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.
By year
By judge
- Juan F. Vasquez (732)
- Laro (660)
- Mary Ann Cohen (631)
- Dawson (543)
- Gerber (502)
- Chiechi (496)
- Robert P. Ruwe (495)
- Joseph Robert Goeke (464)
- James S. Halpern (441)
- Albert G. Lauber (441)
- Armen (440)
- Thomas B. Wells (417)
- Dean (411)
- Peter J. Panuthos (406)
- L. Paige Marvel (387)
- Swift (386)
- Wherry (365)
- John O. Colvin (359)
- Maurice B. Foley (342)
- Jacobs (340)
- Haines (335)
- Goldberg (335)
- Michael B. Thornton (313)
- Kroupa (285)
- Beghe (276)
- Couvillion (255)
- Mark V. Holmes (252)
- Lewis R. Carluzzo (249)
- Joseph H. Gale (239)
- Nims (223)
189 opinions indexed · filter: 2019 · MOP · showing most recent 100.
- Docket No. 5783-18 · 12/19/2019 · Memorandum Opinion · Kathleen KerriganMichael Gordon Banks, Petitioner
- Docket No. 13948-16 · 12/18/2019 · Memorandum Opinion · Tamara W. AshfordWendie Margolis-Sellers, Petitioner
- Docket No. 11061-17 · 12/16/2019 · Memorandum Opinion · Cary Douglas PughWilliam J. Jaxtheimer, Petitioner
- Docket No. 24704-15 · 12/12/2019 · Memorandum Opinion · Joseph Robert GoekeJoyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner; Janel Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner and Joyner Investment Company, Inc., Tax Matters Partner, Petitioners
- Docket No. 17291-14 · 12/12/2019 · Memorandum Opinion · Juan F. VasquezEric Schwartz, Petitioner
- Docket No. 20552-17 · 12/12/2019 · Memorandum Opinion · Albert G. LauberRandy McRae & Shelby McRae, Petitioners
- Docket No. 10783-18 · 12/11/2019 · Memorandum Opinion · Patrick J. UrdaJulie A. Rockafellor, Petitioner
- Docket No. 23797-14 · 12/11/2019 · Memorandum Opinion · Elizabeth Crewson ParisGrowmark, Inc. & Subsidiaries, Petitioner
- Docket No. 13550-15 · 12/10/2019 · Memorandum Opinion · Cary Douglas PughMCM Investment Management, LLC, Mark & C'Ann McMillin Family Trust Dated 04/09/1990, Tax Matters Partner, Petitioners
- Docket No. 17435-17 · 12/9/2019 · Memorandum Opinion · Albert G. LauberMark C. Klopfenstein, Petitioner
- Docket No. 8999-17 · 12/9/2019 · Memorandum Opinion · Albert G. LauberMartin Washington Brown, Petitioner
- Docket No. 26210-16 · 12/3/2019 · Memorandum Opinion · John O. ColvinMichael C. Worsham, Petitioner
- Docket No. 9768-15 · 11/25/2019 · Memorandum Opinion · Elizabeth Crewson ParisLowell G. Den Besten, Petitioner
- Docket No. 4619-18 · 11/19/2019 · Memorandum Opinion · Albert G. LauberRonald Sylvester Sullivan, Petitioner
- Docket No. 1031-17 · 11/18/2019 · Memorandum Opinion · Juan F. VasquezLior Blas, Petitioner
- Docket No. 13022-17 · 11/18/2019 · Memorandum Opinion · John O. ColvinLeciel L. Lowery, Jr. & Charlene A. Lowery, Petitioners
- Docket No. 27538-08 · 11/14/2019 · Memorandum Opinion · Cary Douglas PughBeverly Clark Collection, LLC, Nelson Clark, Tax Matters Partner, Petitioner
- Docket No. 14514-18 · 11/5/2019 · Memorandum Opinion · Kathleen KerriganKevin M. Tabe, Petitioner
- Docket No. 26975-17 · 11/5/2019 · Memorandum Opinion · Kathleen KerriganKevin M. Tabe & Theresia Z. Tabe, Petitioners
