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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)

294 opinions indexed · filter: 2016 · MOP · showing most recent 100.

Docket No. 30026-14 · 12/29/2016 · Memorandum Opinion · Kathleen Kerrigan
Kenneth Pitner, Petitioner
Docket No. 25467-12 · 12/29/2016 · Memorandum Opinion · Kathleen Kerrigan
Sam T. Jewell, Petitioner
Docket No. 8685-14 · 12/29/2016 · Memorandum Opinion · Elizabeth Crewson Paris
Ryan M. Fleischer, Petitioner
Docket No. 27515-13 · 12/27/2016 · Memorandum Opinion · Cary Douglas Pugh
Jo Ann Snodgrass, Petitioner
Docket No. 13990-12 · 12/27/2016 · Memorandum Opinion · Richard T. Morrison
Urve V. Moyer, Incompetent, Calvin L. Moyer, Next Friend, Petitioners
Docket No. 8887-13 · 12/22/2016 · Memorandum Opinion · Robert P. Ruwe
Cecilia M. Hylton, Petitioner
Docket No. 4955-14 · 12/22/2016 · Memorandum Opinion · Robert P. Ruwe
Cecilia M. Hylton, Petitioner
Docket No. 11142-13 · 12/22/2016 · Memorandum Opinion · Albert G. Lauber
Phyllis E. McGrady & Christopher R. Antoniacci, Petitioners
Docket No. 20602-12 · 12/22/2016 · Memorandum Opinion · Albert G. Lauber
Phyllis E. McGrady & Christopher R. Antoniacci, Petitioners
Docket No. 14716-15 · 12/21/2016 · Memorandum Opinion · Mary Ann Cohen
Bobby R. Hargis & Brenda J. Hargis, Petitioners
Docket No. 1387-15 · 12/21/2016 · Memorandum Opinion · Chiechi
Nathan A. Peake, Petitioner
Docket No. 7186-14 · 12/19/2016 · Memorandum Opinion · David Gustafson
Walter S. Mack, Jr. & Consuelo C. Mack, Petitioners
Docket No. 6034-15 · 12/19/2016 · Memorandum Opinion · Jacobs
Robert Archer, Petitioner
Docket No. 3622-11 · 12/19/2016 · Memorandum Opinion · Elizabeth Crewson Paris
Suzanne D. Oster Ozimkoski, Petitioner
Docket No. 6033-15 · 12/19/2016 · Memorandum Opinion · Jacobs
Sara Archer, Petitioner
Docket No. 9177-08 · 12/14/2016 · Memorandum Opinion · James S. Halpern
Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 25651-13 · 12/14/2016 · Memorandum Opinion · Juan F. Vasquez
Calvin T. Morton, Petitioner
Docket No. 9178-08 · 12/14/2016 · 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. 3825-14 · 12/14/2016 · Memorandum Opinion · L. Paige Marvel
Jerald L. Carmody, Petitioner
Docket No. 8113-12 · 12/13/2016 · Memorandum Opinion · Ronald L. Buch
King and Gardiner Farms, LLC, Keith Gardiner, Tax Matters Partner, Petitioners
Docket No. 8112-12 · 12/13/2016 · Memorandum Opinion · Ronald L. Buch
Rosedale Ranch, A General Partnership, Rosedale Farming Group, Tax Matters Partner, Petitioners
Docket No. 8111-12 · 12/13/2016 · Memorandum Opinion · Ronald L. Buch
Wasco Real Properties I, LLC, Gardiner Family Trust, Tax Matters Partner, Petitioners
Docket No. 920-14 · 12/12/2016 · Memorandum Opinion · Armen
Community Education Foundation, Petitioner
Docket No. 7344-12 · 12/7/2016 · Memorandum Opinion · Ronald L. Buch
Naren Chaganti, Petitioner
Docket No. 27211-10 · 12/6/2016 · Memorandum Opinion · Mark V. Holmes
Boris Putanec & Jeana J. Toney, Petitioners
Docket No. 13025-08 · 12/6/2016 · Memorandum Opinion · Mark V. Holmes
Boris Putanec & Jeana J. Toney, Petitioners
Docket No. 13227-14 · 12/5/2016 · Memorandum Opinion · Richard T. Morrison
Chinweike Nwabasili, Petitioner
