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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)

348 opinions indexed · filter: 2015 · MOP · showing most recent 100.

Docket No. 8966-15 · 12/30/2015 · Memorandum Opinion · Robert P. Ruwe
Jeffery R. Simmons & Patricia M. Simmons, Petitioners
Docket No. 25093-12 · 12/29/2015 · Memorandum Opinion · Swift
Juan M. Herrera & Susana M. Herrera, Petitioners
Docket No. 5867-14 · 12/29/2015 · Memorandum Opinion · Albert G. Lauber
Caren C. Hare, Petitioner
Docket No. 12994-12 · 12/28/2015 · Memorandum Opinion · Joseph Robert Goeke
Estate of Barbara M. Purdue, Deceased, William J. Purdue, Susan P. Christoff, Nancy P. Myhre, and Hazel P. Beatty, Statutory Executors, Petitioners
Docket No. 29829-12 · 12/28/2015 · Memorandum Opinion · Joseph Robert Goeke
Estate of Barbara M. Purdue, Deceased, Donor, William J. Purdue, Susan P. Christoff, Nancy P. Myhre, and Hazel P. Beatty, Statutory Executors, Petitioners
Docket No. 27884-13 · 12/28/2015 · Memorandum Opinion · Albert G. Lauber
Samuel Striker, Petitioner
Docket No. 354-12 · 12/28/2015 · Memorandum Opinion · Swift
Michael Tseytin & Ella Tseytin, Petitioners
Docket No. 26241-13 · 12/22/2015 · Memorandum Opinion · Maurice B. Foley
Estate of Bernice Newberger, Deceased, JP Morgan Chase Bank, N.A., Susan Newberger, and Nancy Newberger, Co-Trustees, Petitioners
Docket No. 20408-14 · 12/21/2015 · Memorandum Opinion · Albert G. Lauber
Gene Hawkins, Petitioner
Docket No. 18572-13 · 12/16/2015 · Memorandum Opinion · Joseph Robert Goeke
Michael G. Judah & Sally A. Judah, Petitioners
Docket No. 5403-08 · 12/16/2015 · Memorandum Opinion · James S. Halpern
Jeremiah J. O'Connor & Mary K. O'Connor, Petitioners
Docket No. 1948-15 · 12/15/2015 · Memorandum Opinion · Michael B. Thornton
Jody Lee Raida, Petitioner
Docket No. 23344-14 · 12/14/2015 · Memorandum Opinion · Joseph W. Nega
James A. Ogden & Christie E. Ogden, Petitioners
Docket No. 14799-13 · 12/14/2015 · Memorandum Opinion · L. Paige Marvel
Saleh Omar, Petitioner
Docket No. 6656-13 · 12/14/2015 · Memorandum Opinion · Richard T. Morrison
Daniel Lee Berglund, Petitioner
Docket No. 17625-13 · 12/14/2015 · Memorandum Opinion · Joseph W. Nega
Clarence McDonald Leland, Jr. & Myna Green Leland, Petitioners
Docket No. 2694-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Warren W. Wills, Jr. & Margaret A. Wright, Petitioners
Docket No. 16642-14 · 12/9/2015 · Memorandum Opinion · Laro
Twin City Roofing and Sheet Metal, Inc., Petitioner
Docket No. 2683-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
John A. Atkinson & Judy B. Atkinson, Petitioners
Docket No. 2700-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Dwight C. Hopkins & Martha W. Hopkins, Petitioners
Docket No. 16641-14 · 12/9/2015 · Memorandum Opinion · Laro
Terry M. Schank & Paula J. Schank, Petitioners
Docket No. 8097-13 · 12/9/2015 · Memorandum Opinion · Albert G. Lauber
Sumner Redstone, Petitioner
Docket No. 2695-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
