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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)

342 opinions indexed · filter: 2010 · MOP · showing most recent 100.

Docket No. 27276-08 · 12/30/2010 · Memorandum Opinion · Joseph Robert Goeke
Judith F. Lang, Petitioner
Docket No. 5035-05 · 12/30/2010 · Memorandum Opinion · Mark V. Holmes
Michael C. & Lauren Winter, Petitioner
Docket No. 8770-08 · 12/29/2010 · Memorandum Opinion · Michael B. Thornton
Needham & Angela Jarman, Petitioner
Docket No. 23000-08 · 12/28/2010 · Memorandum Opinion · Richard T. Morrison
Humphrey Edefua Igberaese, Petitioner
Docket No. 14374-08 · 12/27/2010 · Memorandum Opinion · James S. Halpern
Trout Ranch, LLC; Michael D. Wilson, Tax Matters Partner, Petitioners
Docket No. 12070-04 · 12/22/2010 · Memorandum Opinion · Mark V. Holmes
Edward & Odette Daoud, Petitioner
Docket No. 16110-07 · 12/22/2010 · Memorandum Opinion · Michael B. Thornton
Thomas M. Gillum, Petitioner
Docket No. 7815-08 · 12/22/2010 · Memorandum Opinion · Michael B. Thornton
Sheila A. & Ramon J. Jeanmarie, Petitioner
Docket No. 21807-08 · 12/20/2010 · Memorandum Opinion · Michael B. Thornton
Manuel Verduzco, Petitioner
Docket No. 3395-09 · 12/20/2010 · Memorandum Opinion · Michael B. Thornton
John Morgan Sanders, Petitioner
Docket No. 30789-08 · 12/15/2010 · Memorandum Opinion · Richard T. Morrison
Susan Fay Mostafa, Petitioner
Docket No. 18421-08 · 12/15/2010 · Memorandum Opinion · L. Paige Marvel
Bengt Edvard Oman, Petitioner
Docket No. 18413-08 · 12/15/2010 · Memorandum Opinion · L. Paige Marvel
Bengt Edvard Oman, Petitioner
Docket No. 26102-07 · 12/14/2010 · Memorandum Opinion · Richard T. Morrison
Samir H. & Zuhra R. Abumayyaleh, Petitioner
Docket No. 24581-07 · 12/13/2010 · Memorandum Opinion · Kroupa
Thomas & Deborah McIntyre, Petitioner
Docket No. 13446-07 · 12/13/2010 · Memorandum Opinion · Mark V. Holmes
Dean F. & Jocelyne S. Pace, Petitioner
Docket No. 1254-06 · 12/13/2010 · Memorandum Opinion · Michael B. Thornton
Scott E. Rubenstein, Transferee, Petitioner
Docket No. 21997-08 · 12/13/2010 · Memorandum Opinion · Kroupa
Thomas & Deborah McIntyre, Petitioner
Docket No. 9894-08 · 12/9/2010 · Memorandum Opinion · Mary Ann Cohen
James J. & Bonita Kruse, Petitioner
Docket No. 15260-07 · 12/9/2010 · Memorandum Opinion · Swift
Lori A. Malchow-Bartlett, Petitioner
Docket No. 24076-08 · 12/9/2010 · Memorandum Opinion · Mary Ann Cohen
Yaakov J. Revah, Petitioner
Docket No. 23331-08 · 12/9/2010 · Memorandum Opinion · Mary Ann Cohen
Haim & Lucinda Revah, Petitioner
Docket No. 3870-09 · 12/8/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Elizabeth B. Kelly, Petitioner
Docket No. 2620-07 · 12/8/2010 · Memorandum Opinion · L. Paige Marvel
James A. Hill, Jr., Petitioner
Docket No. 1477-09 · 12/7/2010 · Memorandum Opinion · Haines
Tax Practice Management, Inc., Petitioner
Docket No. 1483-09 · 12/7/2010 · Memorandum Opinion · Haines
Joseph Anthony D'Errico, Petitioner
Docket No. 6933-09 · 12/7/2010 · Memorandum Opinion · Wherry
Emmanuel Owens, Petitioner
Docket No. 1393-09 · 12/2/2010 · Memorandum Opinion · Wherry
Hardy Ray & Laura Murphy, Petitioner
Docket No. 11513-08 · 12/2/2010 · Memorandum Opinion · Wherry
Ernestine Forrest, Petitioner
Docket No. 3131-09 · 12/2/2010 · Memorandum Opinion · Wherry
Hal Hollingsworth, Petitioner
Docket No. 19989-07 · 12/1/2010 · Memorandum Opinion · Joseph Robert Goeke
Wendell V. & Sharon T. Garrison, Petitioner
Docket No. 19988-07 · 12/1/2010 · Memorandum Opinion · Joseph Robert Goeke
Wendell V. & Sharon T. Garrison, Petitioner
Docket No. 21865-08 · 11/30/2010 · Memorandum Opinion · Richard T. Morrison
