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)
384 opinions indexed · filter: 2009 · MOP · showing most recent 100.
- Docket No. 1318-07 · 12/30/2009 · Memorandum Opinion · Michael B. ThorntonIvan Gale Carney, Petitioner
- Docket No. 15717-08 · 12/30/2009 · Memorandum Opinion · KroupaEstate of Paul Rule, Deceased, Betty Rule, Successor Administrator, Petitioners
- Docket No. 5504-08 · 12/28/2009 · Memorandum Opinion · Michael B. ThorntonGeorge D. & Lillian M. Shollenberger, Petitioner
- Docket No. 9278-08 · 12/28/2009 · Memorandum Opinion · Joseph Robert GoekeJames Scott Sparkman, Petitioner
- Docket No. 9279-08 · 12/28/2009 · Memorandum Opinion · Joseph Robert GoekeJames Scott Sparkman, Petitioner
- Docket No. 28764-08 · 12/28/2009 · Memorandum Opinion · KroupaLee D. & Linda Olesen, Petitioner
- Docket No. 24581-07 · 12/23/2009 · Memorandum Opinion · KroupaThomas & Deborah McIntyre, Petitioner
- Docket No. 15372-08 · 12/23/2009 · Memorandum Opinion · Mary Ann CohenGregory James Robertson, Petitioner
- Docket No. 21997-08 · 12/23/2009 · Memorandum Opinion · KroupaThomas & Deborah McIntyre, Petitioner
- Docket No. 11042-07 · 12/23/2009 · Memorandum Opinion · David GustafsonKhadija Duma, Petitioner
- Docket No. 14511-06 · 12/23/2009 · Memorandum Opinion · LaroEstate of Kwang Lee, Deceased, Anthony J. Frese, Executor, Petitioners
- Docket No. 25097-06 · 12/22/2009 · Memorandum Opinion · KroupaDennis R. Di Ricco and Connie D. Di Ricco, a.k.a. Cornelia Patricia Doherty, Petitioners
- Docket No. 21208-07 · 12/22/2009 · Memorandum Opinion · James S. HalpernCarl E. Knochelmann, Jr., Petitioner
- Docket No. 29119-08 · 12/22/2009 · Memorandum Opinion · Mary Ann CohenGeorge M. & Mackie Finney, Petitioner
- Docket No. 20407-07 · 12/22/2009 · Memorandum Opinion · James S. HalpernMary E. Bjelland, Petitioner
- Docket No. 14986-08 · 12/22/2009 · Memorandum Opinion · Mary Ann CohenFrederick Patmon, Petitioner
- Docket No. 19981-06 · 12/22/2009 · Memorandum Opinion · Thomas B. WellsMabrie L. & Margaret F. Gilmer, Petitioner
- Docket No. 30707-08 · 12/22/2009 · Memorandum Opinion · GerberWilliam Ray Cessna, Petitioner
- Docket No. 21122-07 · 12/21/2009 · Memorandum Opinion · Juan F. VasquezGlenn Litwak, Petitioner
- Docket No. 20384-07 · 12/21/2009 · Memorandum Opinion · David GustafsonCallie Sue Olson, Petitioner
- Docket No. 27645-07 · 12/21/2009 · Memorandum Opinion · Juan F. VasquezHenry Nino, Petitioner
- Docket No. 871-08 · 12/21/2009 · Memorandum Opinion · KroupaVirginia Historic Tax Credit Fund 2001 SCP, LP, Virginia Historic Tax Credit Fund 2001, LLC, Tax Matters Partner, Petitioners
- Docket No. 716-08 · 12/21/2009 · Memorandum Opinion · KroupaVirginia Historic Tax Credit Fund 2001 LP, Virginia Historic Tax Credit Fund 2001, LLC, Tax Matters Partner, Petitioners
