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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)

316 opinions indexed · filter: 2018 · MOP · showing most recent 100.

Docket No. 18399-16 · 12/27/2018 · Memorandum Opinion · Albert G. Lauber
James Edward Terrell, Petitioner
Docket No. 23873-14 · 12/27/2018 · Memorandum Opinion · Ronald L. Buch
William E. Gustashaw & Nancy D. Gustashaw, Petitioners
Docket No. 8956-13 · 12/27/2018 · Memorandum Opinion · Richard T. Morrison
Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner, Petitioner
Docket No. 2939-15 · 12/26/2018 · Memorandum Opinion · Juan F. Vasquez
Richard C. Mathews, Petitioner
Docket No. 24673-14 · 12/26/2018 · Memorandum Opinion · Juan F. Vasquez
Richard C. Mathews, Petitioner
Docket No. 14947-16 · 12/26/2018 · Memorandum Opinion · Jacobs
Robert A. Connell & Ann P. Connell, Petitioners
Docket No. 22420-17 · 12/26/2018 · Memorandum Opinion · Albert G. Lauber
James Anthony Ransom, Petitioner
Docket No. 14948-16 · 12/26/2018 · Memorandum Opinion · Jacobs
Robert A. Connell, Petitioner
Docket No. 10714-17 · 12/20/2018 · Memorandum Opinion · Joseph Robert Goeke
Debra Heydon-Grauss, Petitioner and Bryan Grauss, Intervenor, Petitioners
Docket No. 4313-17 · 12/20/2018 · Memorandum Opinion · Albert G. Lauber
Debra Walker Brescan Obeirne, Petitioner
Docket No. 29212-11 · 12/20/2018 · Memorandum Opinion · Mark V. Holmes
Patients Mutual Assistance CollectiveCorporation d.b.a. Harborside Health Center, Petitioner
Docket No. 14776-14 · 12/20/2018 · Memorandum Opinion · Mark V. Holmes
Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
Docket No. 30851-12 · 12/20/2018 · Memorandum Opinion · Mark V. Holmes
Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
Docket No. 26819-16 · 12/19/2018 · Memorandum Opinion · Robert P. Ruwe
IBDR, Inc., Petitioner
Docket No. 20658-17 · 12/18/2018 · Memorandum Opinion · Gerber
Leon Steinhardt, Petitioner
Docket No. 7767-17 · 12/18/2018 · Memorandum Opinion · Gerber
Conrad Prentiss Burnett, Jr., Petitioner
Docket No. 7766-17 · 12/18/2018 · Memorandum Opinion · Gerber
Conrad Prentiss Burnett, Jr., Petitioner
Docket No. 7917-15 · 12/17/2018 · Memorandum Opinion · Mary Ann Cohen
Mary Louise Sholes, Petitioners
Docket No. 16003-16 · 12/13/2018 · Memorandum Opinion · Tamara W. Ashford
Marlon G. Dasent & Kendra Walcott-Dasent, Petitioners
Docket No. 26318-16 · 12/12/2018 · Memorandum Opinion · Joseph Robert Goeke
Raghunathan Sarma & Gaile Sarma, Petitioners
Docket No. 14842-16 · 12/6/2018 · Memorandum Opinion · Michael B. Thornton
Mehdy Namakian, Petitioner
Docket No. 11565-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Thrasys, Inc., Petitioner
Docket No. 28435-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Aleksandar Totic & Ingrid E. Totic, Petitioners
Docket No. 28095-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Rosa H. Cardona Moreu & John Ruud, Petitioners
Docket No. 28423-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Ramesh Balakrishnan, Petitioner
Docket No. 28033-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Mark A. Knapp, Petitioner
Docket No. 28422-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Rohit M. DeSouza & Isabel Campos, Petitioners
Docket No. 28077-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Randall P. Belknap & Lidia V. Belknap, Petitioners
Docket No. 17419-16 · 12/3/2018 · Memorandum Opinion · L. Paige Marvel
Ronald E. Davis, Petitioner
Docket No. 18478-17 · 12/3/2018 · Memorandum Opinion · Albert G. Lauber
The Community Law Firm, Inc., Petitioner
Docket No. 10052-12 · 11/28/2018 · Memorandum Opinion · Mark V. Holmes
Estate of Lydia Ramirez, Deceased, Rowena L. Ramirez, Special Administrator, Petitioners
Docket No. 1090-16 · 11/20/2018 · Memorandum Opinion · James S. Halpern
Jeffrey D. Gregory, Petitioner
Docket No. 16626-15 · 11/20/2018 · Memorandum Opinion · Ronald L. Buch
Kathryn J. Gillette & Raif Szczepanski, Petitioners
Docket No. 1133-15 · 11/20/2018 · Memorandum Opinion · Elizabeth Crewson Paris
Andrew Rush Wentworth, Petitioner