Jason Golditch, Petitioner
Docket No. 27465-07 · 11/29/2010 · Memorandum Opinion · Michael B. Thornton
Robert B. McGhee, Petitioner
Docket No. 8015-09 · 11/24/2010 · Memorandum Opinion · Juan F. Vasquez
John A. Laszloffy, Petitioner
Docket No. 17915-08 · 11/23/2010 · Memorandum Opinion · Kroupa
Gail Prescott Drayer, Petitioner
Docket No. 23428-05 · 11/18/2010 · Memorandum Opinion · Mark V. Holmes
Carol Ann Sakkis, Petitioner
Docket No. 20819-03 · 11/18/2010 · Memorandum Opinion · Mark V. Holmes
Carol Ann Sakkis, Petitioner
Docket No. 7841-09 · 11/18/2010 · Memorandum Opinion · Kroupa
Eileen L. Pugsley, Petitioner
Docket No. 20820-03 · 11/18/2010 · Memorandum Opinion · Mark V. Holmes
Constantine Sakkis, Petitioner
Docket No. 8388-07 · 11/18/2010 · Memorandum Opinion · Wherry
James Zigmont, Petitioner
Docket No. 20653-03 · 11/18/2010 · Memorandum Opinion · Mark V. Holmes
Constantine Sakkis, Petitioner
Docket No. 14226-08 · 11/18/2010 · Memorandum Opinion · Wherry
Thomas M. & Donna Gentile, Petitioner
Docket No. 21092-08 · 11/17/2010 · Memorandum Opinion · Richard T. Morrison
Victor & Della Jenkins, Petitioner
Docket No. 10285-07 · 11/17/2010 · Memorandum Opinion · Mark V. Holmes
Sharon Louise Griffin, Petitioner
Docket No. 2674-06 · 11/16/2010 · Memorandum Opinion · Joseph H. Gale
David West, Petitioner
Docket No. 14379-07 · 11/16/2010 · Memorandum Opinion · Chiechi
Sundrup Consulting, Inc., Petitioner
Docket No. 14374-07 · 11/16/2010 · Memorandum Opinion · Chiechi
Sundrup Transfer, Inc., Petitioner
Docket No. 14373-07 · 11/16/2010 · Memorandum Opinion · Chiechi
Ronald B. & Helen J. Sundrup, Petitioner
Docket No. 24102-06 · 11/15/2010 · Memorandum Opinion · Richard T. Morrison
George Ellsworth Harris, Petitioner
Docket No. 16366-09 · 11/10/2010 · Memorandum Opinion · Mary Ann Cohen
Phu M. & Yvonne D. Au, Petitioner
Docket No. 26482-09 · 11/10/2010 · Memorandum Opinion · Mary Ann Cohen
Ronald M. Costi, Petitioner
Docket No. 24853-08 · 11/8/2010 · Memorandum Opinion · James S. Halpern
Gregory Q. Teeters, Petitioner
Docket No. 9543-07 · 11/8/2010 · Memorandum Opinion · Maurice B. Foley
Flextronics America, LLC; as Alternative Agent Pursuant To Treas. Reg. Sec. 1.1502-77A (e) (4) (ii) for C-Mac Holdings, Inc. & Subsidiaries ConsolidatedGroup, Petitioner
Docket No. 4658-09 · 11/2/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Assured Source, Inc., a Michigan Corporation, Petitioner
Docket No. 15590-08 · 11/2/2010 · Memorandum Opinion · James S. Halpern
Toni Lynette Knight, Petitioner, and Robert Knight, Intervenor, Petitioners
Docket No. 4017-09 · 11/1/2010 · Memorandum Opinion · Kroupa
Ross P. & Jane M. Thomann, Petitioner
Docket No. 22223-07 · 11/1/2010 · Memorandum Opinion · Mary Ann Cohen
David Lee Smith & Mary Julia Hook, Petitioners
Docket No. 9157-07 · 10/28/2010 · Memorandum Opinion · Michael B. Thornton
Ardmore Day Spa, Inc., Petitioner
Docket No. 9156-07 · 10/28/2010 · Memorandum Opinion · Michael B. Thornton
Cheryl A. Mayfield Therapy Center, Petitioner
Docket No. 24675-07 · 10/26/2010 · Memorandum Opinion · Joseph Robert Goeke
Dorothy R. Diebold, Transferee, Petitioner
Docket No. 17167-09 · 10/26/2010 · Memorandum Opinion · Jacobs
Gary Lee Colvin, Petitioner
Docket No. 31195-08 · 10/26/2010 · Memorandum Opinion · Wherry
William Sandlin McLaurine, II, Petitioner
Docket No. 20450-09 · 10/26/2010 · Memorandum Opinion · Jacobs
Donald W. Ernle, Petitioner
Docket No. 26466-07 · 10/25/2010 · Memorandum Opinion · Wherry
Mordechai Orian, Petitioner
Docket No. 5736-09 · 10/25/2010 · Memorandum Opinion · Haines
Alma Perez, Petitioner
Docket No. 10791-08 · 10/25/2010 · Memorandum Opinion · Wherry
