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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)

290 opinions indexed · filter: 2017 · MOP · showing most recent 100.

Docket No. 5544-12 · 12/28/2017 · Memorandum Opinion · Wherry
John L. Roth & Deanne M. Roth, Petitioners
Docket No. 22753-16 · 12/18/2017 · Memorandum Opinion · Albert G. Lauber
Charles E. Robbins & Nancy L. Robbins, Petitioners
Docket No. 25617-15 · 12/13/2017 · Memorandum Opinion · Kathleen Kerrigan
Lender Management, LLC, Marvin K. Lender Revocable Trust, Tax Matters Partner, Petitioners
Docket No. 25618-15 · 12/13/2017 · Memorandum Opinion · Kathleen Kerrigan
Lender Management, LLC, Keith F. Lender Revocable Trust, Tax Matters Partner, Petitioners
Docket No. 18057-14 · 12/11/2017 · Memorandum Opinion · Richard T. Morrison
Salt Point Timber, LLC, John B. Hood, Tax Matters Partner, Petitioners
Docket No. 20792-15 · 12/11/2017 · Memorandum Opinion · Cary Douglas Pugh
James Hawver, Petitioner
Docket No. 20343-15 · 12/6/2017 · Memorandum Opinion · Albert G. Lauber
Sheila Woodley, Petitioner
Docket No. 1493-17 · 12/6/2017 · Memorandum Opinion · Daniel A. Guy, Jr.
Jason Christopher Bennett & Kirsten Pauline Bennett, Petitioners
Docket No. 13736-12 · 12/5/2017 · Memorandum Opinion · Maurice B. Foley
credeX, Inc., Petitioner
Docket No. 25457-13 · 12/5/2017 · Memorandum Opinion · James S. Halpern
Donald J. Planty & Miriam Alvarez, Petitioners
Docket No. 2161-12 · 11/29/2017 · Memorandum Opinion · Elizabeth Crewson Paris
Constantine Gus Cristo, Petitioner
Docket No. 783-16 · 11/28/2017 · Memorandum Opinion · Michael B. Thornton
William M. Barry & Trudi G. Swain, Petitioners
Docket No. 11331-14 · 11/28/2017 · Memorandum Opinion · Michael B. Thornton
Edward Arash Jabari & Constance Colwell Jabari, Petitioners
Docket No. 562-17 · 11/27/2017 · Memorandum Opinion · Peter J. Panuthos
Benjamin Jeffery Ashmore, Petitioner
Docket No. 10853-15 · 11/27/2017 · Memorandum Opinion · Cary Douglas Pugh
Gary A. Wolens, Petitioner
Docket No. 29096-15 · 11/27/2017 · Memorandum Opinion · Joseph W. Nega
Courtland L. Logue, Jr., Petitioner
Docket No. 7873-14 · 11/27/2017 · Memorandum Opinion · Joseph H. Gale
Patrick S. Bero & Jennifer M. Bero, Petitioners
Docket No. 19937-16 · 11/22/2017 · Memorandum Opinion · Gerber
Joaquin V. Leon-Guerrero, Petitioner
Docket No. 12116-16 · 11/20/2017 · Memorandum Opinion · Albert G. Lauber
Craig K. Potts & Kristen H. Potts, Petitioners
Docket No. 14567-16 · 11/20/2017 · Memorandum Opinion · Gerber
James Lloyd Phillips, Petitioner
Docket No. 16445-16 · 11/20/2017 · Memorandum Opinion · Albert G. Lauber
Patricia Ann Copper, Petitioner
Docket No. 20611-12 · 11/20/2017 · Memorandum Opinion · Paris
Finis R. Welch & Linda J. Waite, Petitioners
Docket No. 30265-13 · 11/16/2017 · Memorandum Opinion · Albert G. Lauber
Asif Syed & Amtul Syed, Petitioners
Docket No. 13634-16 · 11/16/2017 · Memorandum Opinion · Kathleen Kerrigan
Paul B. Muir, Petitioner