Docket No. 18154-15 · 12/5/2016 · Memorandum Opinion · Michael B. Thornton
Robert L. Anderson, Petitioner
Docket No. 4226-15 · 12/1/2016 · Memorandum Opinion · Jacobs
Ajibola O. Ibidunni, Petitioner
Docket No. 23553-15 · 11/29/2016 · Memorandum Opinion · Albert G. Lauber
Richard Isaac Fine & Maryellen Olman-Fine, Petitioners
Docket No. 14921-13 · 11/23/2016 · Memorandum Opinion · Robert P. Ruwe
Malcolm D. Alexander, Petitioner
Docket No. 12152-13 · 11/23/2016 · Memorandum Opinion · Mary Ann Cohen
Transupport, Incorporated, Petitioner
Docket No. 17635-14 · 11/23/2016 · Memorandum Opinion · Ronald L. Buch
Glen A. Blair, Petitioner
Docket No. 17459-15 · 11/22/2016 · Memorandum Opinion · Michael B. Thornton
Roger L. Lingren, Petitioner
Docket No. 28925-11 · 11/22/2016 · Memorandum Opinion · Richard T. Morrison
Cari Barnes, Petitioner
Docket No. 961-14 · 11/21/2016 · Memorandum Opinion · Juan F. Vasquez
Patricia J. Anderson & Thomas Brodersen, Petitioners
Docket No. 21720-13 · 11/17/2016 · Memorandum Opinion · Mark V. Holmes
Barry R. Skog, Petitioner
Docket No. 18128-12 · 11/16/2016 · Memorandum Opinion · Joseph H. Gale
The Malulani Group, Limited And Subsidiary, Petitioner
Docket No. 12694-15 · 11/16/2016 · Memorandum Opinion · Joseph W. Nega
Jose R. Pena, Petitioner
Docket No. 9097-13 · 11/14/2016 · Memorandum Opinion · James S. Halpern
Philip Joseph Franklin, Petitioner
Docket No. 10858-14 · 11/9/2016 · Memorandum Opinion · Tamara W. Ashford
William E. Lowe & Tess Lowe, Petitioners
Docket No. 13293-14 · 11/9/2016 · Memorandum Opinion · Cary Douglas Pugh
Bradley A. Ballard, Petitioner
Docket No. 1722-08 · 11/8/2016 · Memorandum Opinion · Albert G. Lauber
Estate of Robert C. Duncan, Deceased, Dan Duncan and Jan Duncan, Co-Executors, and Jannette Duncan, Petitioners
Docket No. 29992-14 · 11/8/2016 · Memorandum Opinion · Cary Douglas Pugh
Jeffrey C. Woody, Petitioner
Docket No. 22350-14 · 11/8/2016 · Memorandum Opinion · Richard T. Morrison
Harold P. Kupersmit, Petitioner
Docket No. 12854-14 · 11/8/2016 · Memorandum Opinion · Elizabeth Crewson Paris
Ward Dean, Petitioner
Docket No. 20689-09 · 11/8/2016 · Memorandum Opinion · Albert G. Lauber
Estate of Robert C. Duncan, Deceased, Dan Duncan and Jan Duncan, Co-Executors, and Jannette Duncan, Petitioners
Docket No. 12761-15 · 11/3/2016 · Memorandum Opinion · Kathleen Kerrigan
Yosef A. Tsehay, Petitioner
Docket No. 9433-13 · 11/2/2016 · Memorandum Opinion · Juan F. Vasquez
Christina M. Fitzpatrick, Petitioner
Docket No. 24713-15 · 11/2/2016 · Memorandum Opinion · Albert G. Lauber
Urgent Care Nurses Registry, Inc., Petitioner
Docket No. 15258-14 · 10/31/2016 · Memorandum Opinion · Richard T. Morrison
Howard Bruce Coates & Tandi A. Coates, Petitioners
Docket No. 20781-14 · 10/26/2016 · Memorandum Opinion · Cary Douglas Pugh
Clifton E. Stanley & Darlene H. Stanley, Petitioners
Docket No. 14556-14 · 10/26/2016 · Memorandum Opinion · Maurice B. Foley
Stephen T. Rangen & Joyce G. Rangen, Petitioners
Docket No. 8793-14 · 10/25/2016 · Memorandum Opinion · Albert G. Lauber
W. Morgan Parker & Linda M. Parker, Petitioners
Docket No. 28725-11 · 10/20/2016 · Memorandum Opinion · Chiechi
Michael Shamrock & Victoria Bigg, Petitioners
Docket No. 18700-15 · 10/19/2016 · Memorandum Opinion · Daniel A. Guy, Jr.