H. Edward Wright, III & Phyllis C. Wright, Petitioners
Docket No. 2693-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Kenan C. Wright & Molly F. Wright, Petitioners
Docket No. 18938-12 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
The Reserve Club at St. James Plantation, LLC, Reserve Development Co., Tax Matters Partner, Petitioners
Docket No. 893-14 · 12/3/2015 · Memorandum Opinion · Mary Ann Cohen
John Henry Besaw, Petitioner
Docket No. 23361-13 · 12/3/2015 · Memorandum Opinion · Chiechi
Victor M. Kantchev & Daniela A. Kantchev, Petitioners
Docket No. 13516-13 · 12/2/2015 · Memorandum Opinion · Elizabeth Crewson Paris
David L. Charley & Julia A. Charley, Petitioners
Docket No. 7071-10 · 12/1/2015 · Memorandum Opinion · Ronald L. Buch
Richard C. Alterman, Trust U/A/D May 9, 2000, Richard C. Alterman, Trustee, Transferee, Petitioners
Docket No. 6940-10 · 12/1/2015 · Memorandum Opinion · Ronald L. Buch
Bryan S. Alterman Trust U/A/D May 9, 2000, Bryan S. Alterman, Trustee, Transferee, Petitioners
Docket No. 20636-11 · 12/1/2015 · Memorandum Opinion · Ronald L. Buch
Estate of John Marks Alterman, Deceased, Melvin S. Black, Personal Representative, Transferee, Petitioners
Docket No. 6936-10 · 12/1/2015 · Memorandum Opinion · Ronald L. Buch
John M. Alterman Trust U/A/D May 9, 2000, Ronald Gordon and Donald Gavid, Trustees, Transferee, Petitioners
Docket No. 9780-14 · 11/30/2015 · Memorandum Opinion · Albert G. Lauber
Carlos V. Yguico & Jennifer C. Yguico, Petitioners
Docket No. 25416-12 · 11/30/2015 · Memorandum Opinion · Albert G. Lauber
Ambawalage S. Silva, Petitioner
Docket No. 28057-09 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 18026-05 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 18097-05 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 3503-15 · 11/24/2015 · Memorandum Opinion · Jacobs
Estate of Russell Badgett, Jr., Deceased, Bentley Badgett, Jr., Executor, Petitioners
Docket No. 28049-14 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Sharon L. Garrett, Petitioner
Docket No. 10776-13 · 11/23/2015 · Memorandum Opinion · Haines
Fleming Cardiovascular, P.A., Petitioner
Docket No. 16899-14 · 11/23/2015 · Memorandum Opinion · Chiechi
Frank D. Mathews, Jr., Petitioner
Docket No. 22084-14 · 11/19/2015 · Memorandum Opinion · Joseph W. Nega
Lori L. Hall, Petitioner
Docket No. 9178-08 · 11/19/2015 · Memorandum Opinion · James S. Halpern
Ad Global 2000 Fund LLC, Warsaw Television Cable Corp., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 28810-13 · 11/19/2015 · Memorandum Opinion · Joseph W. Nega
Randy Steinberg & Betina Steinberg, Petitioners
Docket No. 28865-13 · 11/19/2015 · Memorandum Opinion · Joseph W. Nega
Jon M. Nissley, Petitioner
Docket No. 9177-08 · 11/19/2015 · Memorandum Opinion · James S. Halpern
Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 19647-13 · 11/18/2015 · Memorandum Opinion · Juan F. Vasquez
Bruce Edward Haddix & Rae Ann Haddix, Petitioners
