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.
By year
By judge
- Juan F. Vasquez (732)
- Laro (660)
- Mary Ann Cohen (631)
- Dawson (543)
- Gerber (502)
- Chiechi (496)
- Robert P. Ruwe (495)
- Joseph Robert Goeke (464)
- James S. Halpern (441)
- Albert G. Lauber (441)
- Armen (440)
- Thomas B. Wells (417)
- Dean (411)
- Peter J. Panuthos (406)
- L. Paige Marvel (387)
- Swift (386)
- Wherry (365)
- John O. Colvin (359)
- Maurice B. Foley (342)
- Jacobs (340)
- Haines (335)
- Goldberg (335)
- Michael B. Thornton (313)
- Kroupa (285)
- Beghe (276)
- Couvillion (255)
- Mark V. Holmes (252)
- Lewis R. Carluzzo (249)
- Joseph H. Gale (239)
- Nims (223)
367 opinions indexed · filter: 2008 · MOP · showing most recent 100.
- Docket No. 6340-06 · 12/30/2008 · Memorandum Opinion · Joseph H. GaleThomas P. Ruggeri, Petitioner
- Docket No. 24079-06 · 12/30/2008 · Memorandum Opinion · L. Paige MarvelGregory H. Haubrich, Petitioner
- Docket No. 15592-06 · 12/29/2008 · Memorandum Opinion · James S. HalpernWilliam C. & Cristina Lowe, Petitioner
- Docket No. 19333-07 · 12/29/2008 · Memorandum Opinion · SwiftLourdes Vasquez, Petitioner
- Docket No. 9704-06 · 12/29/2008 · Memorandum Opinion · SwiftMark N. & Marla R. Kantor, Petitioner
- Docket No. 29211-07 · 12/23/2008 · Memorandum Opinion · DawsonDavis and Associates LLC, Petitioner
- Docket No. 3836-06 · 12/23/2008 · Memorandum Opinion · WherryVirgilio M. & Magdalena R. Bascos, Petitioner
- Docket No. 3837-06 · 12/23/2008 · Memorandum Opinion · WherryRVP Corporation, A Nevada Corporation a.k.a. Laguna Lake Cottage a.k.a. PMRX, Petitioners
- Docket No. 28096-07 · 12/23/2008 · Memorandum Opinion · JacobsSteve A. Harry, Petitioner
- Docket No. 7880-07 · 12/23/2008 · Memorandum Opinion · WherryWilliam Magdalin, Petitioner
- Docket No. 13504-05 · 12/22/2008 · Memorandum Opinion · SwiftGalen K. & Katherine J. Heichel, Petitioner
- Docket No. 13505-05 · 12/22/2008 · Memorandum Opinion · SwiftGalen K. & Katherine J. Heichel, Petitioner
- Docket No. 11296-05 · 12/22/2008 · Memorandum Opinion · Joseph Robert GoekeDaniel J. & Brenda J. Stadnyk, Petitioner
- Docket No. 16356-06 · 12/22/2008 · Memorandum Opinion · WherryDavid & Beverly Altman, Petitioner
- Docket No. 13534-05 · 12/22/2008 · Memorandum Opinion · SwiftGalen K. Heichel, Petitioner
- Docket No. 10820-07 · 12/22/2008 · Memorandum Opinion · Maurice B. FoleyMotrya Olha Mayewsky, Petitioner
- Docket No. 8293-07 · 12/22/2008 · Memorandum Opinion · Juan F. VasquezCarl Robert Wagenknecht, Jr., Petitioner
- Docket No. 14816-06 · 12/22/2008 · Memorandum Opinion · L. Paige MarvelRussell D. Kinney & Heather R. Kinney, Petitioners
- Docket No. 24615-06 · 12/22/2008 · Memorandum Opinion · Joseph H. GaleJacob & Fern Jankelovits, Petitioner
- Docket No. 5935-07 · 12/17/2008 · Memorandum Opinion · WherryNatalya Guterman, Petitioner