Michael J. St. Claire, Petitioner
Docket No. 26598-14 · 10/17/2016 · Memorandum Opinion · Kathleen Kerrigan
Robert Talbot, Petitioner
Docket No. 17017-11 · 10/13/2016 · Memorandum Opinion · Joseph Robert Goeke
Palmer Ranch Holdings Ltd., Palmer Ranch Holdings, Inc., Tax Matters Partner, Petitioners
Docket No. 6231-11 · 10/11/2016 · Memorandum Opinion · Elizabeth Crewson Paris
Marty Dale Martin, Petitioners
Docket No. 15351-13 · 10/6/2016 · Memorandum Opinion · Albert G. Lauber
Herb Vest, Petitioner
Docket No. 15353-13 · 10/6/2016 · Memorandum Opinion · Albert G. Lauber
Herb Vest, Petitioner
Docket No. 15352-13 · 10/6/2016 · Memorandum Opinion · Albert G. Lauber
Herb Vest, Petitioner
Docket No. 23243-13 · 10/6/2016 · Memorandum Opinion · Albert G. Lauber
Mary L. Hatcher & Bradley J. Hatcher, Petitioners
Docket No. 23720-13 · 10/6/2016 · Memorandum Opinion · Albert G. Lauber
Mary L. Hatcher a.k.a. Mary L. Bell, Petitioners
Docket No. 8312-09 · 10/4/2016 · Memorandum Opinion · Mark V. Holmes
Ramon Reynoso, Petitioner
Docket No. 22326-14 · 10/4/2016 · Memorandum Opinion · Chiechi
Dwayne Smith, Petitioner
Docket No. 10231-11 · 9/29/2016 · Memorandum Opinion · Chiechi
Estate of Edward G. Beyer, Deceased, Craig E. Plassmeyer, Executor, Petitioners
Docket No. 31216-12 · 9/29/2016 · Memorandum Opinion · Joseph W. Nega
Heber E. Costello, LLC, Scott D. Costello, Single Member, Petitioners
Docket No. 686-13 · 9/29/2016 · Memorandum Opinion · Joseph W. Nega
Heber E. Costello, LLC, Scott D. Costello, Single Member, Petitioners
Docket No. 8483-15 · 9/28/2016 · Memorandum Opinion · Mary Ann Cohen
Dora Marie Martinez & Carlos Garcia, Petitioners
Docket No. 26790-13 · 9/27/2016 · Memorandum Opinion · Joseph Robert Goeke
Carey Clayton Mills, Petitioner
Docket No. 24549-15 · 9/27/2016 · Memorandum Opinion · Gerber
Shenita A. Hill, Petitioner
Docket No. 28049-14 · 9/26/2016 · Memorandum Opinion · James S. Halpern
Sharon L. Garrett, Petitioner
Docket No. 9533-14 · 9/26/2016 · Memorandum Opinion · Chiechi
Victor Lesende & Sara J. Lesende, Petitioners
Docket No. 28170-14 · 9/20/2016 · Memorandum Opinion · Robert P. Ruwe
Ajai Prakash & Swarn Prakash, Petitioners
Docket No. 10754-14 · 9/20/2016 · Memorandum Opinion · Mark V. Holmes
Estate of Howard J. Barnhorst, II, Deceased, Marnie W. Barnhorst, Successor in Interest & Marnie W. Barnhorst, Petitioners
Docket No. 5054-15 · 9/19/2016 · Memorandum Opinion · Jacobs
James William Harris, Petitioner
Docket No. 26978-12 · 9/19/2016 · Memorandum Opinion · Richard T. Morrison