Global Horizons, Inc., Petitioner
Docket No. 19224-07 · 10/25/2010 · Memorandum Opinion · Nims
Timothy S. Schultz, Petitioner
Docket No. 24084-07 · 10/21/2010 · Memorandum Opinion · Kroupa
Dennis Malsom, Petitioner
Docket No. 23540-07 · 10/21/2010 · Memorandum Opinion · Kroupa
Carol D. Andrews, Deceased, Robert Andrews, Successor in Interest, and Robert Andrews, Petitioners
Docket No. 3931-08 · 10/20/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Philip S. Glover, Petitioner
Docket No. 5031-08 · 10/20/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Philip S. Glover, Petitioner
Docket No. 1350-08 · 10/20/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Philip S. Glover, Petitioner
Docket No. 6274-09 · 10/20/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Joseph Toth, Petitioner
Docket No. 17754-08 · 10/20/2010 · Memorandum Opinion · James S. Halpern
Thomas F. Hale, Petitioner
Docket No. 3074-09 · 10/19/2010 · Memorandum Opinion · Wherry
Harry Eugene Mathews, Petitioner
Docket No. 20965-09 · 10/18/2010 · Memorandum Opinion · Dean
Alden J. & Nancy E. Appleton, Petitioner
Docket No. 3714-09 · 10/14/2010 · Memorandum Opinion · Wherry
Yury Liliana Tribin, Petitioner
Docket No. 20879-08 · 10/13/2010 · Memorandum Opinion · Goldberg
Joel P. Arnold, Petitioner
Docket No. 609-09 · 10/12/2010 · Memorandum Opinion · Mary Ann Cohen
Walter Oliver Melvin, Petitioner
Docket No. 6314-09 · 10/12/2010 · Memorandum Opinion · Kroupa
Barry Lee Farris, Petitioner
Docket No. 5273-08 · 10/12/2010 · Memorandum Opinion · Mary Ann Cohen
Walter Oliver Melvin, Petitioner
Docket No. 10503-09 · 10/7/2010 · Memorandum Opinion · Juan F. Vasquez
Maurice Louis, Petitioner
Docket No. 26859-09 · 10/7/2010 · Memorandum Opinion · Juan F. Vasquez
Michael W. & Linda M. Van Brunt, Petitioner
Docket No. 27540-08 · 10/7/2010 · Memorandum Opinion · Juan F. Vasquez
William M. Perry, Petitioner
Docket No. 27960-08 · 10/7/2010 · Memorandum Opinion · Nims
Ramesh J. & Pragati Bosamia, Petitioner
Docket No. 2994-09 · 10/5/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Curtis F. Zastrow, Petitioner
Docket No. 6403-06 · 10/5/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Johnny L. Dennis, Jr. & Jennie Dennis, Petitioners
Docket No. 20768-07 · 10/5/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Martin C. Cooper, Petitioner
Docket No. 23978-06 · 10/5/2010 · Memorandum Opinion · Elizabeth Crewson Paris
Johnny L. Dennis, Jr. & Jennie Dennis, Petitioners
Docket No. 24831-08 · 9/30/2010 · Memorandum Opinion · Mary Ann Cohen
Health Investment Corp. And Subsidiaries, Petitioner
Docket No. 26443-09 · 9/30/2010 · Memorandum Opinion · Mark V. Holmes
Rick & Patricia Mahlum, Petitioner
Docket No. 18466-09 · 9/30/2010 · Memorandum Opinion · Kroupa
John K. Taylor, Petitioner
Docket No. 1642-08 · 9/27/2010 · Memorandum Opinion · Wherry
Dan K. Shaw & Paula Shaw, Petitioners
Docket No. 1305-09 · 9/23/2010 · Memorandum Opinion · Haines
Robert G. & Rhonda L. Sandoval, Petitioner
Docket No. 31355-08 · 9/23/2010 · Memorandum Opinion · Haines
Daisy T. Whitaker, Petitioner
Docket No. 8309-08 · 9/22/2010 · Memorandum Opinion · Wherry
Billy L. & Renetta J. Evans, Petitioner
Docket No. 13601-07 · 9/22/2010 · Memorandum Opinion · L. Paige Marvel
RI Unlimited, Inc., Petitioner
Docket No. 2180-08 · 9/22/2010 · Memorandum Opinion · Richard T. Morrison
James P. & Joan E. Kennedy, Petitioner
Docket No. 8836-06 · 9/16/2010 · Memorandum Opinion · Chiechi
LR Development Company LLC, Transferee, 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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