Docket No. 20303-13 · 11/16/2015 · Memorandum Opinion · Cary Douglas Pugh
GameHearts, a Montana Nonprofit Corporation, Petitioner
Docket No. 2790-13 · 11/16/2015 · Memorandum Opinion · Juan F. Vasquez
Marie Beaubrun, Petitioners
Docket No. 9304-14 · 11/16/2015 · Memorandum Opinion · Albert G. Lauber
Christopher McMullen, Petitioner
Docket No. 6866-12 · 11/4/2015 · Memorandum Opinion · Albert G. Lauber
Eric Edward Chandler, Petitioner
Docket No. 20785-13 · 11/4/2015 · Memorandum Opinion · Joseph W. Nega
Miccosukee Tribe Of Indians Of Florida, Petitioner
Docket No. 29242-13 · 11/3/2015 · Memorandum Opinion · Kathleen Kerrigan
Gregory Martens, Petitioner
Docket No. 22033-12 · 11/3/2015 · Memorandum Opinion · Haines
Mark R. Smith & Yong N. Smith, Petitioners
Docket No. 29107-12 · 11/3/2015 · Memorandum Opinion · Mary Ann Cohen
Jefferson Cartwright & Judith Cartwright, Petitioners
Docket No. 29621-12 · 11/3/2015 · Memorandum Opinion · Haines
Mark R. Smith & Yong N. Smith, Petitioners
Docket No. 15600-14 · 10/28/2015 · Memorandum Opinion · Laro
Ronald Lawson & Karen Bey, Petitioners
Docket No. 11465-13 · 10/27/2015 · Memorandum Opinion · Albert G. Lauber
Dennis M. Powers, Petitioner
Docket No. 31176-12 · 10/27/2015 · Memorandum Opinion · Richard T. Morrison
Priscilla Ann Clues, Petitioner
Docket No. 17380-07 · 10/26/2015 · Memorandum Opinion · Juan F. Vasquez
William D. Trumbly, Jr. & Vicky B. Wood, Petitioners
Docket No. 8798-13 · 10/26/2015 · Memorandum Opinion · Albert G. Lauber
Stephen J. Dunn & Geri L. Dunn, Petitioners
Docket No. 5678-12 · 10/22/2015 · Memorandum Opinion · Haines
Canna Care, Inc., a California not-for-profit Corporation, Petitioner
Docket No. 23124-12 · 10/19/2015 · Memorandum Opinion · Laro
William F. Poppe, Petitioner
Docket No. 13382-13 · 10/15/2015 · Memorandum Opinion · Chiechi
Steven Lavell Gassoway, Petitioner
Docket No. 27429-12 · 10/15/2015 · Memorandum Opinion · Mary Ann Cohen
William S. Karras & Shana Karras, Petitioners
Docket No. 19095-12 · 10/15/2015 · Memorandum Opinion · Ronald L. Buch
Jose Espaillat & Mirian Lizardo, Petitioners
Docket No. 27370-12 · 10/15/2015 · Memorandum Opinion · Mary Ann Cohen
WSK & Sons, Inc., Petitioner
Docket No. 23630-12 · 10/14/2015 · Memorandum Opinion · Albert G. Lauber
Michael A. Tricarichi, Transferee, Petitioner
Docket No. 2487-14 · 10/13/2015 · Memorandum Opinion · Chiechi
Donald A. Wesley & Sandra F. Wesley, Petitioners
Docket No. 18082-10 · 10/13/2015 · Memorandum Opinion · Laro
Bradley C. Reifler & Nancy Reifler, Petitioners
Docket No. 12777-13 · 10/7/2015 · Memorandum Opinion · Albert G. Lauber
Mark A. Williams, Petitioner
Docket No. 7694-13 · 10/6/2015 · Memorandum Opinion · Thomas B. Wells
Richard Brian Friedman & Sandra Madow Friedman, Petitioners
Docket No. 12703-10 · 10/6/2015 · Memorandum Opinion · Joseph Robert Goeke
Charles K. Robb, Transferee, Petitioner
Docket No. 12681-10 · 10/6/2015 · Memorandum Opinion · Joseph Robert Goeke
William J. Kardash, Sr., Transferee, Petitioner
