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)
369 opinions indexed · filter: 2011 · MOP · showing most recent 100.
- Docket No. 21796-09 · 12/29/2011 · Memorandum Opinion · Michael B. ThorntonAlpha Diallo, Petitioner
- Docket No. 27388-08 · 12/27/2011 · Memorandum Opinion · SwiftJan Reynolds, Transferee, Petitioner
- Docket No. 27386-08 · 12/27/2011 · Memorandum Opinion · SwiftSharon L. Coklan, Transferee, Petitioner
- Docket No. 26737-08 · 12/27/2011 · Memorandum Opinion · SwiftRay Feldman, Transferee, Petitioner
- Docket No. 27393-08 · 12/27/2011 · Memorandum Opinion · SwiftRichard Feldmann, Transferee, Petitioner
- Docket No. 22013-07 · 12/27/2011 · Memorandum Opinion · KroupaEstate of Rudolph Moragne, A Disabled Person, Donna Moragne & Elaine Moragne, Limited Guardians, Petitioners
- Docket No. 3772-08 · 12/27/2011 · Memorandum Opinion · KroupaEstate of Rudolph Moragne, A Disabled Person, Donna Moragne and Elaine Moragne, Limited Guardians, Petitioners
- Docket No. 27389-08 · 12/27/2011 · Memorandum Opinion · SwiftCarrie Donahue, Transferee, Petitioner
- Docket No. 27392-08 · 12/27/2011 · Memorandum Opinion · SwiftRobert Donahue, Transferee, Petitioner
- Docket No. 27390-08 · 12/27/2011 · Memorandum Opinion · SwiftRhea Dugan, Transferee, Petitioner
- Docket No. 27387-08 · 12/27/2011 · Memorandum Opinion · SwiftJill K. Reynolds, Transferee, Petitioner
- Docket No. 5526-07 · 12/27/2011 · Memorandum Opinion · Joseph Robert GoekeFrank Sawyer Trust of May 1992, Transferee, Carol S. Parks, Trustee, Petitioners
- Docket No. 27391-08 · 12/27/2011 · Memorandum Opinion · SwiftEmma McClintock, Transferee, Petitioner
- Docket No. 26557-09 · 12/22/2011 · Memorandum Opinion · WherryIllya Bell, Petitioner
- Docket No. 5080-10 · 12/22/2011 · Memorandum Opinion · Thomas B. WellsSyed A. & Rafiunnisa R. Ahmed, Petitioner
- Docket No. 7377-10 · 12/22/2011 · Memorandum Opinion · Thomas B. WellsJohn C. Hughes, Petitioner
- Docket No. 30957-09 · 12/22/2011 · Memorandum Opinion · Thomas B. WellsTerry L. Wright & Cheryl A. Wright, Petitioners
- Docket No. 18296-08 · 12/22/2011 · Memorandum Opinion · Richard T. MorrisonWayne Lasier Wilmot, Petitioner
- Docket No. 14996-09 · 12/19/2011 · Memorandum Opinion · KroupaPeter A. McLauchlan, Petitioner
- Docket No. 2720-09 · 12/19/2011 · Memorandum Opinion · Mark V. HolmesErik McBride Thompson, Petitioner
- Docket No. 8441-10 · 12/19/2011 · Memorandum Opinion · HainesRichard Loren Morgan, Petitioner
- Docket No. 2718-09 · 12/19/2011 · Memorandum Opinion · Mark V. HolmesErik McBride Thompson, Petitioner
- Docket No. 14440-09 · 12/15/2011 · Memorandum Opinion · Michael B. ThorntonHolly Waldron a.k.a. Holly Hops, Petitioners
- Docket No. 24026-09 · 12/15/2011 · Memorandum Opinion · Michael B. ThorntonHolly B. Hops a.k.a. Holly B. Waldron, Petitioners
- Docket No. 22655-09 · 12/14/2011 · Memorandum Opinion · HainesEzekiel Kamps, Petitioner