- Docket No. 15601-06 · 12/17/2008 · Memorandum Opinion · Thomas B. WellsWayne K. Barrett, Petitioner
- Docket No. 13198-07 · 12/16/2008 · Memorandum Opinion · HainesStephen & Karen Meeh, Petitioner
- Docket No. 17709-06 · 12/15/2008 · Memorandum Opinion · Juan F. VasquezRobert & Vienna Leshin, Petitioner
- Docket No. 8482-07 · 12/15/2008 · Memorandum Opinion · SwiftMoshe Shafrir & Lilia Valitova, Petitioners
- Docket No. 5161-05 · 12/15/2008 · Memorandum Opinion · HainesAmerican Synergy Financial Co. Trust, R. Jacobsen, Trustee, Petitioners
- Docket No. 4092-05 · 12/15/2008 · Memorandum Opinion · HainesDavid C. & Wendy Clark, Petitioner
- Docket No. 4592-05 · 12/15/2008 · Memorandum Opinion · HainesAmerican Synergy Corporation, Petitioner
- Docket No. 5163-05 · 12/15/2008 · Memorandum Opinion · HainesSynergy Environmental Co. Trust, Steve Shallenberger, Trustee, Petitioners
- Docket No. 4296-05 · 12/15/2008 · Memorandum Opinion · HainesAmerican Synergy Asbestos Removal Services, Inc. A.K.A. Synergy Environmental, Inc., Petitioners
- Docket No. 4589-05 · 12/15/2008 · Memorandum Opinion · HainesClark C. Trust a.k.a. Clark C. Family Trust, Reed Humpherys, Trustee, Petitioners
- Docket No. 5162-05 · 12/15/2008 · Memorandum Opinion · HainesSynergy Environmental Co. Trust a.k.a. American Synergy Co. Trust, David C. Clark, Trustee, Petitioners
- Docket No. 23954-04 · 12/11/2008 · Memorandum Opinion · Mark V. HolmesEstate of Thelma G. Hurford, Deceased, Donor; G. Michael Hurford, Independent Executor, Petitioners
- Docket No. 23964-04 · 12/11/2008 · Memorandum Opinion · Mark V. HolmesEstate of Thelma G. Hurford, Deceased, G. Michael Hurford, Independent Executor, Petitioners
- Docket No. 15665-06 · 12/10/2008 · Memorandum Opinion · KroupaAlfred J. Olsen & Susan K. Smith, Petitioners
- Docket No. 11370-06 · 12/10/2008 · Memorandum Opinion · James S. HalpernDeelda L. Watson, Petitioner
- Docket No. 8038-07 · 12/10/2008 · Memorandum Opinion · KroupaAlfred J. Olsen & Susan K. Smith, Petitioners
- Docket No. 16232-06 · 12/10/2008 · Memorandum Opinion · HainesAlan Lee & Debi Marie Kuykendall, Petitioner
- Docket No. 10006-07 · 12/9/2008 · Memorandum Opinion · Mary Ann CohenHoward & Rebecca Pate, Petitioner
- Docket No. 22804-07 · 12/9/2008 · Memorandum Opinion · WherryArriane Redmond, Petitioner
- Docket No. 10553-07 · 12/9/2008 · Memorandum Opinion · David GustafsonLarry David Carothers, Petitioner
- Docket No. 7166-03 · 12/8/2008 · Memorandum Opinion · L. Paige MarvelDominick J. Vincentini, Petitioner
- Docket No. 640-07 · 12/4/2008 · Memorandum Opinion · Juan F. VasquezOralia Pavia, Petitioner
- Docket No. 5847-06 · 12/3/2008 · Memorandum Opinion · Maurice B. FoleyMarcus A. Katz, Petitioner
- Docket No. 14484-06 · 12/3/2008 · Memorandum Opinion · L. Paige MarvelJanuary Transport, Inc., Petitioner
- Docket No. 551-00 · 12/1/2008 · Memorandum Opinion · Mary Ann CohenFSH Services; R. Richard Evans, Trustee, Petitioners