- Docket No. 870-08 · 12/21/2009 · Memorandum Opinion · KroupaVirginia Historic Tax Credit Fund 2001 SCP, LLC, Virginia Historic Tax Credit Fund 2001, LLC, Tax Matters Partner, Petitioners
- Docket No. 20894-05 · 12/16/2009 · Memorandum Opinion · KroupaJeffrey K. & Kristine K. Bergmann, Petitioner
- Docket No. 23703-06 · 12/16/2009 · Memorandum Opinion · Juan F. VasquezConsolidated Investors Group, Steven G. Luca, Tax Matters Partner, Petitioners
- Docket No. 4802-04 · 12/16/2009 · Memorandum Opinion · KroupaWest Covina Motors, Inc., Petitioner
- Docket No. 5610-06 · 12/15/2009 · Memorandum Opinion · L. Paige MarvelPalm Canyon X Investments, LLC; AH Investment Holdings, Inc., Tax Matters Partner, Petitioners
- Docket No. 22971-08 · 12/14/2009 · Memorandum Opinion · KroupaSanjay & Rashmi Kohli, Petitioner
- Docket No. 14116-07 · 12/14/2009 · Memorandum Opinion · Elizabeth Crewson ParisBill S. & Carolyn M. McGowen, Petitioner
- Docket No. 5596-09 · 12/10/2009 · Memorandum Opinion · David GustafsonEugene M. Dinino, Petitioner
- Docket No. 9527-07 · 12/9/2009 · Memorandum Opinion · Thomas B. WellsDavid L. Simmons, Petitioner
- Docket No. 5100-08 · 12/8/2009 · Memorandum Opinion · David GustafsonTimothy Burke, Petitioner
- Docket No. 25950-06 · 12/7/2009 · Memorandum Opinion · Mark V. HolmesEstate of Anne Y. Petter, Deceased; Terrence D. Petter, Personal Representative, Petitioners
- Docket No. 26429-07 · 12/7/2009 · Memorandum Opinion · Maurice B. FoleyJohn Maluda, Petitioner
- Docket No. 3663-07 · 12/1/2009 · Memorandum Opinion · WherryThomas H. Carver, Petitioner
- Docket No. 14116-08 · 12/1/2009 · Memorandum Opinion · WherryEstate of Edsel F. Stiel, Deceased, Laurie Stiel, Special Administrator and Laurie Stiel, Petitioners
- Docket No. 3468-08 · 11/30/2009 · Memorandum Opinion · Mary Ann CohenEdward L. Aldridge, Petitioner
- Docket No. 30112-07 · 11/30/2009 · Memorandum Opinion · KroupaJames T. & Tiffany A. Manning, Petitioner
- Docket No. 22519-07 · 11/30/2009 · Memorandum Opinion · Michael B. ThorntonBruce & Norma McGraw, Petitioner
- Docket No. 8648-07 · 11/25/2009 · Memorandum Opinion · Michael B. ThorntonCarolyn D. Hemrick, Petitioner
- Docket No. 24411-07 · 11/25/2009 · Memorandum Opinion · HainesTimothy P. Foster, Petitioner
- Docket No. 20943-07 · 11/25/2009 · Memorandum Opinion · Mary Ann CohenVincent Dean, Petitioner
- Docket No. 2749-08 · 11/25/2009 · Memorandum Opinion · James S. HalpernKenneth A. & Cynthia A. Seaver, Petitioner
- Docket No. 20812-07 · 11/25/2009 · Memorandum Opinion · Mary Ann CohenVincent & Gina Dean, Petitioner
- Docket No. 29643-86 · 11/25/2009 · Memorandum Opinion · BegheRichard & Fiorella Hongsermeier, Petitioner
- Docket No. 26158-08 · 11/25/2009 · Memorandum Opinion · James S. HalpernRonald L. Hamilton, Petitioner
- Docket No. 2617-04 · 11/24/2009 · Memorandum Opinion · Michael B. ThorntonL. S. Vines, Petitioner