- Docket No. 7579-18 · 11/5/2019 · Memorandum Opinion · Kathleen KerriganKevin Mbeh Tabe, Petitioner
- Docket No. 11847-15 · 10/31/2019 · Memorandum Opinion · David GustafsonMoacir Santos, Petitioner
- Docket No. 12037-17 · 10/30/2019 · Memorandum Opinion · Patrick J. UrdaFrancis Steffan Hayes, Petitioner
- Docket No. 18571-16 · 10/30/2019 · Memorandum Opinion · Robert P. RuweBertram Russell, Petitioner
- Docket No. 25395-16 · 10/28/2019 · Memorandum Opinion · Elizabeth Crewson ParisJane M. Lassek, Petitioner and Michael E. Smith, Intervenor, Petitioners
- Docket No. 3300-11 · 10/24/2019 · Memorandum Opinion · David GustafsonWilliam Cavallaro, Donor, Petitioner
- Docket No. 3354-11 · 10/24/2019 · Memorandum Opinion · David GustafsonPatricia A. Cavallaro, Donor, Petitioner
- Docket No. 6936-17 · 10/23/2019 · Memorandum Opinion · Kathleen KerriganFumitake Nishi & Sachiyo Nishi, Petitioners
- Docket No. 15855-15 · 10/23/2019 · Memorandum Opinion · Michael B. ThorntonSeyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim, Petitioners
- Docket No. 12151-17 · 10/21/2019 · Memorandum Opinion · Juan F. VasquezVincent J. Apruzzese, Petitioner
- Docket No. 32168-15 · 10/16/2019 · Memorandum Opinion · Tamara W. AshfordLindsey Jones, Petitioner
- Docket No. 9169-17 · 10/16/2019 · Memorandum Opinion · Patrick J. UrdaPlano Holding LLC, Petitioner
- Docket No. 23859-17 · 10/15/2019 · Memorandum Opinion · Ronald L. BuchHabibe Kruja, Petitioner and Ermir Kruja, Intervenor, Petitioners
- Docket No. 10988-18 · 10/15/2019 · Memorandum Opinion · Joseph Robert GoekeLori D. Sleeth, Petitioner and David T. Sleeth, Intervenor, Petitioners
- Docket No. 26921-16 · 10/15/2019 · Memorandum Opinion · Joseph W. NegaCharles J. Schuman, Petitioner
- Docket No. 13226-17 · 10/7/2019 · Memorandum Opinion · David GustafsonJoseph S. Bellwood & Jacqueline E. Bellwood, Petitioners
- Docket No. 22852-17 · 10/7/2019 · Memorandum Opinion · Cary Douglas PughMichael James Wells & Lynn Anita Kirchner-Wells, Petitioners
- Docket No. 4825-18 · 10/3/2019 · Memorandum Opinion · Mary Ann CohenElena Lea Morgan Weschenfelder & Frederick Burkhart Weschenfelder, Petitioners
- Docket No. 427-16 · 10/1/2019 · Memorandum Opinion · Joseph W. NegaGeorgia Sarkin & Suneet Jain, Petitioners
- Docket No. 26210-16 · 10/1/2019 · Memorandum Opinion · John O. ColvinMichael C. Worsham, Petitioner
- Docket No. 14898-17 · 10/1/2019 · Memorandum Opinion · Joseph W. NegaWind Surf & Sail Pools, Inc., Petitioner
- Docket No. 7390-16 · 9/30/2019 · Memorandum Opinion · Joseph Robert GoekeColeman Moore, Petitioner
- Docket No. 26045-15 · 9/25/2019 · Memorandum Opinion · James S. HalpernClaude Tate George, Petitioner
- Docket No. 26230-15 · 9/24/2019 · Memorandum Opinion · Richard T. MorrisonNeil L. Whitesell & Tracy L. Whitesell, Petitioners
- Docket No. 3597-17 · 9/24/2019 · Memorandum Opinion · Albert G. LauberAlfred Q. Campbell, III, Petitioner
- Docket No. 23628-17 · 9/19/2019 · Memorandum Opinion · Cary Douglas PughWilliam Elias Rosenberg, Petitioner
- Docket No. 20618-17 · 9/19/2019 · Memorandum Opinion · Cary Douglas PughMassoud Fanaieyan & Ziba Fanaieyan, Petitioners