- Docket No. 24329-06 · 12/12/2011 · Memorandum Opinion · KroupaAllen L. Davis, Petitioner
- Docket No. 2758-07 · 12/12/2011 · Memorandum Opinion · KroupaJared A. & Bridget Davis, Petitioner
- Docket No. 2757-07 · 12/12/2011 · Memorandum Opinion · KroupaJ. David & Dianne M. Rosenberg, Petitioner
- Docket No. 2759-07 · 12/12/2011 · Memorandum Opinion · KroupaA. David & Tracy Davis, Petitioner
- Docket No. 16043-10 · 12/7/2011 · Memorandum Opinion · David GustafsonCynthia Busche, Petitioner
- Docket No. 16721-08 · 12/5/2011 · Memorandum Opinion · WherryOmar J. Nasir, Petitioner
- Docket No. 15589-09 · 12/5/2011 · Memorandum Opinion · WherryMary E. Haggerty, Petitioner
- Docket No. 11755-10 · 11/29/2011 · Memorandum Opinion · ChiechiJohn Anthony Dominguez, Petitioner
- Docket No. 24428-09 · 11/29/2011 · Memorandum Opinion · Juan F. VasquezStephen & Carolann Lampf, Petitioner
- Docket No. 14912-10 · 11/28/2011 · Memorandum Opinion · HainesKamal A. Hiramanek, Petitioner, and Adil Hiramanek, Intervenor, Petitioners
- Docket No. 615-10 · 11/23/2011 · Memorandum Opinion · HainesCharles R. Wheeler, Petitioner
- Docket No. 22667-07 · 11/23/2011 · Memorandum Opinion · HainesJohn E. & Frances L. Rogers, Petitioner
- Docket No. 8981-10 · 11/21/2011 · Memorandum Opinion · Richard T. MorrisonJohn J. & Teresa M. Brennan, Petitioner
- Docket No. 13213-10 · 11/17/2011 · Memorandum Opinion · KroupaJason Chai, Petitioner
- Docket No. 14382-08 · 11/17/2011 · Memorandum Opinion · WherryWilliam J. Licha & Alicia T. Licha a.k.a. Alicia Tovar, Petitioners
- Docket No. 6241-07 · 11/17/2011 · Memorandum Opinion · Richard T. MorrisonMary A. Penland, Petitioner
- Docket No. 14036-07 · 11/16/2011 · Memorandum Opinion · Elizabeth Crewson ParisVernell David West, Petitioner
- Docket No. 30261-89 · 11/16/2011 · Memorandum Opinion · LaroAllen Powerstein & Rita Powerstein Rosen, Petitioners
- Docket No. 13443-92 · 11/16/2011 · Memorandum Opinion · LaroAllen D. Powerstein, Petitioner
- Docket No. 8805-07 · 11/15/2011 · Memorandum Opinion · Elizabeth Crewson ParisJihad N. & Joy A. Ahmad, Petitioner
- Docket No. 1599-10 · 11/15/2011 · Memorandum Opinion · Elizabeth Crewson ParisDavid C. Waring, Petitioner
- Docket No. 28387-09 · 11/10/2011 · Memorandum Opinion · Elizabeth Crewson ParisBenny Nipps, Petitioner
- Docket No. 14981-09 · 11/10/2011 · Memorandum Opinion · Maurice B. FoleyAndrew Dean Shelton, Petitioner
- Docket No. 14506-10 · 11/10/2011 · Memorandum Opinion · Elizabeth Crewson ParisDavid Roy Callihan, Petitioner
- Docket No. 23193-09 · 11/8/2011 · Memorandum Opinion · Juan F. VasquezJames F. Moore, Petitioner
- Docket No. 23538-09 · 11/7/2011 · Memorandum Opinion · Juan F. VasquezJoyce Ann Linzy, Petitioner
- Docket No. 27528-09 · 11/7/2011 · Memorandum Opinion · ChiechiKelvin & Jacqueline Burley, Petitioner
