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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)

437 opinions indexed · filter: 2007 · MOP · showing most recent 100.

Docket No. 21616-06 · 12/27/2007 · Memorandum Opinion · Joseph Robert Goeke
Darrell Joe Harper, Petitioner
Docket No. 23959-06 · 12/26/2007 · Memorandum Opinion · Haines
Kathleen Jackson, Petitioner
Docket No. 14688-06 · 12/26/2007 · Memorandum Opinion · Joseph H. Gale
Marc & Sherri Ward, Petitioner
Docket No. 6641-03 · 12/26/2007 · Memorandum Opinion · James S. Halpern
Linda K. Minton, Petitioner
Docket No. 12341-05 · 12/26/2007 · Memorandum Opinion · Juan F. Vasquez
John C. Bedrosian & Judith D. Bedrosian, Petitioners
Docket No. 24581-06 · 12/26/2007 · Memorandum Opinion · Juan F. Vasquez
John C. & Judith D. Bedrosian, Petitioner
Docket No. 9664-07 · 12/26/2007 · Memorandum Opinion · Juan F. Vasquez
Stone Canyon Partners, JCB Stone Canyon Investments, LLC, Tax Matters Partner, Petitioners
Docket No. 14511-06 · 12/20/2007 · Memorandum Opinion · Laro
Estate of Kwang Lee, Deceased, Anthony J. Frese, Executor, Petitioners
Docket No. 468-02 · 12/19/2007 · Memorandum Opinion · L. Paige Marvel
Estate of Sylvia Gore, Deceased; Pamela Powell, Personal Representative, Petitioners
Docket No. 23412-05 · 12/19/2007 · Memorandum Opinion · Haines
J. Ramsay & Elizabeth Farah, Petitioner
Docket No. 13227-05 · 12/17/2007 · Memorandum Opinion · Gerber
Rhett Rance & Alice Avila Smith, Petitioner
Docket No. 11902-05 · 12/17/2007 · Memorandum Opinion · Gerber
Rhett Rance & Alice Avila Smith, Petitioner
Docket No. 13226-05 · 12/17/2007 · Memorandum Opinion · Gerber
J. Zane Smith & Shannon R. Creese Smith, Petitioners
Docket No. 13228-05 · 12/17/2007 · Memorandum Opinion · Gerber
Rhett Rance & Alice Avila Smith, Petitioner
Docket No. 13225-05 · 12/17/2007 · Memorandum Opinion · Gerber
Joel Rance & LaRhea Smith, Petitioner
Docket No. 20860-05 · 12/13/2007 · Memorandum Opinion · Laro
Estate of Concetta H. Rector, Deceased, John M. Rector, II, Co-Executor and Co-Trustee, Petitioners
Docket No. 17614-05 · 12/11/2007 · Memorandum Opinion · Wherry
James G. & Elaine A. Wanchek, Petitioner
Docket No. 23914-05 · 12/11/2007 · Memorandum Opinion · L. Paige Marvel
Hailu Yohannes Awlachew, Petitioner
Docket No. 15629-04 · 12/10/2007 · Memorandum Opinion · Thomas B. Wells
Frank H. Black & Marla C. Black, Petitioners
Docket No. 13920-06 · 12/10/2007 · Memorandum Opinion · Michael B. Thornton
Estate of Bonnie W. Deese, Deceased, Gladys Deese, Personal Representative, Petitioners
Docket No. 10068-05 · 12/10/2007 · Memorandum Opinion · Haines
Joseph M. & Marjorie Sita, Petitioner
Docket No. 10634-05 · 12/5/2007 · Memorandum Opinion · Laro
V.R. De Angelis M.D.P.C. & R.T. Domingo M.D.P.C., V.R. De Angelis M.D.P.C., Tax Matters Partner, Petitioners