Jay D. Schechter, Petitioner
Docket No. 9299-15 · 9/15/2016 · Memorandum Opinion · Mary Ann Cohen
Juan P. Gomez, Petitioner
Docket No. 19460-14 · 9/14/2016 · Memorandum Opinion · Mary Ann Cohen
Paul F. Barnhart, Jr. & Karol Ann Barnhart, Petitioners
Docket No. 9894-12 · 9/14/2016 · Memorandum Opinion · Mark V. Holmes
Maria G. Leslie, Petitioner
Docket No. 28661-14 · 9/14/2016 · Memorandum Opinion · Richard T. Morrison
Bonita L. Perry, Petitioner
Docket No. 19459-14 · 9/14/2016 · Memorandum Opinion · Mary Ann Cohen
L. Irvin Barnhart, Deceased, Paul F. Barnhart, Jr., Independent Executor, Petitioners
Docket No. 27014-12 · 9/14/2016 · Memorandum Opinion · Mark V. Holmes
Maria G. Leslie, Petitioner
Docket No. 19458-14 · 9/14/2016 · Memorandum Opinion · Mary Ann Cohen
Barnhart Ranch, Co., Petitioner
Docket No. 28483-14 · 9/13/2016 · Memorandum Opinion · Robert P. Ruwe
Adetutu Canty, Petitioner
Docket No. 1673-13 · 9/12/2016 · Memorandum Opinion · Mark V. Holmes
John R. Galbraith & Mary M. Galbraith, Petitioners
Docket No. 2616-13 · 9/12/2016 · Memorandum Opinion · Elizabeth Crewson Paris
Ronald W. White, Petitioner
Docket No. 17242-13 · 8/29/2016 · Memorandum Opinion · Richard T. Morrison
Sam D. Kilpatrick, Petitioner
Docket No. 279-15 · 8/25/2016 · Memorandum Opinion · Kathleen Kerrigan
Amas Canzoni, Petitioner
Docket No. 16465-14 · 8/25/2016 · Memorandum Opinion · Tamara W. Ashford
Joseph N. Hunter, Petitioner
Docket No. 10658-15 · 8/24/2016 · Memorandum Opinion · Albert G. Lauber
Dale M. Conti, Petitioner
Docket No. 16617-14 · 8/24/2016 · Memorandum Opinion · Juan F. Vasquez
Scott Singer Installations, Inc., Petitioner
Docket No. 6393-14 · 8/24/2016 · Memorandum Opinion · Juan F. Vasquez
Scott Singer Installations, Inc., Petitioners
Docket No. 10729-13 · 8/24/2016 · Memorandum Opinion · Albert G. Lauber
Spiridon Spireas & Amalia Kassapidis-Spireas, Petitioners
Docket No. 24821-13 · 8/23/2016 · Memorandum Opinion · Chiechi
Mary E. Barie & Thomas R. Barie, Petitioners
Docket No. 17682-14 · 8/23/2016 · Memorandum Opinion · Cary Douglas Pugh
Johnnie C. Walker, Petitioner
Docket No. 2065-15 · 8/22/2016 · Memorandum Opinion · Albert G. Lauber
Abraham J. George, Petitioner
Docket No. 8157-15 · 8/22/2016 · Memorandum Opinion · Albert G. Lauber
Armando Adames Rivas, Petitioner
Docket No. 21903-14 · 8/22/2016 · Memorandum Opinion · Robert P. Ruwe
Gregory A. Power & Amy S. Power, 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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