Docket No. 3494-14 · 11/20/2018 · Memorandum Opinion · Richard T. Morrison
Wendell Falls Development, LLC, Gregory Alan Ferguson, Tax Matters Partner, Petitioners
Docket No. 6771-16 · 11/15/2018 · Memorandum Opinion · Joseph Robert Goeke
Estate of James P. Keeter, Deceased, Garry L. Holton, Jr., and Thomas W. Schaefer, Co-Executors and Julie L. Keeter, Petitioners
Docket No. 6866-16 · 11/13/2018 · Memorandum Opinion · Albert G. Lauber
Randy Richardson & Melissa Richardson, Petitioners
Docket No. 26727-13 · 11/13/2018 · Memorandum Opinion · Tamara W. Ashford
Dann Lee Duncan & Kathrine Gay Duncan, Petitioners
Docket No. 9693-17 · 11/8/2018 · Memorandum Opinion · Gerber
Michael James Wells & Lynn Anita Kirchner-Wells, Petitioners
Docket No. 17639-17 · 11/5/2018 · Memorandum Opinion · Kathleen Kerrigan
Craig Douglas Hoglund & Christine Joan Hoglund, Petitioners
Docket No. 20502-15 · 11/5/2018 · Memorandum Opinion · Joseph Robert Goeke
Peter Gianulis & Gabriela Rexach Subira, Petitioners
Docket No. 13285-17 · 11/5/2018 · Memorandum Opinion · Kathleen Kerrigan
Max Sutherland & Eric P. Decker, Petitioners
Docket No. 27902-15 · 11/1/2018 · Memorandum Opinion · Kathleen Kerrigan
W. T. Snipes, Petitioner
Docket No. 28657-14 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 30410-12 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 8490-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Pamela White, Transferee, Petitioner
Docket No. 9249-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Michael A. Giunta & Julia A. Giunta, Petitioners
Docket No. 4817-17 · 10/29/2018 · Memorandum Opinion · Cary Douglas Pugh
Kaamilya F. Abdelhadi, Petitioner
Docket No. 8499-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Wendy Doran-Paley, Transferee, Petitioner
Docket No. 8485-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Trust U/W/O BH and MW Namm F/B/O Andrew I. Namm, Andrew I. Namm and James Doran, Trustees, Transferee, Petitioners
Docket No. 15857-13 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 8500-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Trust U/W/O Peggotty N. Doran, James Doran and Andrew Namm, Trustees, Transferee, Petitioners
Docket No. 15858-13 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 8501-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Barbara P. Lempit, Transferee, Petitioner
Docket No. 165-14 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC., Warwick Trading, LLC., Butler Fund, LLC., Severus Fund, LLC., John E. Rogers, A Partner Other Than the Tax Matters Partner and Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 8487-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Andrew I. Namm, Transferee, Petitioner
Docket No. 8488-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Beth N. Doran Revocable Trust, James Doran and Andrew Namm, Trustees, Transferee, Petitioners
Docket No. 8496-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
James Perilman, Transferee, Petitioner
Docket No. 8498-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Wendy H. Doran Revocable Trust, James Doran, Wendy H. Doran and Andrew Namm, Trustees, Transferee, Petitioners
Docket No. 19261-17 · 10/24/2018 · Memorandum Opinion · Albert G. Lauber
Franklin Douglas Stout, Jr., Petitioner
Docket No. 4379-15 · 10/24/2018 · Memorandum Opinion · Kathleen Kerrigan
Estate of Frank D. Streightoff, Deceased, Elizabeth Doan Streightoff, Executor, Petitioners
Docket No. 787-18 · 10/23/2018 · Memorandum Opinion · Albert G. Lauber
Azael Dythian Perales, Petitioner
Docket No. 23108-15 · 10/22/2018 · Memorandum Opinion · Elizabeth Crewson Paris
Christopher Schorse, Petitioner and Cynthia Palabrica, Intervenor, Petitioners
Docket No. 6817-17 · 10/16/2018 · Memorandum Opinion · Albert G. Lauber
John T. Longino, Petitioner
Docket No. 14074-14 · 10/16/2018 · Memorandum Opinion · Mary Ann Cohen
Rudy Castaneda & Julie Castaneda, Petitioners
Docket No. 289-17 · 10/16/2018 · Memorandum Opinion · Joseph Robert Goeke
Daniel Sadek, Petitioner