- Docket No. 13495-08 · 11/24/2009 · Memorandum Opinion · Juan F. VasquezRichard Glen & Robin Venet, Petitioner
- Docket No. 20892-07 · 11/24/2009 · Memorandum Opinion · Joseph Robert GoekeJoel I. Beeler, Petitioner
- Docket No. 26413-07 · 11/23/2009 · Memorandum Opinion · KroupaGilbert Hay, Petitioner
- Docket No. 24327-07 · 11/19/2009 · Memorandum Opinion · Juan F. VasquezErnest Romero, Jr., Petitioner
- Docket No. 13816-08 · 11/18/2009 · Memorandum Opinion · ChiechiJames A. & Linda A. Willhite, Petitioner
- Docket No. 25175-07 · 11/18/2009 · Memorandum Opinion · JacobsEstate of Gertrude M. Ball, Deceased; Philip B. O'Brien, Administrator, Petitioners
- Docket No. 25436-07 · 11/12/2009 · Memorandum Opinion · ArmenOhio Disability Association, An Ohio Non-Profit Corporation, Petitioner
- Docket No. 22731-05 · 11/12/2009 · Memorandum Opinion · Juan F. VasquezEstelle Kersh, Petitioner
- Docket No. 29690-07 · 11/10/2009 · Memorandum Opinion · Thomas B. WellsRonald David Stinchcomb, Petitioner
- Docket No. 17984-04 · 11/10/2009 · Memorandum Opinion · L. Paige MarvelLois Wiener, Petitioner
- Docket No. 1488-07 · 11/10/2009 · Memorandum Opinion · David GustafsonMohammad Enayat, Petitioner
- Docket No. 4195-08 · 11/10/2009 · Memorandum Opinion · Elizabeth Crewson ParisWilliam R. Granger, Petitioner
- Docket No. 1489-07 · 11/10/2009 · Memorandum Opinion · David GustafsonWoodbury Rug Company, Inc., Petitioner
- Docket No. 17834-07 · 11/9/2009 · Memorandum Opinion · NimsLVI Investors, LLC; John K. Luke, Tax Matters Partner, Petitioners
- Docket No. 24762-06 · 11/9/2009 · Memorandum Opinion · KroupaUTAM, LTD.; DDM Management, Inc., Tax Matters Partner, Petitioners
- Docket No. 7166-03 · 11/9/2009 · Memorandum Opinion · L. Paige MarvelDominick J. Vincentini, Petitioner
- Docket No. 26814-08 · 11/9/2009 · Memorandum Opinion · Mary Ann CohenSuzanne Gormeley, Petitioner
- Docket No. 1399-07 · 11/5/2009 · Memorandum Opinion · Joseph Robert GoekeCountry Pine Finance, LLC, Richard A. Phillips, Tax Matters Partner, Petitioners
- Docket No. 14537-08 · 11/3/2009 · Memorandum Opinion · David GustafsonLinda A. Bruen, Petitioner, and Michael F. Bruen, Intervenor, Petitioners
- Docket No. 8705-08 · 11/3/2009 · Memorandum Opinion · Juan F. VasquezHarvey S. & Willyce Barr, Petitioner
- Docket No. 17659-07 · 11/2/2009 · Memorandum Opinion · L. Paige MarvelRussell J. Bucaro, Petitioner
- Docket No. 3998-08 · 11/2/2009 · Memorandum Opinion · Juan F. VasquezRonald W. Davenport, Petitioner
- Docket No. 29151-07 · 10/28/2009 · Memorandum Opinion · Mark V. HolmesAnthony Oropeza, Petitioner
- Docket No. 15875-08 · 10/28/2009 · Memorandum Opinion · KroupaJeffrey C. & Renee M. Milton, Petitioner
- Docket No. 3735-06 · 10/28/2009 · Memorandum Opinion · Mark V. HolmesDavid J. & Sharon A. Felt, Petitioner
- Docket No. 8818-08 · 10/27/2009 · Memorandum Opinion · JacobsDonald W. & Kathryn W. Wallis, Petitioner
