Home/Federal/Tax Court

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)

293 opinions indexed · filter: 2014 · MOP · showing most recent 100.

Docket No. 21550-12 · 12/30/2014 · Memorandum Opinion · L. Paige Marvel
Patricia Milligan, Petitioner
Docket No. 22039-11 · 12/29/2014 · Memorandum Opinion · Richard T. Morrison
Peymon Mottahedeh & April Mottahedeh, Petitioners
Docket No. 15929-10 · 12/22/2014 · Memorandum Opinion · Mary Ann Cohen
Hamlet C. Bennett, Petitioner
Docket No. 25565-12 · 12/22/2014 · Memorandum Opinion · Jacobs
Oliver Barr McClellan & Cecile Williams McClellan, Petitioners
Docket No. 3143-13 · 12/22/2014 · Memorandum Opinion · Mary Ann Cohen
Gary Lee Pansier & Joan Renee Pansier, Petitioners
Docket No. 8009-12 · 12/17/2014 · Memorandum Opinion · Elizabeth Crewson Paris
Rose A. Wodack, Petitioner
Docket No. 8470-13 · 12/16/2014 · Memorandum Opinion · Joseph W. Nega
Raymond Price, III & Lynn M. Price, Petitioners
Docket No. 4301-13 · 12/16/2014 · Memorandum Opinion · Joseph W. Nega
Raymond Price, III & Lynn M. Price, Petitioners
Docket No. 30942-12 · 12/15/2014 · Memorandum Opinion · Robert P. Ruwe
Steven Edward Hillman, Petitioner
Docket No. 28214-12 · 12/15/2014 · Memorandum Opinion · Juan F. Vasquez
Jay Rosenthal, Petitioner
Docket No. 27807-11 · 12/15/2014 · Memorandum Opinion · Joseph W. Nega
Leroy Muncy, Petitioner
Docket No. 14048-12 · 12/11/2014 · Memorandum Opinion · Albert G. Lauber
Harold P. Kupersmit, Petitioner
Docket No. 24111-11 · 12/11/2014 · Memorandum Opinion · Albert G. Lauber
Anthony E. Clifford, Petitioner
Docket No. 16162-13 · 12/11/2014 · Memorandum Opinion · Albert G. Lauber
Spencer Hosie & Diane Rice Hosie, Petitioners
Docket No. 28393-09 · 12/11/2014 · Memorandum Opinion · Joseph W. Nega
Larry J. Austin, Petitioner
Docket No. 31197-12 · 12/10/2014 · Memorandum Opinion · Albert G. Lauber
Amazon.Com, Inc. & Subsidiaries, Petitioner
Docket No. 28399-08 · 12/9/2014 · Memorandum Opinion · Ronald L. Buch
Christopher Salmonson, Petitioner
Docket No. 2301-13 · 12/2/2014 · Memorandum Opinion · Gerber
Teresa Palomares a.k.a. Teresa Garcia, Petitioners
Docket No. 6664-13 · 11/25/2014 · Memorandum Opinion · Dawson
Lindsay M. Johnson, Petitioner and Joshua T. Hart, Intervenor, Petitioners
Docket No. 8032-10 · 11/25/2014 · Memorandum Opinion · Peter J. Panuthos
Amir Safakish, Petitioner
Docket No. 10436-13 · 11/25/2014 · Memorandum Opinion · Chiechi
Paul Neil Filzer, Petitioner
Docket No. 8690-13 · 11/24/2014 · Memorandum Opinion · Juan F. Vasquez
Andrea Rae Demeter, Petitioner and Jeffrey A. Demeter, Intervenor, Petitioners
Docket No. 4243-12 · 11/24/2014 · Memorandum Opinion · James S. Halpern
James B. Budish, Petitioner
Docket No. 11212-12 · 11/20/2014 · Memorandum Opinion · Kathleen Kerrigan
Mark A. Van Malssen & Patricia D. Kiley, Petitioners