Docket No. 10638-05 · 12/5/2007 · Memorandum Opinion · Laro
Anthony J. & Mary Ann Capizzi, Petitioner
Docket No. 10637-05 · 12/5/2007 · Memorandum Opinion · Laro
Keith & Kathleen Durante, Petitioner
Docket No. 10635-05 · 12/5/2007 · Memorandum Opinion · Laro
Vincent & Jeanette DeAngelis, Petitioner
Docket No. 19207-06 · 12/5/2007 · Memorandum Opinion · Mary Ann Cohen
William R. & Betty O. Bass, Petitioner
Docket No. 10636-05 · 12/5/2007 · Memorandum Opinion · Laro
Rodolfo & Bernadette Domingo, Petitioner
Docket No. 3189-06 · 12/5/2007 · Memorandum Opinion · Wherry
Robert K. & Cheryl Hardwick, Petitioner
Docket No. 22828-05 · 12/4/2007 · Memorandum Opinion · Juan F. Vasquez
David C. McDonald, Petitioner
Docket No. 8717-04 · 12/4/2007 · Memorandum Opinion · Juan F. Vasquez
Dale P. Role, Petitioner
Docket No. 10888-04 · 12/4/2007 · Memorandum Opinion · Juan F. Vasquez
Richard L. Owens, Jr., Petitioner
Docket No. 22010-05 · 12/3/2007 · Memorandum Opinion · Swift
William & Cathy A. Bennett, Petitioner
Docket No. 14742-05 · 11/29/2007 · Memorandum Opinion · Kroupa
MMC Corp., Midwest Mechanical Contractors, Inc., M W Builders, Inc., Midwest Mechanical Contractors Of New Jersey, Inc. and Pahor Air Conditioning, Inc., Petitioners
Docket No. 9219-04 · 11/28/2007 · Memorandum Opinion · Juan F. Vasquez
Edward C. Seman, Jr., Petitioner
Docket No. 10084-04 · 11/28/2007 · Memorandum Opinion · Juan F. Vasquez
Jennifer J. Kemper, Petitioner
Docket No. 18183-05 · 11/27/2007 · Memorandum Opinion · Chiechi
Geoff & Audrey Eyler, Petitioner
Docket No. 15572-05 · 11/27/2007 · Memorandum Opinion · Chiechi
Ralph E. & Erika C. Frahm, Petitioner
Docket No. 13873-05 · 11/26/2007 · Memorandum Opinion · Michael B. Thornton
Carmelo Montalbano, Petitioner
Docket No. 7590-02 · 11/26/2007 · Memorandum Opinion · Haines
Charles R. Cutler, Petitioner
Docket No. 12139-06 · 11/26/2007 · Memorandum Opinion · Mary Ann Cohen
Juan Ramirez, Petitioner
Docket No. 12141-06 · 11/26/2007 · Memorandum Opinion · Mary Ann Cohen
Juan & Esther Ramirez, Petitioner
Docket No. 4188-05 · 11/21/2007 · Memorandum Opinion · Whalen
Ramzy M. & Lena Kopty, Petitioner
Docket No. 2212-05 · 11/21/2007 · Memorandum Opinion · Juan F. Vasquez
Diane M. Barber, Petitioner
Docket No. 8412-04 · 11/21/2007 · Memorandum Opinion · Juan F. Vasquez
Zellard & Cheryl D. Lemon, Petitioner
Docket No. 15014-06 · 11/20/2007 · Memorandum Opinion · Chiechi
Mohammed Ali Gazi and Estate of Raees Iftekhar Gazi, Deceased; Mohammed Ali Gazi, Personal Representative, Petitioners
Docket No. 16460-06 · 11/19/2007 · Memorandum Opinion · Joseph Robert Goeke
Creed J. Pearson, Petitioner
Docket No. 18246-04 · 11/15/2007 · Memorandum Opinion · L. Paige Marvel
Dennis L. & Margaret J. Knudsen, Petitioner
Docket No. 12361-05 · 11/14/2007 · Memorandum Opinion · James S. Halpern