Docket No. 21047-14 · 10/5/2015 · Memorandum Opinion · Dawson
DNA Pro Ventures, Inc. Employee Stock Ownership Plan, Petitioner
Docket No. 22360-12 · 9/29/2015 · Memorandum Opinion · James S. Halpern
Scott Labor, LLC, Petitioner
Docket No. 6789-13 · 9/28/2015 · Memorandum Opinion · Ronald L. Buch
Fred Cooper & Jennifer L. Brady, Petitioners
Docket No. 8838-13 · 9/28/2015 · Memorandum Opinion · Joseph Robert Goeke
Dale Michael Shenk & Diane Mary Shenk, Petitioners
Docket No. 8438-13 · 9/28/2015 · Memorandum Opinion · L. Paige Marvel
American Milling, LP, UN Limited, Tax Matters Partner, Petitioner
Docket No. 3702-14 · 9/28/2015 · Memorandum Opinion · Mary Ann Cohen
Donald Lee Dunnigan, Petitioner
Docket No. 17910-11 · 9/22/2015 · Memorandum Opinion · Joseph Robert Goeke
Michael R. Young, Petitioner
Docket No. 1176-13 · 9/22/2015 · Memorandum Opinion · Joseph Robert Goeke
William D. Foote & Elizabeth R. Foote, Petitioners
Docket No. 19797-13 · 9/22/2015 · Memorandum Opinion · Joseph W. Nega
Harvey L. Tucker, Petitioner
Docket No. 11089-15 · 9/22/2015 · Memorandum Opinion · Armen
Robert H. Tilden, Petitioner
Docket No. 19496-13 · 9/22/2015 · Memorandum Opinion · Joseph W. Nega
Mark D. Jasperson, Petitioner
Docket No. 1132-14 · 9/21/2015 · Memorandum Opinion · Laro
Estate of John D. DiMarco, Deceased, Laurence Agnes, Executor, Petitioners
Docket No. 16466-13 · 9/21/2015 · Memorandum Opinion · Juan F. Vasquez
Ronald G.S. Au, Petitioner
Docket No. 12031-13 · 9/16/2015 · Memorandum Opinion · Elizabeth Crewson Paris
Lesley Roberts Thomas, Petitioners
Docket No. 23496-13 · 9/14/2015 · Memorandum Opinion · Maurice B. Foley
Charles Okonkwo & Cecilia Okonkwo, Petitioners
Docket No. 12152-13 · 9/14/2015 · Memorandum Opinion · Mary Ann Cohen
Transupport, Incorporated, Petitioner
Docket No. 1753-14 · 9/14/2015 · Memorandum Opinion · Joseph Robert Goeke
Willie C. Scott & Sandra N. Scott, Petitioners
Docket No. 10691-13 · 9/10/2015 · Memorandum Opinion · Haines
Ronald Craig Fish, Petitioner
Docket No. 27277-11 · 9/10/2015 · Memorandum Opinion · Juan F. Vasquez
Gary Wayne Rodrigues, Petitioner
Docket No. 3095-14 · 9/10/2015 · Memorandum Opinion · Joseph W. Nega
Harvey Friedman & Gloria Friedman, Petitioners
Docket No. 27786-13 · 9/9/2015 · Memorandum Opinion · Mary Ann Cohen
Patricia D. Clark, Petitioner
Docket No. 5383-11 · 9/8/2015 · Memorandum Opinion · Ronald L. Buch
Manjit Rochlani, Deceased and Bony M. Rochlani, Petitioners
Docket No. 16563-13 · 9/8/2015 · Memorandum Opinion · Albert G. Lauber
Erna Mikel, Petitioner
Docket No. 29213-13 · 9/8/2015 · Memorandum Opinion · Albert G. Lauber
Donald Hill & Judith Hill, Petitioners
Docket No. 16538-13 · 9/8/2015 · Memorandum Opinion · Albert G. Lauber
Israel Mikel, Petitioner
Docket No. 3733-13 · 8/27/2015 · Memorandum Opinion · Elizabeth Crewson Paris
Randy Tillery & Rachel Benator, Petitioners

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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