Docket No. 28012-11 · 11/20/2014 · Memorandum Opinion · Juan F. Vasquez
William D. Evans & Caroline F. Evans, Petitioners
Docket No. 8349-13 · 11/17/2014 · Memorandum Opinion · Kathleen Kerrigan
James Clement Powell & Lucy Hamrick Powell, Petitioners
Docket No. 6525-13 · 11/17/2014 · Memorandum Opinion · Mary Ann Cohen
Ronald L. Kirkpatrick, Sr., Petitioner
Docket No. 12808-09 · 11/13/2014 · Memorandum Opinion · Albert G. Lauber
Frank Kenneth Worth a.k.a. Frank K. Worth a.k.a. Frank Worth, Petitioners
Docket No. 12573-09 · 11/13/2014 · Memorandum Opinion · Albert G. Lauber
Frank Kenneth Worth, a.k.a. Frank K. Worth, a.k.a. Frank Worth & Helen Laura Worth, a.k.a. Helen L. Worth, a.k.a. Helen Worth, Petitioners
Docket No. 14580-09 · 11/13/2014 · Memorandum Opinion · Albert G. Lauber
Donald Kenneth Worth & Marie Ann Worth, Petitioners
Docket No. 21710-12 · 11/13/2014 · Memorandum Opinion · Albert G. Lauber
Mel A. Annuzzi & Jean L. Annuzzi, Petitioners
Docket No. 13155-14 · 11/10/2014 · Memorandum Opinion · Armen
Janetta Lee Perry, Petitioner
Docket No. 21052-12 · 11/6/2014 · Memorandum Opinion · Dawson
Grace Foundation, R. S. Ohendalski, Trustee, Petitioners
Docket No. 18426-09 · 11/6/2014 · Memorandum Opinion · Joseph H. Gale
Edward M. Reisner & Manda K. Weintraub, Petitioners
Docket No. 19672-11 · 11/3/2014 · Memorandum Opinion · Ronald L. Buch
Eugene J. Kernan, Petitioner
Docket No. 5605-13 · 10/30/2014 · Memorandum Opinion · Albert G. Lauber
Charles Copeland & Arlene Copeland, Petitioners
Docket No. 7367-13 · 10/30/2014 · Memorandum Opinion · Mary Ann Cohen
Brian K. Brinkley, Petitioner
Docket No. 21206-10 · 10/29/2014 · Memorandum Opinion · Ronald L. Buch
Securitas Holdings, Inc. and Subsidiaries, Petitioner
Docket No. 8751-13 · 10/27/2014 · Memorandum Opinion · Albert G. Lauber
Lourdes Puentes, Petitioner
Docket No. 5112-14 · 10/22/2014 · Memorandum Opinion · Armen
Joseph Sanchez, Petitioner
Docket No. 26759-11 · 10/22/2014 · Memorandum Opinion · James S. Halpern
Elizabeth Varela, Petitioner and Jose M. Lozano, Intervenor, Petitioners
Docket No. 1710-12 · 10/20/2014 · Memorandum Opinion · Juan F. Vasquez
C. Lynn Moses, Petitioner
Docket No. 27364-12 · 10/20/2014 · Memorandum Opinion · Joseph Robert Goeke
Engstrom, Lipscomb & Lack, APC, Petitioner
Docket No. 18291-12 · 10/16/2014 · Memorandum Opinion · Kathleen Kerrigan
R. Jean Fisher, Petitioner
Docket No. 25917-11 · 10/16/2014 · Memorandum Opinion · Kathleen Kerrigan
Kim Reinhart, Petitioner
Docket No. 8349-12 · 10/14/2014 · Memorandum Opinion · Jacobs
Jacqueline D. Burrell, Petitioner
Docket No. 1770-12 · 10/9/2014 · Memorandum Opinion · Joseph H. Gale
David Franklin Day & Ronda Ching Day, Petitioners
Docket No. 29857-07 · 10/9/2014 · Memorandum Opinion · Jacobs
Bruce A. Hauptman, Petitioner
