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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)

471 opinions indexed · filter: 2012 · MOP · showing most recent 100.

Docket No. 14289-09 · 12/27/2012 · Memorandum Opinion · Michael B. Thornton
John J. Norman, Jr. & M. Elizabeth Norman, Petitioners
Docket No. 27417-10 · 12/26/2012 · Memorandum Opinion · Juan F. Vasquez
Donald R. & Brenda T. Fitch, Petitioner
Docket No. 2488-11 · 12/26/2012 · Memorandum Opinion · Armen
Edward R. Zampella, Petitioner
Docket No. 28687-10 · 12/26/2012 · Memorandum Opinion · Juan F. Vasquez
Robert W. & Kathy S. Parker, Petitioner
Docket No. 157-10 · 12/26/2012 · Memorandum Opinion · Juan F. Vasquez
Donald R. & Brenda T. Fitch, Petitioner
Docket No. 27401-10 · 12/26/2012 · Memorandum Opinion · Juan F. Vasquez
Donald R. & Brenda T. Fitch, Petitioner
Docket No. 17011-10 · 12/20/2012 · Memorandum Opinion · Juan F. Vasquez
Todd John Daniels, Petitioner
Docket No. 11984-11 · 12/20/2012 · Memorandum Opinion · Mary Ann Cohen
Jorge Martinez, Petitioner
Docket No. 18485-11 · 12/20/2012 · Memorandum Opinion · Mark V. Holmes
Gabriel Villagrana, Petitioner
Docket No. 24382-06 · 12/19/2012 · Memorandum Opinion · Laro
Robert M. Scharringhausen, Petitioner
Docket No. 16189-11 · 12/19/2012 · Memorandum Opinion · Kathleen Kerrigan
Richard D. & Cheryl Rasmussen, Petitioner
Docket No. 5692-11 · 12/19/2012 · Memorandum Opinion · Chiechi
David Matthew & Melinda D. Hanson, Petitioner
Docket No. 6105-10 · 12/19/2012 · Memorandum Opinion · Richard T. Morrison
Paula J. Halata, Petitioner
Docket No. 11024-11 · 12/18/2012 · Memorandum Opinion · Daniel A. Guy, Jr.
Elizabeth H. Ratcliffe a.k.a. Elizabeth H. Hiatt, Petitioners
Docket No. 9276-03 · 12/18/2012 · Memorandum Opinion · Michael B. Thornton
Selvia Zaklama, Petitioner
Docket No. 9277-03 · 12/18/2012 · Memorandum Opinion · Michael B. Thornton
Esmat Zaklama, Deceased, Petitioner
Docket No. 9275-03 · 12/18/2012 · Memorandum Opinion · Michael B. Thornton
Selvia Zaklama, Petitioner
Docket No. 7577-11 · 12/18/2012 · Memorandum Opinion · Kathleen Kerrigan
John Craig Schuller, Petitioner
Docket No. 19061-06 · 12/18/2012 · Memorandum Opinion · Joseph H. Gale
Atef Sa'd, Petitioner
Docket No. 12954-11 · 12/18/2012 · Memorandum Opinion · Kathleen Kerrigan
John Craig Schuller, Petitioner
Docket No. 29632-09 · 12/17/2012 · Memorandum Opinion · Richard T. Morrison
Walter C. Minnick & A.K. Lienhart, Petitioners
Docket No. 6009-09 · 12/13/2012 · Memorandum Opinion · Jacobs
Karl E. Cross, Petitioner
Docket No. 1956-11 · 12/11/2012 · Memorandum Opinion · Kroupa
Carnell Specks & Cheryl Specks, Petitioners
Docket No. 8811-11 · 12/10/2012 · Memorandum Opinion · Kathleen Kerrigan
Business Integration Services, Inc., Petitioner
Docket No. 4225-12 · 12/6/2012 · Memorandum Opinion · Kroupa
