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)
371 opinions indexed · filter: 2013 · MOP · showing most recent 100.
- Docket No. 22587-11 · 12/30/2013 · Memorandum Opinion · Thomas B. WellsJames Curtis Brewer, Petitioner
- Docket No. 21356-11 · 12/30/2013 · Memorandum Opinion · Joseph Robert GoekePatrick W. Slater, II & Robin H. Slater, Petitioners
- Docket No. 24251-12 · 12/30/2013 · Memorandum Opinion · Albert G. LauberMichael E. Adighibe, Petitioner
- Docket No. 6558-11 · 12/30/2013 · Memorandum Opinion · KroupaBrenda Reilly-Casey, Petitioner
- Docket No. 21355-11 · 12/30/2013 · Memorandum Opinion · Joseph Robert GoekeAustin Otology Associates, Petitioner
- Docket No. 21704-10 · 12/30/2013 · Memorandum Opinion · Joseph Robert GoekeTravis A. Mathis & Bettina C. Jary-Mathis, Petitioners
- Docket No. 24596-11 · 12/30/2013 · Memorandum Opinion · Joseph Robert GoekeTravis A. Mathis & Bettina C. Jary-Mathis, Petitioners
- Docket No. 23893-12 · 12/23/2013 · Memorandum Opinion · Kathleen KerriganAdam Edward Hart & Lisa Denning Hart, Petitioners
- Docket No. 21332-12 · 12/23/2013 · Memorandum Opinion · KroupaLinda Sharp, Petitioner
- Docket No. 12772-09 · 12/23/2013 · Memorandum Opinion · James S. HalpernPeking Investment Fund LLC, Peking Investment Holdings LLC, Tax Matters Partner, Petitioners
- Docket No. 23061-12 · 12/23/2013 · Memorandum Opinion · Albert G. LauberChristopher V. Pohl, Petitioner
- Docket No. 19754-11 · 12/19/2013 · Memorandum Opinion · Michael B. ThorntonCentral Motorplex, Inc., Petitioner
- Docket No. 2793-12 · 12/19/2013 · Memorandum Opinion · Thomas B. WellsArthur Mason DuPre, Petitioner
- Docket No. 7344-12 · 12/17/2013 · Memorandum Opinion · Elizabeth Crewson ParisNaren Chaganti, Petitioner
- Docket No. 17890-11 · 12/16/2013 · Memorandum Opinion · Daniel A. Guy, Jr.The Council For Education, Petitioner
- Docket No. 22725-12 · 12/16/2013 · Memorandum Opinion · GerberPamela H. Stevenson, Petitioner
- Docket No. 14687-12 · 12/12/2013 · Memorandum Opinion · Joseph W. NegaChristopher A. Bibby, Petitioner
- Docket No. 14733-12 · 12/12/2013 · Memorandum Opinion · GerberMohammad A. Sultan & Mariam Akhter, Petitioners
- Docket No. 3813-12 · 12/12/2013 · Memorandum Opinion · Ronald L. BuchTimothy Dale Thunstedt, Petitioner
- Docket No. 11227-12 · 12/9/2013 · Memorandum Opinion · HainesKenneth M. Moore, Petitioner
- Docket No. 12271-12 · 12/9/2013 · Memorandum Opinion · WherryWilliam D. & Elizabeth R. Foote, Petitioner
- Docket No. 301-12 · 12/9/2013 · Memorandum Opinion · HainesLourdes Puentes, Petitioner
- Docket No. 8023-11 · 12/9/2013 · Memorandum Opinion · LaroJamil E. Abdallah & Majeda J. Abdallah, Petitioners
- Docket No. 5108-11 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 721-09 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 1097-07 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 2360-07 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 31012-09 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 649-08 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 9599-12 · 12/2/2013 · Memorandum Opinion · Robert P. RuweMichael H. & Brenda M. Dudek, Petitioner
- Docket No. 1769-11 · 12/2/2013 · Memorandum Opinion · Robert P. RuweFincourt B Shelton PC, Petitioner
- Docket No. 9721-11 · 12/2/2013 · Memorandum Opinion · James S. HalpernBohdan Senyszyn & Kelly L. Senyszyn, Petitioners
- Docket No. 22837-12 · 11/25/2013 · Memorandum Opinion · Albert G. LauberRobert J. Eichelburg, Petitioner
- Docket No. 25013-06 · 11/25/2013 · Memorandum Opinion · Mark V. HolmesWilliam B. Meyer, Petitioner
- Docket No. 2068-12 · 11/25/2013 · Memorandum Opinion · Maurice B. FoleyChristine C. Peterson & Roger V. Peterson, Petitioners