Docket No. 6633-13 · 10/9/2014 · Memorandum Opinion · Albert G. Lauber
Stephen Hunt Howell, Petitioner
Docket No. 5194-13 · 10/9/2014 · Memorandum Opinion · Albert G. Lauber
Wole Odujinrin a.k.a. Oluwole Olumide Odujinrin, Petitioners
Docket No. 29868-07 · 10/9/2014 · Memorandum Opinion · Jacobs
Bruce A. Hauptman, Petitioner
Docket No. 9652-13 · 10/9/2014 · Memorandum Opinion · Joseph W. Nega
Robert B. Anderson & Cheri L. Anderson, Petitioners
Docket No. 18026-05 · 10/8/2014 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 29616-13 · 10/8/2014 · Memorandum Opinion · Armen
Douglas W. Lundy & Renitta H. Lundy, Petitioners
Docket No. 18097-05 · 10/8/2014 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 19009-12 · 10/8/2014 · Memorandum Opinion · Chiechi
Scott M. Langert, Petitioner
Docket No. 28057-09 · 10/8/2014 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 20177-11 · 10/7/2014 · Memorandum Opinion · Laro
Richard H. Cullifer, Transferee, Petitioner
Docket No. 19754-11 · 10/7/2014 · Memorandum Opinion · Albert G. Lauber
Central Motorplex, Inc., Petitioner
Docket No. 26742-12 · 10/6/2014 · Memorandum Opinion · Ronald L. Buch
Gust Kalapodis & Frances L. Kalapodis, Petitioners
Docket No. 9779-12 · 10/6/2014 · Memorandum Opinion · Joseph W. Nega
Gerald Wayne Wheeler, Petitioner
Docket No. 23344-11 · 10/6/2014 · Memorandum Opinion · Joseph W. Nega
Irene K. Wang, Petitioner and Stephen Tsai, Intervenor, Petitioners
Docket No. 6195-13 · 10/2/2014 · Memorandum Opinion · Albert G. Lauber
Thad Deshawn Smith, Petitioner
Docket No. 29044-11 · 10/2/2014 · Memorandum Opinion · Albert G. Lauber
Susan Crile, Petitioner
Docket No. 9713-10 · 10/2/2014 · Memorandum Opinion · Albert G. Lauber
Susan Crile, Petitioner
Docket No. 14460-09 · 10/1/2014 · Memorandum Opinion · Juan F. Vasquez
Douglas J. Boyd & Karen B. Boyd, Petitioners
Docket No. 6210-10 · 10/1/2014 · Memorandum Opinion · Juan F. Vasquez
Douglas J. Boyd & Karen B. Boyd, Petitioners
Docket No. 14435-09 · 10/1/2014 · Memorandum Opinion · Juan F. Vasquez
Eric G. Suder, Petitioner
Docket No. 6183-10 · 10/1/2014 · Memorandum Opinion · Juan F. Vasquez
Eric G. Suder, Petitioner
Docket No. 15427-13 · 10/1/2014 · Memorandum Opinion · David Gustafson
Brian R. Cunningham, Petitioner
Docket No. 26033-12 · 9/30/2014 · Memorandum Opinion · Gerber
Binh Nguyen & Nhat K. Nguyen, Petitioners
Docket No. 9312-11 · 9/30/2014 · Memorandum Opinion · Joseph Robert Goeke
Charles Paul Le Beau, Petitioner
Docket No. 26096-11 · 9/25/2014 · Memorandum Opinion · Wherry
Daren J. Barone & Colleen R. Barone, Petitioners
Docket No. 26041-11 · 9/25/2014 · Memorandum Opinion · Wherry
Gregory S. Watkins & Linda Watkins, Petitioners
Docket No. 13515-11 · 9/24/2014 · Memorandum Opinion · David Gustafson
Maryann Larkin & Thomas Larkin, Petitioners
Docket No. 18735-13 · 9/24/2014 · Memorandum Opinion · Albert G. Lauber