Robert Perez Morales, Petitioner
Docket No. 5316-12 · 12/6/2012 · Memorandum Opinion · Kroupa
Ronda Kay Morales, Petitioner
Docket No. 12937-07 · 12/5/2012 · Memorandum Opinion · Juan F. Vasquez
Rawls Trading, LP, Rawls Management Corporation, Tax Matters Partner, Petitioners
Docket No. 14880-07 · 12/5/2012 · Memorandum Opinion · Juan F. Vasquez
Rawls Group, L.P., Rawls Family, L.P., Rawls Management Corporation, Jerry Rawls and The Jerry S. Rawls Business Trust, Jerry Rawls, Trustee, Partners Other Than the Tax Matters Partner, Petitioners
Docket No. 28711-09 · 12/4/2012 · Memorandum Opinion · Mark V. Holmes
Allison T. O'Neil, Petitioner and Michael J. O'Neil, Intervenor, Petitioners
Docket No. 6379-12 · 12/4/2012 · Memorandum Opinion · David Gustafson
Lee Roy Sullivan, Jr., Petitioner
Docket No. 22113-10 · 12/4/2012 · Memorandum Opinion · Laro
Howard B. Efron, Petitioner
Docket No. 12109-10 · 12/3/2012 · Memorandum Opinion · Swift
W. Russell & Teresa Van Camp, Petitioner
Docket No. 25295-10 · 12/3/2012 · Memorandum Opinion · L. Paige Marvel
John A. Sernett, Petitioner
Docket No. 21125-10 · 12/3/2012 · Memorandum Opinion · Maurice B. Foley
ACM Environmental Services, Inc., Petitioner
Docket No. 18413-10 · 12/3/2012 · Memorandum Opinion · L. Paige Marvel
Kenneth R. Harris, Petitioner
Docket No. 21127-10 · 12/3/2012 · Memorandum Opinion · Maurice B. Foley
Patrick T. & Liah R. Griffin, Petitioner
Docket No. 21126-10 · 12/3/2012 · Memorandum Opinion · Maurice B. Foley
ACM Engineering & Environmental Services, Inc., Petitioner
Docket No. 13443-10 · 12/3/2012 · Memorandum Opinion · Mary Ann Cohen
Joseph R. Posluns, Petitioner
Docket No. 12110-10 · 12/3/2012 · Memorandum Opinion · Swift
W. Russell & Teresa Van Camp, Petitioner
Docket No. 27236-09 · 11/29/2012 · Memorandum Opinion · Richard T. Morrison
Linda J. Romano-Murphy, Petitioner
Docket No. 21378-03 · 11/29/2012 · Memorandum Opinion · Mark V. Holmes
Stephen M. Gaggero, Petitioner
Docket No. 1235-12 · 11/28/2012 · Memorandum Opinion · Chiechi
Erik William Skidmore, Petitioner
Docket No. 21175-09 · 11/28/2012 · Memorandum Opinion · Mary Ann Cohen
Thomas S. Gluckman & Roby R. Gluckman, Petitioners
Docket No. 20280-06 · 11/27/2012 · Memorandum Opinion · Haines
G.D. Parker, Inc., Petitioner
Docket No. 5044-10 · 11/27/2012 · Memorandum Opinion · Haines
G.D. Parker, Inc., Petitioner
Docket No. 11736-10 · 11/27/2012 · Memorandum Opinion · L. Paige Marvel
Elizabeth O'Brien, Petitioner
Docket No. 29268-09 · 11/27/2012 · Memorandum Opinion · Haines
G.D. Parker, Inc., Petitioner
Docket No. 5020-10 · 11/27/2012 · Memorandum Opinion · Haines
G D. Parker, Inc., Petitioner
Docket No. 17269-11 · 11/27/2012 · Memorandum Opinion · Elizabeth Crewson Paris
John T. Minemyer, Petitioner
Docket No. 30825-09 · 11/26/2012 · Memorandum Opinion · Mark V. Holmes