Docket No. 19520-16 · 10/15/2018 · Memorandum Opinion · Chiechi
Richard I. Presley & Martine N. Presley, Petitioners
Docket No. 24821-15 · 10/15/2018 · Memorandum Opinion · Chiechi
Ronnie J. Smith & Sheila C. Smith, Petitioners
Docket No. 11578-14 · 10/15/2018 · Memorandum Opinion · Tamara W. Ashford
Richard H. Levin & Linda D. Levin, Petitioners
Docket No. 28648-13 · 10/10/2018 · Memorandum Opinion · Tamara W. Ashford
Walter J. Antonyshyn & Georgiana L. Antonyshyn, Petitioners
Docket No. 9644-14 · 10/10/2018 · Memorandum Opinion · Mark V. Holmes
Wayne R. Felton & Deondra J. Felton, Petitioners
Docket No. 10928-16 · 10/1/2018 · Memorandum Opinion · Joseph Robert Goeke
Semere Misgina Hagos, Petitioner
Docket No. 17307-15 · 10/1/2018 · Memorandum Opinion · Cary Douglas Pugh
Katucha J. Dorval & Romane G. Dorval, Petitioners
Docket No. 135-16 · 9/27/2018 · Memorandum Opinion · Tamara W. Ashford
Robert F. De Sylva, Petitioner
Docket No. 25423-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Saul E. Ashkenazi & Pauline J. Salame, Petitioners
Docket No. 25419-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Ely I. Ashkenazi & Paulina Ashkenazi, Petitioners
Docket No. 25417-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Albert Ashkenazi, Petitioner
Docket No. 25421-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Jack E. Ashkenazi, Petitioner
Docket No. 25418-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
David I. Ashkenazi & Linda Yedid, Petitioners
Docket No. 25420-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Isaac E. Ashkenazi, Petitioner
Docket No. 23517-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Jacqueline Ashkenazi, Petitioner
Docket No. 25422-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Joseph E. Betesh & Sally Ashkenazi, Petitioners
Docket No. 25424-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Mark Chraime & Barbara Chraime, Petitioners
Docket No. 25425-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Ralph Gindi & Grace Gindi, Petitioners
Docket No. 23516-16 · 9/26/2018 · Memorandum Opinion · Albert G. Lauber
Marc Chrem & Esther Chrem, Petitioners
Docket No. 3069-17 · 9/25/2018 · Memorandum Opinion · Juan F. Vasquez
Alejandro Hernandez, Jr. & Edith G. Roman, Petitioners
Docket No. 1549-17 · 9/24/2018 · Memorandum Opinion · Robert P. Ruwe
T-Star Engineering and Technical Services, Inc., Petitioner
Docket No. 1881-16 · 9/24/2018 · Memorandum Opinion · Joseph Robert Goeke
Andrea M. Eichler, Petitioner
Docket No. 3489-16 · 9/20/2018 · Memorandum Opinion · Juan F. Vasquez
Jonathan Zuhovitzky & Esther Zuhovitzky, Petitioners
Docket No. 19493-17 · 9/20/2018 · Memorandum Opinion · Albert G. Lauber
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 25455-15 · 9/20/2018 · Memorandum Opinion · Joseph W. Nega
Brian D. Ray & Betsy Ray, Petitioners
Docket No. 13073-16 · 9/19/2018 · Memorandum Opinion · Richard T. Morrison
Brian Benson, Petitioner and Dannielle Welch-Benson, Intervenor, Petitioners
Docket No. 5366-16 · 9/19/2018 · Memorandum Opinion · Elizabeth Crewson Paris
Annette Faye Neitzer, Petitioner and Richard J. Arnoldussen, Intervenor, Petitioners
Docket No. 5458-16 · 9/18/2018 · Memorandum Opinion · Albert G. Lauber
Ruben De Los Santos & Martha De Los Santos, Petitioners
Docket No. 4972-14 · 9/17/2018 · Memorandum Opinion · Elizabeth Crewson Paris
Jeff M. Potter & Marsha R. Potter, Petitioners
Docket No. 24214-17 · 9/17/2018 · Memorandum Opinion · Robert P. Ruwe
John A. Hartmann, Petitioner
Docket No. 5754-14 · 9/17/2018 · Memorandum Opinion · Elizabeth Crewson Paris
Potter Sales, Inc., Petitioner
Docket No. 7161-16 · 9/13/2018 · Memorandum Opinion · Mary Ann Cohen
Mitsubishi Cement Corporation & Subsidiaries, A Delaware Corporation, Petitioner
Docket No. 20317-13 · 9/11/2018 · Memorandum Opinion · James S. Halpern
Brian H. McLane, Petitioner
Docket No. 14187-16 · 9/11/2018 · Memorandum Opinion · Cary Douglas Pugh
Chad Henderson & Sharon Henderson, 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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