- Docket No. 550-00 · 12/1/2008 · Memorandum Opinion · Mary Ann CohenDavid W. & Connie L. Swanson, Petitioner
- Docket No. 6705-06 · 12/1/2008 · Memorandum Opinion · Michael B. ThorntonJames M. & Chau L. Sherman, Petitioner
- Docket No. 5317-07 · 12/1/2008 · Memorandum Opinion · Juan F. VasquezRichard A. Custer, Petitioner
- Docket No. 14551-02 · 11/25/2008 · Memorandum Opinion · Mark V. HolmesThomas J. Barrow, Petitioner
- Docket No. 14716-02 · 11/25/2008 · Memorandum Opinion · Mark V. HolmesBarrow, Aldridge and Co., Petitioner
- Docket No. 23559-06 · 11/24/2008 · Memorandum Opinion · SwiftJoseph Carione, Petitioner
- Docket No. 1365-07 · 11/24/2008 · Memorandum Opinion · Mary Ann CohenMichael Neil McWhorter, Petitioner
- Docket No. 14587-06 · 11/20/2008 · Memorandum Opinion · JacobsRichard A. Perkins, Petitioner
- Docket No. 24192-06 · 11/19/2008 · Memorandum Opinion · SwiftJohn Livingston, Jr., Petitioner
- Docket No. 1429-06 · 11/18/2008 · Memorandum Opinion · L. Paige MarvelLeroy Wright, Petitioner
- Docket No. 24062-07 · 11/17/2008 · Memorandum Opinion · KroupaRonald D. Fisher, Petitioner
- Docket No. 26642-07 · 11/17/2008 · Memorandum Opinion · James S. HalpernKris A. Missall, Petitioner
- Docket No. 28664-07 · 11/17/2008 · Memorandum Opinion · David GustafsonDavid Cavazos, Petitioner
- Docket No. 13884-05 · 11/12/2008 · Memorandum Opinion · HainesHenry J. & Patricia K. Langer, Petitioner
- Docket No. 24567-06 · 11/12/2008 · Memorandum Opinion · HainesElouise Lorreta & Raymond Albert Hawkins, Petitioner
- Docket No. 25859-06 · 11/10/2008 · Memorandum Opinion · Joseph Robert GoekeMichael S. Silver, Petitioner
- Docket No. 24246-04 · 11/10/2008 · Memorandum Opinion · Michael B. ThorntonWilliam C. & Lisa M. Wyatt, Petitioner
- Docket No. 22699-05 · 11/6/2008 · Memorandum Opinion · Mark V. HolmesLeslie B. Bennett, Petitioner
- Docket No. 20728-07 · 11/4/2008 · Memorandum Opinion · SwiftJohn G. Nash, Petitioner
- Docket No. 4486-07 · 11/3/2008 · Memorandum Opinion · WherryDavid A. Hughes, Petitioner
- Docket No. 11763-06 · 11/3/2008 · Memorandum Opinion · KroupaWilliam & Lisa Brunsell, Petitioner
- Docket No. 19770-05 · 10/30/2008 · Memorandum Opinion · James S. HalpernBrian E. & Sandra Shermer Good, Petitioner
- Docket No. 1051-05 · 10/30/2008 · Memorandum Opinion · Mark V. HolmesKevin M. Baker, Petitioner
- Docket No. 4425-05 · 10/30/2008 · Memorandum Opinion · HainesDonald L. & Evelyn Russell, Petitioner
- Docket No. 4456-05 · 10/30/2008 · Memorandum Opinion · HainesLoren R. & Dawn Kopseng, Petitioner
- Docket No. 4688-05 · 10/30/2008 · Memorandum Opinion · HainesUnited Energy Corporation, Petitioner
- Docket No. 4094-07 · 10/29/2008 · Memorandum Opinion · ChiechiDavid Isaac Plotinsky, Petitioner
- Docket No. 3332-08 · 10/29/2008 · Memorandum Opinion · ArmenArthur G. Krol, Petitioner