- Docket No. 21671-08 · 11/7/2011 · Memorandum Opinion · Joseph H. GaleMiguel A. & Antonia Gutierrez, Petitioner
- Docket No. 17775-08 · 11/3/2011 · Memorandum Opinion · Joseph Robert GoekeMartin G. Plotkin, Petitioner
- Docket No. 3531-08 · 11/3/2011 · Memorandum Opinion · James S. HalpernPerry W. Browning, Petitioner
- Docket No. 29397-08 · 11/2/2011 · Memorandum Opinion · HainesEstate of Paul H. Liljestrand, Deceased, Robert Liljestrand, Executor, Petitioners
- Docket No. 27795-09 · 11/1/2011 · Memorandum Opinion · ChiechiGlenn R. & Deborah A. Crane, Petitioner
- Docket No. 15862-09 · 11/1/2011 · Memorandum Opinion · Joseph Robert GoekeTreve W. & Stephanie L. Kinsey, Petitioner
- Docket No. 22007-10 · 11/1/2011 · Memorandum Opinion · ArmenWilliam J. Quarterman, Petitioner
- Docket No. 4493-09 · 10/31/2011 · Memorandum Opinion · Richard T. MorrisonGeorge R. Ward, Petitioner and Victoria J. Ward, Intervenor, Petitioners
- Docket No. 10942-10 · 10/31/2011 · Memorandum Opinion · Juan F. VasquezGerald James & Monica Somonia Ware, Petitioner
- Docket No. 22217-09 · 10/31/2011 · Memorandum Opinion · Richard T. MorrisonD & R Financial Services Incorporated, Petitioner
- Docket No. 7549-10 · 10/31/2011 · Memorandum Opinion · KroupaEstate of Vincent J. Duncan, Sr., Deceased, Northern Trust, NA & Vincent J. Duncan, Jr., Co-Executors, Petitioners
- Docket No. 6699-07 · 10/27/2011 · Memorandum Opinion · HainesDenise Kilker, Petitioner
- Docket No. 7397-10 · 10/27/2011 · Memorandum Opinion · Elizabeth Crewson ParisBrian Steven Richmond, Petitioner
- Docket No. 220-10 · 10/25/2011 · Memorandum Opinion · Juan F. VasquezRichard A. Nixon, Petitioner
- Docket No. 13357-10 · 10/24/2011 · Memorandum Opinion · Mary Ann CohenEliana Farias, Petitioner
- Docket No. 15355-09 · 10/20/2011 · Memorandum Opinion · WherryEldo Klingenberg, Petitioner
- Docket No. 12640-04 · 10/19/2011 · Memorandum Opinion · Elizabeth Crewson ParisThe Heritage Organization, LLC, GMK Family Holdings, LLC, Tax Matters Partner, Petitioners
- Docket No. 13062-05 · 10/19/2011 · Memorandum Opinion · Elizabeth Crewson ParisThe Heritage Organization, LLC,, GMK Family Holdings, L.L.C., Tax Matters Partner, Petitioners
- Docket No. 8955-10 · 10/17/2011 · Memorandum Opinion · WherryAngel Alarcon, Jr., Petitioner
- Docket No. 16853-08 · 10/11/2011 · Memorandum Opinion · James S. HalpernEstate of Louise Paxton Gallagher, Deceased, F. Gordon Spoor, Personal Representative, Petitioners
- Docket No. 14572-07 · 10/5/2011 · Memorandum Opinion · Thomas B. WellsShelby L. & Donzella H. Jordan, Petitioner
- Docket No. 25162-10 · 10/4/2011 · Memorandum Opinion · LaroFuchon DeAnne Drain, Petitioner
- Docket No. 31191-08 · 10/3/2011 · Memorandum Opinion · WherryKhatchatour Akopian & Ruzanna Terfanyan, Petitioners
- Docket No. 1577-09 · 10/3/2011 · Memorandum Opinion · WherryLouis Greenwald, Petitioner
- Docket No. 13864-10 · 10/3/2011 · Memorandum Opinion · Mary Ann CohenDaniel & Magdelena Delgado, Petitioner