- Docket No. 1809-09 · 10/26/2009 · Memorandum Opinion · GerberDearon & Rochelle L. Mattox, Petitioner
- Docket No. 3859-08 · 10/26/2009 · Memorandum Opinion · Joseph Robert GoekePeter M. Comensoli, Petitioner
- Docket No. 24712-07 · 10/26/2009 · Memorandum Opinion · Joseph Robert GoekePeter M. Comensoli, Petitioner
- Docket No. 12652-07 · 10/22/2009 · Memorandum Opinion · L. Paige MarvelDougal C. & Diane N. MacDonald, Petitioner
- Docket No. 14362-08 · 10/21/2009 · Memorandum Opinion · Mary Ann CohenWm. Jon & Mary Lou McCormick, Petitioner
- Docket No. 7422-08 · 10/20/2009 · Memorandum Opinion · Mary Ann CohenJoseph F. Rodkey, Jr., Petitioner
- Docket No. 16708-07 · 10/19/2009 · Memorandum Opinion · HainesOwen E. Smith, Petitioner
- Docket No. 5988-07 · 10/15/2009 · Memorandum Opinion · Juan F. VasquezLouie Elias, Petitioner
- Docket No. 6632-08 · 10/15/2009 · Memorandum Opinion · DawsonDavid Wayne Taylor, Petitioner
- Docket No. 8172-08 · 10/13/2009 · Memorandum Opinion · DawsonDavid & Amy S. Martin, Petitioner
- Docket No. 8173-08 · 10/13/2009 · Memorandum Opinion · DawsonDavid Martin, Inc., Petitioner
- Docket No. 21722-07 · 10/8/2009 · Memorandum Opinion · Michael B. ThorntonJames R. & Carol K. McCormack, Petitioner
- Docket No. 16510-07 · 10/8/2009 · Memorandum Opinion · Thomas B. WellsKenneth Everett Blair, Petitioner
- Docket No. 16565-07 · 10/8/2009 · Memorandum Opinion · Thomas B. WellsRichard A. Molsbee, Petitioner
- Docket No. 1038-08 · 10/6/2009 · Memorandum Opinion · Joseph Robert GoekeDonna R. Space, Petitioner
- Docket No. 23122-07 · 10/5/2009 · Memorandum Opinion · Juan F. VasquezErnestine Forrest, Petitioner
- Docket No. 13718-01 · 10/5/2009 · Memorandum Opinion · Mark V. HolmesEstate Of Cloyd F. Angle, Deceased. Bonnie J. Angle, Special Administrator, and Bonnie J. Angle, Petitioners
- Docket No. 10758-06 · 10/5/2009 · Memorandum Opinion · ChabotFernando Powers, Petitioner
- Docket No. 10551-07 · 10/1/2009 · Memorandum Opinion · Mary Ann CohenDon C. Long, Petitioner
- Docket No. 17591-07 · 10/1/2009 · Memorandum Opinion · GoldbergAnn M. LaPlante, Petitioner
- Docket No. 7113-07 · 10/1/2009 · Memorandum Opinion · Joseph Robert GoekeBrian M. DiMercurio, Petitioner
- Docket No. 2555-00 · 9/29/2009 · Memorandum Opinion · Michael B. ThorntonRodney Jordan, Petitioner
- Docket No. 12938-01 · 9/29/2009 · Memorandum Opinion · Michael B. ThorntonRodney Jordan, Petitioner
- Docket No. 12819-04 · 9/24/2009 · Memorandum Opinion · Mark V. HolmesPaderborn Trust; Marla J. Tarpo, Trustee, Petitioners
- Docket No. 10303-04 · 9/24/2009 · Memorandum Opinion · Mark V. HolmesJames L. & Marla J. Tarpo, Petitioner
- Docket No. 10338-03 · 9/24/2009 · Memorandum Opinion · Mark V. HolmesJames L. & Marla J. Tarpo, 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.