- Docket No. 16263-11 · 11/25/2013 · Memorandum Opinion · Maurice B. FoleyChristine C. Peterson & Roger V. Peterson, Petitioners
- Docket No. 3768-11 · 11/25/2013 · Memorandum Opinion · Elizabeth Crewson ParisGary L. & Ann T. Fish, Petitioner
- Docket No. 28216-11 · 11/21/2013 · Memorandum Opinion · Juan F. VasquezSiyad A. Jibril, Petitioner
- Docket No. 14625-12 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 22910-12 · 11/19/2013 · Memorandum Opinion · Laro61 York Acquisition, LLC, SIB Partnership, LTD., Tax Matters Partner, Petitioners
- Docket No. 221-10 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 15501-10 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 26176-10 · 11/18/2013 · Memorandum Opinion · James S. HalpernEstate of Diane Tanenblatt, Deceased, Roy L. Greenbaum, Personal Representative, Petitioners
- Docket No. 2955-11 · 11/18/2013 · Memorandum Opinion · WherryLarry F. Anderson, Petitioner
- Docket No. 13912-11 · 11/18/2013 · Memorandum Opinion · WherryStephen J. Staples, Petitioner
- Docket No. 11350-12 · 11/14/2013 · Memorandum Opinion · Daniel A. Guy, Jr.William C. Thompson, Petitioner
- Docket No. 24182-09 · 11/13/2013 · Memorandum Opinion · ChiechiSharon Nelson, Petitioner
- Docket No. 18082-10 · 11/13/2013 · Memorandum Opinion · James S. HalpernBradley C. Reifler & Nancy Reifler, Petitioners
- Docket No. 15336-10 · 11/12/2013 · Memorandum Opinion · Kathleen KerriganGeorge Gorra & Leila Gorra, Petitioners
- Docket No. 24302-10 · 11/12/2013 · Memorandum Opinion · James S. HalpernAbdalla Mohamed, Petitioner
- Docket No. 1576-12 · 11/12/2013 · Memorandum Opinion · Mary Ann CohenJohn Francis & Carol Barrett, Petitioner
- Docket No. 27396-11 · 11/12/2013 · Memorandum Opinion · LaroKulwant S. Pawar & Karmjit K. Pawar, Petitioners
- Docket No. 6853-12 · 11/6/2013 · Memorandum Opinion · LaroBeyazit, LLC, RP Capital Partners, LLC, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 11051-10 · 11/6/2013 · Memorandum Opinion · LaroBuyuk LLC, Boyalik LLC, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 2474-13 · 11/6/2013 · Memorandum Opinion · Juan F. VasquezHorace Monroe Chambers, Petitioner
- Docket No. 14300-11 · 10/31/2013 · Memorandum Opinion · LaroRodney Eric McClellan, Petitioner
- Docket No. 14314-11 · 10/31/2013 · Memorandum Opinion · LaroRodney Eric McClellan, Petitioner
- Docket No. 14095-11 · 10/30/2013 · Memorandum Opinion · Ronald L. BuchRoger A. Phillips, Petitioner
- Docket No. 6417-11 · 10/30/2013 · Memorandum Opinion · Michael B. ThorntonJohn D. Moore & Julia A. Smith f.k.a. Julia A. Moore, Petitioners
- Docket No. 1713-12 · 10/29/2013 · Memorandum Opinion · HainesEdward J. Fine, Petitioner
- Docket No. 12960-11 · 10/29/2013 · Memorandum Opinion · Elizabeth Crewson ParisTerry L. & Sheila K. Ellis, Petitioner
- Docket No. 12415-12 · 10/29/2013 · Memorandum Opinion · Elizabeth Crewson ParisAlvin D. Craighead, Petitioner
- Docket No. 22230-08 · 10/29/2013 · Memorandum Opinion · Mary Ann CohenJohn T. & Ellen J. Norris O'Donnell, Petitioner
- Docket No. 27401-10 · 10/28/2013 · Memorandum Opinion · Juan F. VasquezDonald R. & Brenda T. Fitch, Petitioner
- Docket No. 14754-11 · 10/28/2013 · Memorandum Opinion · WherryRichard Lee Buckner & Elizabeth Ann Buckner, Petitioners
- Docket No. 157-10 · 10/28/2013 · Memorandum Opinion · Juan F. VasquezDonald R. & Brenda T. Fitch, Petitioner
- Docket No. 27417-10 · 10/28/2013 · Memorandum Opinion · Juan F. VasquezDonald R. & Brenda T. Fitch, Petitioner
- Docket No. 5512-12 · 10/23/2013 · Memorandum Opinion · Robert P. RuweThomas P. Ruggeri, Petitioner