Docket No. 21764-15 · 11/16/2017 · Memorandum Opinion · Albert G. Lauber
Uday N. Parekh & Amita Parekh, Petitioners
Docket No. 17457-14 · 11/16/2017 · Memorandum Opinion · Albert G. Lauber
David Gerald Weber, Petitioner
Docket No. 14391-13 · 11/15/2017 · Memorandum Opinion · Cary Douglas Pugh
Jay Enis & Sue Enis, Petitioners
Docket No. 15959-14 · 11/15/2017 · Memorandum Opinion · Tamara W. Ashford
Wayne D. Ramsay, Petitioner
Docket No. 28265-14 · 11/8/2017 · Memorandum Opinion · Cary Douglas Pugh
Robert Hudson & Eleanor M. Hudson, Petitioners
Docket No. 21583-15 · 11/7/2017 · Memorandum Opinion · Kathleen Kerrigan
VHC, Inc. and Subsidiaries, Petitioner
Docket No. 4756-15 · 11/7/2017 · Memorandum Opinion · Kathleen Kerrigan
VHC, Inc. and Subsidiaries, Petitioner
Docket No. 30025-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Estate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors, Petitioners
Docket No. 30515-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Nancy Sue Hawk, Transferee, Petitioner
Docket No. 30026-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Billy F. Hawk, Jr., GST Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 21707-15 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Robert E. Smith, III & Angela K. Smith, Petitioners
Docket No. 30024-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert Goeke
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 23538-13 · 11/6/2017 · Memorandum Opinion · Joseph W. Nega
Zhongxia Ye, Petitioner
Docket No. 7187-16 · 11/6/2017 · Memorandum Opinion · Juan F. Vasquez
FloEtta Bullock, Petitioner
Docket No. 10148-16 · 10/31/2017 · Memorandum Opinion · Maurice B. Foley
Christy Lyn Godsey, Petitioner
Docket No. 24174-13 · 10/31/2017 · Memorandum Opinion · Laro
Carlos Alamo, Petitioner
Docket No. 25567-15 · 10/30/2017 · Memorandum Opinion · Laro
Kyle R. Kirkland & Stephanie Layne, Petitioners
Docket No. 25510-15 · 10/30/2017 · Memorandum Opinion · Laro
Dana D. Messina & Nancy G. Messina, Petitioners
Docket No. 17349-15 · 10/25/2017 · Memorandum Opinion · Laro
Jack Howard Taylor, Petitioner
Docket No. 18119-15 · 10/23/2017 · Memorandum Opinion · Albert G. Lauber
Thomas R. Huzella & Carole L. Huzella, Deceased, Petitioners
Docket No. 11655-14 · 10/23/2017 · Memorandum Opinion · Tamara W. Ashford
Steven R. Rader, Petitioner
Docket No. 10084-13 · 10/23/2017 · Memorandum Opinion · Kathleen Kerrigan
Kellie McDonald, Petitioner
Docket No. 10751-16 · 10/23/2017 · Memorandum Opinion · Chiechi
Opal Cassandra Sharp, Petitioner
Docket No. 10083-13 · 10/23/2017 · Memorandum Opinion · Kathleen Kerrigan
Neil Feinberg & Andrea E. Feinberg, Petitioners
Docket No. 25105-12 · 10/19/2017 · Memorandum Opinion · James S. Halpern
Wendell C. Robinson & May T. Jung-Robinson, Petitioners
Docket No. 14340-10 · 10/18/2017 · Memorandum Opinion · Elizabeth Crewson Paris
Corbin A. McNeill & Dorice S. McNeill, Petitioners
Docket No. 16498-16 · 10/18/2017 · Memorandum Opinion · Albert G. Lauber