- Docket No. 27213-16 · 9/16/2019 · Memorandum Opinion · Kathleen KerriganWP Realty, LP, Olympia Realty, Inc., Tax Matters Partner, Petitioners
- Docket No. 1837-11 · 9/16/2019 · Memorandum Opinion · Robert P. RuweSeaview Trading, LLC, AGK Investments, LLC, Tax Matters Partner, Petitioner
- Docket No. 22264-16 · 9/16/2019 · Memorandum Opinion · Michael B. ThorntonRaymond Chico & Ruby Chico, Petitioners
- Docket No. 18104-17 · 9/16/2019 · Memorandum Opinion · Kathleen KerriganMichael D. Brown, Petitioner
- Docket No. 26253-14 · 9/12/2019 · Memorandum Opinion · Albert G. LauberMerrick Rayle, Petitioner
- Docket No. 18626-17 · 9/11/2019 · Memorandum Opinion · Albert G. LauberCharles E. Bercy, Deceased, Elaine Bercy, Successor in Interest, and Elaine Bercy, Petitioners
- Docket No. 18238-17 · 9/11/2019 · Memorandum Opinion · GerberRebecca A. Roberts & Rick R. Roberts, Petitioners
- Docket No. 15734-18 · 9/10/2019 · Memorandum Opinion · Kathleen KerriganJason Stewart & Kristy Stewart, Petitioners
- Docket No. 6761-14 · 9/9/2019 · Memorandum Opinion · Cary Douglas PughBenavides & Co., P.C., Petitioner
- Docket No. 6840-14 · 9/9/2019 · Memorandum Opinion · Cary Douglas PughAl Benavides & Louise A. Benavides, Petitioners
- Docket No. 22658-17 · 9/5/2019 · Memorandum Opinion · Robert P. RuweDavid K. Wagstaff & Jeffrey A. Davis, Petitioners
- Docket No. 17254-17 · 9/4/2019 · Memorandum Opinion · Mary Ann CohenMelinda Jean Welwood, Petitioner
- Docket No. 4973-18 · 9/3/2019 · Memorandum Opinion · Albert G. LauberDerrick Barron Tartt, Petitioner
- Docket No. 6105-16 · 9/3/2019 · Memorandum Opinion · James S. HalpernGeorge J. Smith & Sheila Ann Smith, Petitioners
- Docket No. 9242-14 · 8/29/2019 · Memorandum Opinion · Tamara W. AshfordDuane Lee Chapman and Alice E. Smith, Deceased, Petitioners
- Docket No. 13738-18 · 8/28/2019 · Memorandum Opinion · Albert G. LauberSuresh Hatte, Petitioner
- Docket No. 16203-13 · 8/26/2019 · Memorandum Opinion · Mark V. HolmesDenise Celeste McMillan, Petitioner
- Docket No. 7316-17 · 8/22/2019 · Memorandum Opinion · Albert G. LauberTaryn L. Dodd, Petitioner
- Docket No. 10031-17 · 8/21/2019 · Memorandum Opinion · Joseph H. GaleMark Gerald Skitzki, Petitioner
- Docket No. 20372-17 · 8/20/2019 · Memorandum Opinion · Albert G. LauberRonnie Hairston & Gloria Cruz Hairston, Petitioners
- Docket No. 27018-17 · 8/20/2019 · Memorandum Opinion · Elizabeth A. CopelandMaria M. Faust, Petitioner
- Docket No. 400-13 · 8/19/2019 · Memorandum Opinion · Elizabeth Crewson ParisRobert G. Taylor, II, Petitioner
- Docket No. 27952-13 · 8/19/2019 · Memorandum Opinion · Cary Douglas PughEstate of Aaron U. Jones, Deceased, Rebecca L. Jones and Dale A. Riddle, Personal Representatives, Petitioners
- Docket No. 19969-17 · 8/19/2019 · Memorandum Opinion · Albert G. LauberKing Solarman, Inc., Petitioner
- Docket No. 29854-15 · 8/15/2019 · Memorandum Opinion · L. Paige MarvelTodd Myron Moore, Petitioner
- Docket No. 17289-18 · 8/12/2019 · Memorandum Opinion · Patrick J. UrdaJon D. Adams, Petitioner