- Docket No. 9530-09 · 10/3/2011 · Memorandum Opinion · Thomas B. WellsBarry S. Friedberg & Charlotte Moss, Petitioners
- Docket No. 25736-09 · 10/3/2011 · Memorandum Opinion · Mary Ann CohenHealthpoint, Ltd., DFB Pharmaceuticals, Inc., Tax Matters Partner, Petitioners
- Docket No. 19804-08 · 9/29/2011 · Memorandum Opinion · L. Paige MarvelHenricus C. & Pamela Van Der Lee, Petitioner
- Docket No. 21786-08 · 9/29/2011 · Memorandum Opinion · Michael B. ThorntonDaniel E. & Marilyn J. Fuhrman, Petitioner
- Docket No. 6039-09 · 9/29/2011 · Memorandum Opinion · L. Paige MarvelMichelle S. Torrisi, Petitioner
- Docket No. 13255-07 · 9/28/2011 · Memorandum Opinion · L. Paige MarvelGodfrey C. Ekwenugo, Petitioner
- Docket No. 29169-08 · 9/28/2011 · Memorandum Opinion · L. Paige MarvelGodfrey C. Ekwenugo, Petitioner
- Docket No. 15045-08 · 9/28/2011 · Memorandum Opinion · L. Paige MarvelGodfrey C. Ekwenugo, Petitioner
- Docket No. 1545-09 · 9/28/2011 · Memorandum Opinion · HainesThomas & Monica L. Kleber, Petitioner
- Docket No. 14693-09 · 9/26/2011 · Memorandum Opinion · LaroMary Ann T. Garavaglia, Petitioner
- Docket No. 14274-09 · 9/26/2011 · Memorandum Opinion · HainesTheresa M. Karam, Petitioner
- Docket No. 2500-07 · 9/26/2011 · Memorandum Opinion · LaroCharles L. Garavaglia, Petitioner
- Docket No. 3050-09 · 9/26/2011 · Memorandum Opinion · LaroConcert Staging Services, Inc., Petitioner
- Docket No. 13561-09 · 9/26/2011 · Memorandum Opinion · WherryDouglas & Gina Rundlett, Petitioner
- Docket No. 27928-08 · 9/22/2011 · Memorandum Opinion · Richard T. MorrisonBernard J. & Martha Williams, Petitioner
- Docket No. 13394-10 · 9/21/2011 · Memorandum Opinion · SwiftGary A. Lyseng, Petitioner
- Docket No. 6429-09 · 9/20/2011 · Memorandum Opinion · Mary Ann CohenEstate of William L. Weller, Deceased, Nicole D. Weller, Personal Representative, Petitioners
- Docket No. 3251-09 · 9/20/2011 · Memorandum Opinion · LaroRovakat, LLC, a Partnership, Shant S. Hovnanian, Tax Matters Partner, Petitioners
- Docket No. 17118-10 · 9/19/2011 · Memorandum Opinion · LaroHan Kook LLC I-D, Han Kook LLC II-D, Chenery Capital Management Inc., and Chenery Management Inc., Partners Other Than the Tax Matters Partners, Petitioners
- Docket No. 17139-10 · 9/19/2011 · Memorandum Opinion · LaroHan Kook LLC I-I, Han Kook LLC II-I, Chenery Capital Management, Inc. and Chenery Management Incorporated, Partners Other Than the Tax Matters Partner, Petitioners
- Docket No. 26268-09 · 9/12/2011 · Memorandum Opinion · KroupaMercato Global Opportunities Fund, LP, Jason Chai, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 15208-10 · 9/12/2011 · Memorandum Opinion · Joseph Robert GoekeThor & Marilyn Solberg, Petitioner
- Docket No. 21655-09 · 9/8/2011 · Memorandum Opinion · KornerTom & Nancy Miller, 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.