Patricia Marie Knez, Petitioners
Docket No. 21837-15 · 10/17/2017 · Memorandum Opinion · Albert G. Lauber
John Moriarty & Cassandra Moriarty, Petitioners
Docket No. 24158-09 · 10/16/2017 · Memorandum Opinion · L. Paige Marvel
Jeffrey Wycoff & Merrie Pisanno-Wycoff, Petitioners
Docket No. 476-16 · 10/16/2017 · Memorandum Opinion · Ronald L. Buch
Henry M. Jagos & Kathy A. Jagos, Petitioners
Docket No. 6863-16 · 10/16/2017 · Memorandum Opinion · Joseph Robert Goeke
Joseph E. Bormet, Petitioner
Docket No. 21099-16 · 10/10/2017 · Memorandum Opinion · Albert G. Lauber
John V. Hawkbey, Petitioner
Docket No. 21013-16 · 10/10/2017 · Memorandum Opinion · Albert G. Lauber
Troy A. Beam, Petitioner
Docket No. 9163-16 · 10/4/2017 · Memorandum Opinion · Chiechi
Nersonn D. Justine & Carline Charlot Justine, Petitioners
Docket No. 5692-17 · 10/4/2017 · Memorandum Opinion · Jacobs
John Hobart Zentmyer, Petitioner
Docket No. 18487-14 · 10/3/2017 · Memorandum Opinion · Elizabeth Crewson Paris
Brenda K. Smiling & A. Mark Smiling, Petitioners
Docket No. 28563-14 · 10/2/2017 · Memorandum Opinion · Richard T. Morrison
James Boneparte, Jr., Petitioner
Docket No. 5831-03 · 10/2/2017 · Memorandum Opinion · Wherry
Cambridge Partners, L.P., Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
Docket No. 2626-04 · 10/2/2017 · Memorandum Opinion · Wherry
Cambridge Partners II, L.P., Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
Docket No. 11307-16 · 10/2/2017 · Memorandum Opinion · Mary Ann Cohen
John S. Barrett & Maria T. Barrett, Petitioners
Docket No. 5833-03 · 10/2/2017 · Memorandum Opinion · Wherry
Cambridge Partners II, L.P., Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
Docket No. 11322-16 · 10/2/2017 · Memorandum Opinion · Mary Ann Cohen
John S. Barrett, Petitioner
Docket No. 2627-04 · 10/2/2017 · Memorandum Opinion · Wherry
Cambridge Partners, L.P.; Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
Docket No. 11288-16 · 9/27/2017 · Memorandum Opinion · Albert G. Lauber
Vincent B. Whitaker, Petitioner
Docket No. 13384-14 · 9/27/2017 · Memorandum Opinion · Elizabeth Crewson Paris
Laura Stepp & Kaleb Stepp, Petitioners
Docket No. 30229-14 · 9/26/2017 · Memorandum Opinion · Richard T. Morrison
Michael B. Sprague, Petitioner
Docket No. 30207-14 · 9/26/2017 · Memorandum Opinion · Richard T. Morrison
Western Property Restoration, Inc., Petitioner
Docket No. 17319-15 · 9/26/2017 · Memorandum Opinion · Joseph W. Nega
William J. Cojocar, Petitioner and Sally Carrillo, Intervenor, Petitioners
Docket No. 17301-14 · 9/26/2017 · Memorandum Opinion · Albert G. Lauber
Patrick Joseph Simonelli & Jacqueline Carlin Simonelli, Petitioners
Docket No. 22121-15 · 9/25/2017 · Memorandum Opinion · Cary Douglas Pugh
Benjamin J. Gibson, Sr. & Delores B. Gibson, Petitioners
Docket No. 9920-16 · 9/21/2017 · Memorandum Opinion · Michael B. Thornton
Joe Pokawa & Nancy Fatoma, Petitioners
Docket No. 1584-16 · 9/19/2017 · Memorandum Opinion · Chiechi