- Docket No. 4246-12 · 10/23/2013 · Memorandum Opinion · ChiechiBonita R. Hugee, Petitioner
- Docket No. 28081-11 · 10/22/2013 · Memorandum Opinion · Maurice B. FoleyDavid A. & Melissa A. Hoelscher, Petitioner
- Docket No. 10202-12 · 10/22/2013 · Memorandum Opinion · Mary Ann CohenWilliam L. Cor & Jana K. Cor, Petitioners
- Docket No. 16113-12 · 10/22/2013 · Memorandum Opinion · KroupaPatrick Schlievert & Shirley M. Schlievert, Petitioners
- Docket No. 11789-08 · 10/22/2013 · Memorandum Opinion · Ronald L. BuchJustice & Mary J. Edem, Petitioner
- Docket No. 13234-06 · 10/22/2013 · Memorandum Opinion · Ronald L. BuchJustice & Mary J. Edem, Petitioner
- Docket No. 12428-11 · 10/22/2013 · Memorandum Opinion · Juan F. VasquezCharles P. Karch & Patricia L. Karch, Petitioners
- Docket No. 23029-11 · 10/21/2013 · Memorandum Opinion · DawsonJ & S Auto Painting, Inc., Petitioner
- Docket No. 22328-09 · 10/21/2013 · Memorandum Opinion · Mark V. HolmesBrett Van Alen & Kimberlee Van Alen, Petitioners
- Docket No. 26552-10 · 10/21/2013 · Memorandum Opinion · Richard T. MorrisonPhilip D. Long a.k.a. Phil Long, Petitioners
- Docket No. 4075-10 · 10/21/2013 · Memorandum Opinion · Mark V. HolmesBrandon D. Tomlinson & Shana C. Tomlinson, Petitioners
- Docket No. 23892-10 · 10/21/2013 · Memorandum Opinion · Mary Ann CohenEstate of Helen A. Trombetta, Deceased, Gail C. Dole, Executrix, Petitioners
- Docket No. 17784-10 · 9/30/2013 · Memorandum Opinion · Elizabeth Crewson ParisJoseph D. Scully, Jr., Petitioner
- Docket No. 2120-12 · 9/30/2013 · Memorandum Opinion · HainesSamuel Kornhauser, Petitioner
- Docket No. 2678-10 · 9/30/2013 · Memorandum Opinion · Joseph Robert GoekeFrontier Custom Builders, Inc., Petitioner
- Docket No. 20911-12 · 9/30/2013 · Memorandum Opinion · ChiechiEstate of Franklin Z. Adell, Deceased, Kevin R. Adell, Temporary Co-Personal Representative, Petitioners
- Docket No. 8910-12 · 9/24/2013 · Memorandum Opinion · Albert G. LauberThomas Szekely, Petitioner
- Docket No. 20218-11 · 9/23/2013 · Memorandum Opinion · Thomas B. WellsJose B. Molina & Virna N. Molina, Petitioners
- Docket No. 10707-10 · 9/23/2013 · Memorandum Opinion · Mary Ann CohenHarry E. & Neale P. Obedin, Petitioner
- Docket No. 26683-09 · 9/23/2013 · Memorandum Opinion · KroupaBank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company Inc., Petitioner
- Docket No. 9530-09 · 9/23/2013 · Memorandum Opinion · Thomas B. WellsBarry S. Friedberg & Charlotte Moss, Petitioners
- Docket No. 17403-10 · 9/19/2013 · Memorandum Opinion · L. Paige MarvelLarry & Diane Zavadil, Petitioner
- Docket No. 5094-11 · 9/18/2013 · Memorandum Opinion · LaroAndrea M. Rodriguez, Petitioner
- Docket No. 6444-12 · 9/18/2013 · Memorandum Opinion · Kathleen KerriganMichael P. Cahill, Petitioner
- Docket No. 5093-11 · 9/18/2013 · Memorandum Opinion · LaroZavra D. Rodriguez, Petitioner
- Docket No. 19080-07 · 9/16/2013 · Memorandum Opinion · ChiechiCreditron Financial Corporation, Petitioner
- Docket No. 13230-12 · 9/16/2013 · Memorandum Opinion · Kathleen KerriganJoyce A. Linzy, Petitioner
- Docket No. 25022-10 · 9/16/2013 · Memorandum Opinion · Mary Ann CohenElla Wallace, Petitioner
- Docket No. 9624-10 · 9/11/2013 · Memorandum Opinion · ChiechiDuquesne Light Holdings, Inc. & Subsidiaries f.k.a. DQE, Inc. & Subsidiaries, Petitioners
- Docket No. 7394-11 · 9/10/2013 · Memorandum Opinion · KroupaMcCarthy Companies, LLC, Petitioner
- Docket No. 7376-11 · 9/10/2013 · Memorandum Opinion · KroupaKevin P. & Candace C. McCarthy, Petitioner
- Docket No. 21756-11 · 9/10/2013 · Memorandum Opinion · Richard T. MorrisonBruce E. Phillips, 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.