- Docket No. 26163-16 · 8/6/2019 · Memorandum Opinion · Joseph Robert GoekeKent Alan Wegener & Shinae Wegener, Petitioners
- Docket No. 14479-17 · 8/6/2019 · Memorandum Opinion · Joseph H. GaleBianca Lavinia Gilmore, Petitioner
- Docket No. 22748-14 · 8/5/2019 · Memorandum Opinion · Michael B. ThorntonPatrick Combs, Petitioner
- Docket No. 17514-15 · 7/30/2019 · Memorandum Opinion · James S. HalpernHisham N. Ashkouri & Ann C. Draper, Petitioners
- Docket No. 18621-16 · 7/29/2019 · Memorandum Opinion · Daniel A. Guy, Jr.Giving Hearts, Inc., Petitioner
- Docket No. 13282-17 · 7/25/2019 · Memorandum Opinion · Kathleen KerriganChristopher Michael Dufresne, Petitioner
- Docket No. 3788-18 · 7/22/2019 · Memorandum Opinion · Albert G. LauberDanny R. Love, Petitioner
- Docket No. 23461-17 · 7/18/2019 · Memorandum Opinion · Ronald L. BuchJason George DeMar, Petitioner
- Docket No. 13030-17 · 7/17/2019 · Memorandum Opinion · Juan F. VasquezDeborah P. Richards & Daniel D. Richards, Petitioners
- Docket No. 2564-18 · 7/17/2019 · Memorandum Opinion · Joseph Robert GoekeFrances L. Rogers, Petitioner
- Docket No. 15112-16 · 7/17/2019 · Memorandum Opinion · Joseph Robert GoekeJohn E. Rogers & Frances L. Rogers, Petitioners
- Docket No. 29356-14 · 7/17/2019 · Memorandum Opinion · Joseph Robert GoekeJohn E. Rogers & Frances L. Rogers, Petitioners
- Docket No. 12280-16 · 7/15/2019 · Memorandum Opinion · James S. HalpernBrigette Ogden, Petitioner
- Docket No. 25667-15 · 7/11/2019 · Memorandum Opinion · Richard T. MorrisonJanice Kay Haskins & Julian William Haskins, Petitioners
- Docket No. 5194-16 · 7/11/2019 · Memorandum Opinion · Albert G. LauberIrvin Hannis Catlett, Jr., Petitioner
- Docket No. 18830-17 · 7/9/2019 · Memorandum Opinion · Albert G. LauberShahram Kohan & Yonina Kohan, Petitioners
- Docket No. 18470-11 · 7/9/2019 · Memorandum Opinion · Peter J. PanuthosMartin A. Kapp, Petitioner
- Docket No. 18468-11 · 7/9/2019 · Memorandum Opinion · Peter J. PanuthosMartin A. Kapp, Petitioner
- Docket No. 7109-13 · 7/8/2019 · Memorandum Opinion · Mary Ann CohenSamuel Wegbreit & Elizabeth J. Wegbreit, Petitioners
- Docket No. 11819-17 · 7/8/2019 · Memorandum Opinion · Robert P. RuweNancy Burack, Petitioner
- Docket No. 28731-15 · 7/8/2019 · Memorandum Opinion · Albert G. LauberStanley H. Epstein, Petitioner
- Docket No. 2965-18 · 7/8/2019 · Memorandum Opinion · Albert G. LauberStanley H. Epstein, Petitioner
- Docket No. 15305-13 · 7/8/2019 · Memorandum Opinion · Mary Ann CohenThe Samuel Wegbreit Trust Fund, Petitioner
- Docket No. 18940-16 · 6/27/2019 · Memorandum Opinion · Richard T. MorrisonKelvin R. Crews, Petitioner
- Docket No. 1455-14 · 6/27/2019 · Memorandum Opinion · Elizabeth Crewson ParisTroy K. Dixon, Petitioner
- Docket No. 11459-15 · 6/26/2019 · Memorandum Opinion · Mark V. HolmesHector Baca & Magdalena Baca, Petitioners
- Docket No. 3032-10 · 6/18/2019 · Memorandum Opinion · John O. ColvinRonald E. Byers, Petitioner
- Docket No. 7335-17 · 6/18/2019 · Memorandum Opinion · Joseph W. NegaSheldon Sapoznik & Melissa McCrossen, 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.