Thomas Joseph Ritter, Petitioner
Docket No. 1532-15 · 9/18/2017 · Memorandum Opinion · Juan F. Vasquez
Jesse A. Linde & Dawn Linde, Petitioners
Docket No. 14376-16 · 9/18/2017 · Memorandum Opinion · Michael B. Thornton
Whistleblower 14376-16W, Petitioner
Docket No. 15941-12 · 9/18/2017 · Memorandum Opinion · James S. Halpern
Clark J. Gebman & Rebecca Gebman, Petitioners
Docket No. 822-16 · 9/18/2017 · Memorandum Opinion · James S. Halpern
Robert Williams, Petitioner
Docket No. 12307-04 · 9/18/2017 · Memorandum Opinion · Joseph Robert Goeke
Keith A. Tucker & Laura B. Tucker, Petitioners
Docket No. 12693-13 · 9/14/2017 · Memorandum Opinion · Robert P. Ruwe
James A. Powers & Jennifer M. Scherer, Petitioners
Docket No. 25934-14 · 9/13/2017 · Memorandum Opinion · Tamara W. Ashford
Dean Russell Cates & Teresa Stinnett Cates, Petitioners
Docket No. 3969-16 · 9/11/2017 · Memorandum Opinion · Juan F. Vasquez
Devin Glenn Seeliger, Petitioner
Docket No. 25858-12 · 9/11/2017 · Memorandum Opinion · Joseph Robert Goeke
New Capital Fire, Inc., as Successor by Merger to The Capital Fire Insurance Company, Petitioner
Docket No. 28715-15 · 9/11/2017 · Memorandum Opinion · Chiechi
Ernesto P. Patacsil & Marilyn E. Patacsil, Petitioners
Docket No. 15480-14 · 9/7/2017 · Memorandum Opinion · Albert G. Lauber
William J. Rutter, Petitioner
Docket No. 14579-15 · 9/6/2017 · Memorandum Opinion · Cary Douglas Pugh
Robert Daniel Rodriguez & Natalia Rodriguez, Petitioners
Docket No. 20817-15 · 9/5/2017 · Memorandum Opinion · Laro
Gregory David Bruce, Petitioner
Docket No. 6794-16 · 8/30/2017 · Memorandum Opinion · Juan F. Vasquez
Tony Pedregon Lopez & Andrea R. Lopez Pedregon, Petitioners
Docket No. 21842-15 · 8/30/2017 · Memorandum Opinion · Juan F. Vasquez
Tony Pedregon Lopez & Andrea R. Lopez Pedregon, Petitioners
Docket No. 4665-16 · 8/30/2017 · Memorandum Opinion · Joseph Robert Goeke
Bethlyn Busch, Petitioner and Brett Ferrigan, Intervenor, Petitioners
Docket No. 7586-15 · 8/30/2017 · Memorandum Opinion · Joseph Robert Goeke
Michael L. Cantrell, Petitioner
Docket No. 16728-14 · 8/28/2017 · Memorandum Opinion · Ronald L. Buch
Steven Mileham, Petitioner
Docket No. 11180-12 · 8/28/2017 · Memorandum Opinion · Laro
Jarold R. Laidlaw & Diane Laidlaw, Petitioners
Docket No. 16767-14 · 8/28/2017 · Memorandum Opinion · Albert G. Lauber
Big River Development, L.P., Cork Factory LP, Tax Matters Partner, Petitioners
Docket No. 11182-12 · 8/28/2017 · Memorandum Opinion · Laro
Brent Laidlaw & Rebecca Laidlaw, Petitioners
Docket No. 30464-15 · 8/24/2017 · Memorandum Opinion · Chiechi
Robert Fiscalini, Petitioner
Docket No. 22838-14 · 8/24/2017 · Memorandum Opinion · Albert G. Lauber
310 Retail, LLC, Zeller-310, LLC, Tax Matters Partner, Petitioner
Docket No. 14695-12 · 8/24/2017 · Memorandum Opinion · Albert G. Lauber
Paul A. Gardner, 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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