Sterling Trading Opportunities, LLC; Sentinel Advisors, LLC, Tax Matters Partner, Petitioners
Docket No. 12629-05 · 11/14/2007 · Memorandum Opinion · James S. Halpern
Topaz Trading, LLC, Sentinel Advisors, LLC, Tax Matters Partner, Petitioners
Docket No. 12116-05 · 11/13/2007 · Memorandum Opinion · Juan F. Vasquez
Joshua D. Swanson, Petitioner
Docket No. 10884-04 · 11/13/2007 · Memorandum Opinion · Juan F. Vasquez
Diane M. Barber, Petitioner
Docket No. 21860-05 · 11/7/2007 · Memorandum Opinion · L. Paige Marvel
Don M. Ticinovich, Petitioner
Docket No. 9713-06 · 11/7/2007 · Memorandum Opinion · James S. Halpern
Robin T. Hardie, Petitioner
Docket No. 21823-05 · 11/7/2007 · Memorandum Opinion · L. Paige Marvel
Michael L. Medkiff, Petitioner
Docket No. 15883-06 · 11/6/2007 · Memorandum Opinion · Joseph Robert Goeke
Disamodha C. & Narlie Amarasinghe, Petitioner
Docket No. 14062-06 · 11/6/2007 · Memorandum Opinion · Joseph Robert Goeke
Jeanne E. Amarasinghe, Petitioner
Docket No. 4704-05 · 11/5/2007 · Memorandum Opinion · Juan F. Vasquez
Patrick D. Stevens, Petitioner
Docket No. 6366-05 · 11/5/2007 · Memorandum Opinion · Wherry
Charles Mandeville, Petitioner
Docket No. 11606-05 · 11/5/2007 · Memorandum Opinion · Swift
Ronald E. Byers, Petitioner
Docket No. 10082-04 · 11/5/2007 · Memorandum Opinion · Juan F. Vasquez
Jay D. Ranson, Petitioner
Docket No. 1182-06 · 10/31/2007 · Memorandum Opinion · Kroupa
Gregory Eugene Thompson, Petitioner
Docket No. 22650-05 · 10/30/2007 · Memorandum Opinion · Maurice B. Foley
Susan Kay Dowell, Petitioner
Docket No. 7163-06 · 10/30/2007 · Memorandum Opinion · Jacobs
Carl Klein, Petitioner
Docket No. 7162-06 · 10/30/2007 · Memorandum Opinion · Jacobs
Carl Klein, Petitioner
Docket No. 9350-06 · 10/29/2007 · Memorandum Opinion · Joseph Robert Goeke
Judy Hedrick Blosser, Petitioner
Docket No. 8718-04 · 10/29/2007 · Memorandum Opinion · Juan F. Vasquez
Patrick D. Stevens, Petitioner
Docket No. 2033-06 · 10/29/2007 · Memorandum Opinion · Joseph Robert Goeke
Michael Kevin Boltinghouse, Petitioner
Docket No. 9138-04 · 10/29/2007 · Memorandum Opinion · Juan F. Vasquez
Paula J. Elliott, Petitioner
Docket No. 20688-05 · 10/25/2007 · Memorandum Opinion · Laro
Robert L. & Brenda J. Tarter, Petitioner
Docket No. 10078-04 · 10/24/2007 · Memorandum Opinion · Juan F. Vasquez
Andrea N. Grant, Petitioner
Docket No. 10886-04 · 10/24/2007 · Memorandum Opinion · Juan F. Vasquez
Sherri Fabre, Petitioner
Docket No. 4371-06 · 10/18/2007 · Memorandum Opinion · Wherry
Stanley C. Wolcott, Petitioner
Docket No. 4372-06 · 10/18/2007 · Memorandum Opinion · Wherry
Stanley C. Wolcott, Petitioner
Docket No. 13629-05 · 10/18/2007 · Memorandum Opinion · Juan F. Vasquez
Marvin Silverman, Petitioner
Docket No. 23403-05 · 10/15/2007 · Memorandum Opinion · L. Paige Marvel
Gary Dean & Teri Colleen Madden, Petitioner
Docket No. 10887-04 · 10/15/2007 · Memorandum Opinion · Juan F. Vasquez