James A. Cavanaugh, Jr., Petitioner
Docket No. 24708-10 · 11/20/2012 · Memorandum Opinion · Richard T. Morrison
Jean Bridgmon, Petitioner
Docket No. 13413-10 · 11/20/2012 · Memorandum Opinion · L. Paige Marvel
Sandy Good, Petitioner
Docket No. 21320-09 · 11/19/2012 · Memorandum Opinion · Elizabeth Crewson Paris
Carol Trescott, Petitioner
Docket No. 15177-10 · 11/19/2012 · Memorandum Opinion · Richard T. Morrison
Karl Gregg & Jinny H. S. Weatherly, Petitioner
Docket No. 10379-11 · 11/19/2012 · Memorandum Opinion · Kathleen Kerrigan
Sandra Kay Radeke, Petitioner
Docket No. 4865-10 · 11/15/2012 · Memorandum Opinion · Joseph Robert Goeke
Fred Deutsch, Petitioner
Docket No. 7234-11 · 11/14/2012 · Memorandum Opinion · Juan F. Vasquez
Daniel Hugh O'Connor, Petitioner
Docket No. 17743-11 · 11/13/2012 · Memorandum Opinion · James S. Halpern
JAG Brokerage, Inc., Petitioners
Docket No. 12847-05 · 11/13/2012 · Memorandum Opinion · Chiechi
Who515 Investment Partners, Mark Scholten, Tax Matters Partner, Petitioners
Docket No. 26511-10 · 11/7/2012 · Memorandum Opinion · Robert P. Ruwe
Kenneth W. Bond, Petitioner
Docket No. 1193-10 · 11/7/2012 · Memorandum Opinion · Maurice B. Foley
Estate of Sylvia E. Bates, Deceased, Sheri Beersman, Executor and Trustee, Petitioners
Docket No. 13304-11 · 11/7/2012 · Memorandum Opinion · Michael B. Thornton
Eddie W. Harris, Jr., Petitioner
Docket No. 27532-08 · 11/6/2012 · Memorandum Opinion · Thomas B. Wells
Alessio Azzari, Inc., Petitioner
Docket No. 27913-11 · 11/6/2012 · Memorandum Opinion · Robert P. Ruwe
Charles L. Hartley, Petitioner
Docket No. 9481-10 · 11/5/2012 · Memorandum Opinion · Wherry
Juan M. & Susana M. Herrera, Petitioner
Docket No. 24815-10 · 11/5/2012 · Memorandum Opinion · Mary Ann Cohen
Richard H. & Elsa L. Philpott, Petitioner
Docket No. 25912-11 · 11/5/2012 · Memorandum Opinion · Robert P. Ruwe
Burton F. Tucker, Petitioner
Docket No. 7392-09 · 11/1/2012 · Memorandum Opinion · Elizabeth Crewson Paris
John H. Nix, III, Petitioner
Docket No. 5903-10 · 11/1/2012 · Memorandum Opinion · L. Paige Marvel
Lauren A. & Michael H. Howell, Petitioner
Docket No. 5650-11 · 11/1/2012 · Memorandum Opinion · Mary Ann Cohen
Bruce & Sherilyn S. Gunkle, Petitioner
Docket No. 30373-07 · 11/1/2012 · Memorandum Opinion · Jacobs
Lawrence L. Kibler, Petitioner
Docket No. 24620-09 · 11/1/2012 · Memorandum Opinion · Elizabeth Crewson Paris
John H. Nix, III, Petitioner
Docket No. 30370-07 · 11/1/2012 · Memorandum Opinion · Jacobs
Donald J. Kipnis, Petitioner
Docket No. 2396-10 · 10/31/2012 · Memorandum Opinion · Richard T. Morrison
Christopher E. Huminski, Petitioner
Docket No. 26843-10 · 10/31/2012 · Memorandum Opinion · Thomas B. Wells
Loren G. Rice Trust, Loren Georgette Rice, Trustee, Petitioners
Docket No. 25833-10 · 10/25/2012 · Memorandum Opinion · Gerber