- Docket No. 8011-06 · 10/29/2008 · Memorandum Opinion · WherryCharles D. Helbig, Petitioner
- Docket No. 11617-07 · 10/28/2008 · Memorandum Opinion · ChiechiNacoleon James Hillsman, Jr., Petitioner
- Docket No. 19460-06 · 10/28/2008 · Memorandum Opinion · Maurice B. FoleyMichael P. Coghlan, Petitioner
- Docket No. 4802-04 · 10/27/2008 · Memorandum Opinion · KroupaWest Covina Motors, Inc., Petitioner
- Docket No. 16540-08 · 10/27/2008 · Memorandum Opinion · ArmenKenneth Davis, Petitioner
- Docket No. 10802-05 · 10/27/2008 · Memorandum Opinion · Michael B. ThorntonJack R. Stedman, Petitioner
- Docket No. 13585-05 · 10/27/2008 · Memorandum Opinion · KroupaWellpoint, Inc., f.k.a. Anthem, Inc., Successor In Interest to Anthem Insurance Companies, Inc., & Subsidiaries, Petitioners
- Docket No. 15933-05 · 10/22/2008 · Memorandum Opinion · SwiftEdward Norman Fadeley, Petitioner
- Docket No. 7140-06 · 10/21/2008 · Memorandum Opinion · GerberClifton K. Willis, Petitioner
- Docket No. 7222-06 · 10/21/2008 · Memorandum Opinion · GerberSheri A. Willis, Petitioner
- Docket No. 20664-06 · 10/21/2008 · Memorandum Opinion · Joseph Robert GoekeGerry Morris Griggs, Petitioner
- Docket No. 13656-06 · 10/20/2008 · Memorandum Opinion · WherryRobert B. & Janet E. Heller, Petitioner
- Docket No. 7954-08 · 10/20/2008 · Memorandum Opinion · ArmenHendy J. Appleton, Petitioner
- Docket No. 17984-04 · 10/14/2008 · Memorandum Opinion · L. Paige MarvelLois Wiener, Petitioner
- Docket No. 708-06 · 10/8/2008 · Memorandum Opinion · Michael B. ThorntonPatrick S. Arnold, Petitioner
- Docket No. 12304-06 · 10/8/2008 · Memorandum Opinion · Michael B. ThorntonPatrick S. Arnold, Petitioner
- Docket No. 25729-06 · 10/8/2008 · Memorandum Opinion · Mary Ann CohenJames R. & Linda L. Rutherford, Petitioner
- Docket No. 20578-03 · 10/8/2008 · Memorandum Opinion · Thomas B. WellsMaxine Smith, Petitioner
- Docket No. 12312-06 · 10/8/2008 · Memorandum Opinion · Michael B. ThorntonPatrick S. Arnold, Petitioner
- Docket No. 12475-06 · 10/8/2008 · Memorandum Opinion · Michael B. ThorntonPatrick S. Arnold, Petitioner
- Docket No. 14073-07 · 10/7/2008 · Memorandum Opinion · Michael B. ThorntonAllan Barry & Rosalind J. Marks, Petitioner
- Docket No. 21381-07 · 10/2/2008 · Memorandum Opinion · Juan F. VasquezAlex B. Rhodes, Jr., Petitioner
- Docket No. 1582-07 · 10/2/2008 · Memorandum Opinion · Juan F. VasquezAlex B. Rhodes, Jr., Petitioner
- Docket No. 19749-06 · 10/2/2008 · Memorandum Opinion · Juan F. VasquezRichard S. Miller, Petitioner
- Docket No. 19703-06 · 10/2/2008 · Memorandum Opinion · Juan F. VasquezRichard S. Miller & Sandra R. Erickson, Petitioners
- Docket No. 15491-06 · 10/1/2008 · Memorandum Opinion · HainesBharat I. & Vibha B. Patel, Petitioner
- Docket No. 22590-04 · 10/1/2008 · Memorandum Opinion · Thomas B. WellsCynthia G. Wilcox, 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.