C. George & Robin George, Petitioners
Docket No. 14285-23 · 2/3/2026 · Memorandum Opinion · Lauber
Diego E. Salazar, Petitioner
Docket No. 645-22 · 2/3/2026 · Memorandum Opinion · Pugh
Walker Church Greene 819, LLC, 830 Oconee, LLC, Tax Matters Partner, Petitioner
Docket No. 6824-24 · 1/26/2026 · Memorandum Opinion · Pugh
Jabir Algarawi & Amira Hachim, Petitioners
Docket No. 20538-23 · 1/22/2026 · Memorandum Opinion · Copeland
Muhammad Zulfiqar, Petitioner
Docket No. 13863-22 · 1/22/2026 · Memorandum Opinion · Jones
Asia Zaheen, Petitioner and Kamran Ehsan, Intervenor
Docket No. 17603-13 · 1/14/2026 · Memorandum Opinion · Lauber
Vincent J. Fumo, Petitioner
Docket No. 11099-13 · 1/13/2026 · Memorandum Opinion · Halpern
Whistleblower 11099-13W, Petitioner
Docket No. 2801-24 · 1/8/2026 · Memorandum Opinion · Weiler
Kenneth Walker & Juli A. Walker, Petitioners
Docket No. 5294-25 · 1/7/2026 · Memorandum Opinion · Goeke
Jay Dunn, Petitioner
Docket No. 8081-23 · 1/7/2026 · Memorandum Opinion · Landy
Todd A. Crawford, Petitioner
Docket No. 13274-22 · 1/6/2026 · Memorandum Opinion · Leyden
Milk Saving Starving Children Foundation, Petitioner
Docket No. 11286-18 · 12/30/2025 · Memorandum Opinion · Ashford
Robert J. Spenlinhauer, Transferee of the Estate of Georgia M. Spenlinhauer, Petitioner
Docket No. 5310-22 · 12/30/2025 · Memorandum Opinion · Weiler
Carl B. Barney, Petitioner
Docket No. 4951-23 · 12/23/2025 · Memorandum Opinion · Jenkins
Ignacio Montes G & Alberto Yanez A, Petitioners
Docket No. 9700-23 · 12/18/2025 · Memorandum Opinion · Jenkins
Mark L. Fussell, Petitioner
Docket No. 9456-23 · 12/16/2025 · Memorandum Opinion · Holmes
Mission Organic Center, Inc., Petitioner
Docket No. 35205-21 · 12/15/2025 · Memorandum Opinion · Pugh
Mark Chernomordikov, Petitioner
Docket No. 16277-16 · 12/11/2025 · Memorandum Opinion · Goeke
Kevin J. Mirch & Marie C. Mirch, Petitioners
Docket No. 5114-19 · 12/8/2025 · Memorandum Opinion · Copeland
Andre Temnorod & Brianna Temnorod, Petitioners
Docket No. 14660-22 · 12/4/2025 · Memorandum Opinion · Morrison
Michael D. Brown, Petitioner
Docket No. 12587-18 · 12/4/2025 · Memorandum Opinion · Urda
David S. Alioto, Petitioner
Docket No. 16532-21 · 11/25/2025 · Memorandum Opinion · Urda
Lake Jordan Holdings, LLC, Lake Jordan Partners, LLC, Tax Matters Partner, Petitioner
Docket No. 19113-23 · 11/25/2025 · Memorandum Opinion · Way
Timothy L. Fisher & Roseann Fisher, Petitioners
Docket No. 12347-20 · 11/24/2025 · Memorandum Opinion · Goeke
Gary M. Schwarz & Marlee Schwarz, Petitioners
Docket No. 4304-18 · 11/19/2025 · Memorandum Opinion · Lauber
Tom Prescott, Petitioner
Docket No. 4049-23 · 11/18/2025 · Memorandum Opinion · Marshall
John DiTullio, 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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