Wayne T. Howard, Petitioner
Docket No. 10882-04 · 10/15/2007 · Memorandum Opinion · Juan F. Vasquez
Paul J. Charpentier, Petitioner
Docket No. 8431-05 · 10/15/2007 · Memorandum Opinion · Nims
David L. Samuel, Petitioner
Docket No. 23856-05 · 10/11/2007 · Memorandum Opinion · Swift
Nora E. Keating & Richard L. Shearer, Petitioners
Docket No. 11555-05 · 10/11/2007 · Memorandum Opinion · Wherry
Peter D. Dahlin Attorney At Law, P.S., Petitioner
Docket No. 9220-04 · 10/10/2007 · Memorandum Opinion · Juan F. Vasquez
Gary J. Giammatteo, Petitioner
Docket No. 9995-04 · 10/10/2007 · Memorandum Opinion · Juan F. Vasquez
Meghan A. Prentiss, Petitioner
Docket No. 8739-06 · 10/9/2007 · Memorandum Opinion · Haines
David Brian Nolan, Petitioner
Docket No. 16567-06 · 10/9/2007 · Memorandum Opinion · L. Paige Marvel
Alfred A. Diffee, Jr. & Norma J. Diffee, Petitioners
Docket No. 8744-02 · 10/9/2007 · Memorandum Opinion · Haines
Universal Marketing, Inc., Petitioner
Docket No. 9671-06 · 10/4/2007 · Memorandum Opinion · Chiechi
Wayne Allen Mootz, Petitioner
Docket No. 2116-05 · 10/4/2007 · Memorandum Opinion · Lewis R. Carluzzo
Stuart Hult, Petitioner
Docket No. 23879-04 · 10/2/2007 · Memorandum Opinion · Joseph H. Gale
Mary E. Callahan, Petitioner
Docket No. 10256-04 · 10/2/2007 · Memorandum Opinion · Joseph H. Gale
Daniel G. Callahan, Petitioner
Docket No. 10257-04 · 10/2/2007 · Memorandum Opinion · Joseph H. Gale
Mary E. Callahan, Petitioner
Docket No. 8340-06 · 10/2/2007 · Memorandum Opinion · Chiechi
Benjamin O. & Linda L. Agbaniyaka, Petitioner
Docket No. 23355-06 · 10/1/2007 · Memorandum Opinion · Robert P. Ruwe
Cynthia Ann Schlosser, Petitioner
Docket No. 23356-06 · 10/1/2007 · Memorandum Opinion · Robert P. Ruwe
James Kerr Schlosser, Petitioner
Docket No. 6746-05 · 10/1/2007 · Memorandum Opinion · Joseph Robert Goeke
Eileen G. Akers, Petitioner
Docket No. 16694-04 · 10/1/2007 · Memorandum Opinion · Laro
Robert H. & Judith A. Golden, Petitioner
Docket No. 15013-06 · 9/27/2007 · Memorandum Opinion · Mary Ann Cohen
Michael D. Cornwell & Hilary J. Iker, Petitioners
Docket No. 11370-05 · 9/27/2007 · Memorandum Opinion · Joseph Robert Goeke
Paul E. Ballmer, Petitioner
Docket No. 37518-87 · 9/25/2007 · Memorandum Opinion · Joseph Robert Goeke
Estate of Charles A. Lippitz, Deceased; Michael Lippitz, Administrator & Rhita S. Lippitz, Petitioners
Docket No. 360-87 · 9/25/2007 · Memorandum Opinion · Joseph Robert Goeke
Estate of Charles A. Lippitz, Deceased; Michael Lippitz, Administrator & Rhita S. Lippitz, Petitioners
Docket No. 45694-85 · 9/25/2007 · Memorandum Opinion · Joseph Robert Goeke
Estate of Charles A. Lippitz, Deceased; Michael Lippitz, Administrator & Rhita S. Lippitz, 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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