Churchill, LTD. Employee Stock Ownership Plan & Trust, Petitioner
Docket No. 23870-10 · 10/25/2012 · Memorandum Opinion · James S. Halpern
Scott Chrush, Petitioner
Docket No. 19475-10 · 10/24/2012 · Memorandum Opinion · Whalen
Linda G. Gaitor, Petitioner
Docket No. 9449-11 · 10/24/2012 · Memorandum Opinion · Joseph Robert Goeke
Richard E. Blodgett, Jr. & Ora L. Blodgett, Petitioners
Docket No. 9049-11 · 10/23/2012 · Memorandum Opinion · Wherry
LaKeisha Renee Figures, Petitioner
Docket No. 18826-11 · 10/22/2012 · Memorandum Opinion · Chiechi
Elby B. Lyons, Jr., Petitioner
Docket No. 10132-11 · 10/22/2012 · Memorandum Opinion · Joseph Robert Goeke
Anthony M. Bentley, Petitioner
Docket No. 20709-10 · 10/22/2012 · Memorandum Opinion · L. Paige Marvel
John Allen & Kathleen Ann Hatling, Petitioner
Docket No. 9643-10 · 10/18/2012 · Memorandum Opinion · Wherry
Eldo Klingenberg, Petitioner
Docket No. 624-10 · 10/16/2012 · Memorandum Opinion · L. Paige Marvel
Krystal Megan DeLima, Petitioner
Docket No. 8366-09 · 10/15/2012 · Memorandum Opinion · Juan F. Vasquez
Brien C. Blakeney & Pamela A. Hall, Petitioners
Docket No. 16612-09 · 10/15/2012 · Memorandum Opinion · Mark V. Holmes
H & M, Inc., Petitioner
Docket No. 14304-10 · 10/10/2012 · Memorandum Opinion · Juan F. Vasquez
Glenell Henson, Jr., Petitioner and Stephanie A. Henson, Intervenor, Petitioners
Docket No. 1222-11 · 10/9/2012 · Memorandum Opinion · Richard T. Morrison
Robert Scott Flint, Petitioner
Docket No. 10691-09 · 10/9/2012 · Memorandum Opinion · Michael B. Thornton
Isidoro & Irene Rodriguez, Petitioner
Docket No. 11606-11 · 10/4/2012 · Memorandum Opinion · Chiechi
Henry Craig Jenkins, Petitioner
Docket No. 23473-11 · 10/4/2012 · Memorandum Opinion · Laro
Robert G. & Deborah R. Fielder, Petitioner
Docket No. 25927-10 · 10/4/2012 · Memorandum Opinion · Michael B. Thornton
Frances Whitaker Harrington n.k.a. Francesca Elaine Bloom, Petitioner and Kirk J. Harrington, Intervenor, Petitioners
Docket No. 1362-10 · 10/3/2012 · Memorandum Opinion · L. Paige Marvel
Jo Delia Hovind, Petitioner
Docket No. 27873-08 · 10/3/2012 · Memorandum Opinion · Elizabeth Crewson Paris
RP Golf, LLC, SB Golf, LLC, Tax Matters Partner, Petitioners
Docket No. 21552-10 · 10/2/2012 · Memorandum Opinion · James S. Halpern
Jong D. Park, Petitioner
Docket No. 20338-09 · 10/2/2012 · Memorandum Opinion · James S. Halpern
Humberto S. & Clara D. Diaz, Petitioner
Docket No. 27511-11 · 10/1/2012 · Memorandum Opinion · Wherry
Arthur Sarkissian, Petitioner
Docket No. 24401-10 · 10/1/2012 · Memorandum Opinion · Richard T. Morrison
Amy Yu-Wen Chien, Petitioner
Docket No. 10033-10 · 9/27/2012 · Memorandum Opinion · Laro
James William Harris, 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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