Dora E. Caudle, Petitioner
Docket No. 14545-12 · 9/23/2014 · Memorandum Opinion · Albert G. Lauber
Howard E. May & Estate of Judith A. May, Deceased, Marcia M. May, Personal Representative, Petitioners
Docket No. 12282-13 · 9/23/2014 · Memorandum Opinion · Robert P. Ruwe
Anthony J. Hendricks, Petitioner
Docket No. 21000-11 · 9/23/2014 · Memorandum Opinion · John O. Colvin
Vladimir Roudakov, Petitioner
Docket No. 22283-12 · 9/17/2014 · Memorandum Opinion · Juan F. Vasquez
Howard W. Mylander & Jacquelyn L. Mylander, Petitioners
Docket No. 3300-11 · 9/17/2014 · Memorandum Opinion · David Gustafson
William Cavallaro, Donor, Petitioner
Docket No. 3354-11 · 9/17/2014 · Memorandum Opinion · David Gustafson
Patricia A. Cavallaro, Donor, Petitioner
Docket No. 2214-11 · 9/17/2014 · Memorandum Opinion · Elizabeth Crewson Paris
Virgil V. Work, Jr., Petitioner
Docket No. 24091-13 · 9/15/2014 · Memorandum Opinion · Armen
Donald Thomas Salzer, Petitioner
Docket No. 23218-12 · 9/15/2014 · Memorandum Opinion · Ronald L. Buch
James A. Walker, P.A., Petitioner
Docket No. 24901-12 · 9/11/2014 · Memorandum Opinion · Armen
Brian & Apryl Bussen, Petitioner
Docket No. 1954-12 · 9/11/2014 · Memorandum Opinion · Chiechi
Garey A. Cosentino & Jo-Ann Cosentino, Petitioners
Docket No. 25684-11 · 9/11/2014 · Memorandum Opinion · Ronald L. Buch
Vanney Associates, Inc., Petitioner
Docket No. 24966-12 · 9/8/2014 · Memorandum Opinion · Wherry
Patricia L. Lang, Petitioner
Docket No. 7632-12 · 9/3/2014 · Memorandum Opinion · Mark V. Holmes
Visionmonitor Software, LLC, Torgeir Mantor, Tax Matters Partner, Petitioner
Docket No. 26444-11 · 9/3/2014 · Memorandum Opinion · Ronald L. Buch
Harold Cortes & Julie Cortes, Petitioners
Docket No. 11252-12 · 9/3/2014 · Memorandum Opinion · Ronald L. Buch
Harold Cortes & Julie Cortes, Petitioners
Docket No. 26494-12 · 9/2/2014 · Memorandum Opinion · Mary Ann Cohen
Jerry Wayne Green & Ramona Kaye Green, Petitioners
Docket No. 19878-11 · 9/2/2014 · Memorandum Opinion · Elizabeth Crewson Paris
Leon Mac Crosswhite, Petitioner
Docket No. 29005-10 · 9/2/2014 · Memorandum Opinion · Wherry
Charles T. Bruce & Mary A. Bruce, Petitioners
Docket No. 9729-12 · 8/28/2014 · Memorandum Opinion · Laro
Hector Sanchez, Petitioner
Docket No. 30957-09 · 8/28/2014 · Memorandum Opinion · Maurice B. Foley
Terry L. Wright & Cheryl A. Wright, Petitioners
Docket No. 18774-11 · 8/28/2014 · Memorandum Opinion · Wherry
Delbert M. Bunch, Deceased and Ernestine L. Bunch, Petitioners
Docket No. 1851-12 · 8/28/2014 · Memorandum Opinion · Ronald L. Buch
Eladio Duarte & Azucena Bailon-Rivas, Petitioners
Docket No. 7218-12 · 8/26/2014 · Memorandum Opinion · Mary Ann Cohen
Zhengnan Shi, 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.

U.S. Tax Court Opinions

By year

By judge