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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)

191 opinions indexed · filter: 2020 · MOP · showing most recent 100.

Docket No. 18292-12 · 11/19/2020 · Memorandum Opinion · Joseph H. Gale
George Fakiris, Petitioner
Docket No. 21394-11 · 11/19/2020 · Memorandum Opinion · Holmes
Kumar Rajagopalan & Susamma Kumar, Petitioners
Docket No. 15370-17 · 11/19/2020 · Memorandum Opinion · Cary Douglas Pugh
Douglas H. Cutting, Petitioner
Docket No. 21575-11 · 11/19/2020 · Memorandum Opinion · Holmes
Warren C. Sapp & Jamiko Sapp, Petitioners
Docket No. 15525-18 · 11/16/2020 · Memorandum Opinion · Albert G. Lauber
Lisa A. Bruno, Petitioner
Docket No. 9339-18 · 11/16/2020 · Memorandum Opinion · Travis A. Greaves
Vahik Aghadjanian, Petitioner
Docket No. 17338-16 · 11/16/2020 · Memorandum Opinion · Richard T. Morrison
Gurpreet S. Padda & Pamela B. Kane, Petitioners
Docket No. 19857-10 · 11/12/2020 · Memorandum Opinion · Mark V. Holmes
Anthony M. Kissling & Suzanne R. Kissling, Petitioners
Docket No. 22833-14 · 11/10/2020 · Memorandum Opinion · James S. Halpern
Brett John Ball, Petitioner
Docket No. 21100-17 · 11/9/2020 · Memorandum Opinion · L. Paige Marvel
Tung Dang & Hieu Pham Dang, Petitioners
Docket No. 9144-19 · 11/9/2020 · Memorandum Opinion · L. Paige Marvel
Scott Lashua, Petitioner
Docket No. 12275-17 · 11/4/2020 · Memorandum Opinion · Juan F. Vasquez
Colleen Michelle Leith, Petitioner and Oraine J. Leith, Intervenor, Petitioners
Docket No. 22272-17 · 11/2/2020 · Memorandum Opinion · Joseph Robert Goeke
Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner, Petitioner
Docket No. 19466-17 · 10/29/2020 · Memorandum Opinion · Joseph H. Gale
Ram Ratan Sharma & Shakuntala Sharma, Petitioners
Docket No. 19540-17 · 10/22/2020 · Memorandum Opinion · Albert G. Lauber
John M. Coleman, Petitioner
Docket No. 11153-18 · 10/19/2020 · Memorandum Opinion · Patrick J. Urda
William W. Giambrone & Michele L. Giambrone, Petitioners
Docket No. 11109-18 · 10/19/2020 · Memorandum Opinion · Patrick J. Urda
Michael C. Giambrone, Petitioner
Docket No. 18882-13 · 10/15/2020 · Memorandum Opinion · Joseph W. Nega
Thomas E. Watts & Mary E. Watts, Petitioners
Docket No. 19973-13 · 10/15/2020 · Memorandum Opinion · Joseph W. Nega
RW Management, LTD., JRW Management, LLC, Tax Matters Partner, Petitioner
Docket No. 15708-17 · 10/14/2020 · Memorandum Opinion · Cary Douglas Pugh
Shelley Jou Wienke, Petitioner
Docket No. 15709-17 · 10/14/2020 · Memorandum Opinion · Cary Douglas Pugh
Evergrow Investments, Inc., Petitioner
Docket No. 16842-16 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
Liberty Packing Company, LLC, The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 16684-16 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
The Morning Star Packing Company, L.P., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 5013-15 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
The Morning Star Packing Company, L.P., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 5015-15 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
Liberty Packing Company, LLC., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 4865-19 · 10/8/2020 · Memorandum Opinion · David Gustafson
Lawrence W. Doyle & John F. Moynihan, Petitioners
Docket No. 10204-19 · 10/8/2020 · Memorandum Opinion · Albert G. Lauber
Francis I. Spagnoletti, Petitioner
Docket No. 9026-19 · 10/8/2020 · Memorandum Opinion · David Gustafson
John Worthington, Petitioner
Docket No. 28426-15 · 10/5/2020 · Memorandum Opinion · David Gustafson
David Shaun Neal, Petitioner
Docket No. 7471-19 · 9/30/2020 · Memorandum Opinion · Albert G. Lauber
George Jerome Stevenson, Petitioner
Docket No. 588-18 · 9/29/2020 · Memorandum Opinion · Cary Douglas Pugh
Ronald J. Lucero & Mary L. Lucero, Petitioners
Docket No. 12498-16 · 9/23/2020 · Memorandum Opinion · Elizabeth A. Copeland
Beverly Robinson, Petitioner
Docket No. 11352-18 · 9/22/2020 · Memorandum Opinion · Courtney D. Jones
Sunil S. Patel & Laurie M. McAnally-Patel, Petitioners
Docket No. 24344-17 · 9/22/2020 · Memorandum Opinion · Courtney D. Jones
Sunil S. Patel & Laurie McAnally Patel, Petitioners
Docket No. 25268-18 · 9/22/2020 · Memorandum Opinion · Courtney D. Jones
Sunil S. Patel & Laurie M. McAnally-Patel, Petitioners
Docket No. 11239-19 · 9/17/2020 · Memorandum Opinion · Albert G. Lauber
Felix Ewald Friedel, Petitioner
Docket No. 14914-19 · 9/17/2020 · Memorandum Opinion · Albert G. Lauber
Cindy Damiani, Petitioner
Docket No. 25306-14 · 9/10/2020 · Memorandum Opinion · Tamara W. Ashford
Robert J. Belanger, Petitioner
Docket No. 21829-17 · 9/9/2020 · Memorandum Opinion · Diana Leyden
The Korean-American Senior Mutual Association, Inc., Petitioner
Docket No. 9526-19 · 9/3/2020 · Memorandum Opinion · Travis A. Greaves
Jon Dickinson & Helen Dickinson, Petitioners
Docket No. 3855-18 · 9/3/2020 · Memorandum Opinion · Joseph W. Nega
Malik H. Franklin, Petitioner
Docket No. 4346-18 · 8/31/2020 · Memorandum Opinion · Patrick J. Urda
Jill Beth Savedoff, Petitioner
Docket No. 14368-15 · 8/31/2020 · Memorandum Opinion · Elizabeth Crewson Paris
Sean L. Daichman & Linda E. Daichman, Petitioners
Docket No. 15742-19 · 8/25/2020 · Memorandum Opinion · Travis A. Greaves
Blanca Rivas, Petitioner
Docket No. 10266-19 · 8/25/2020 · Memorandum Opinion · Albert G. Lauber
Kenneth Gustaf Swanberg, Petitioner
Docket No. 13189-13 · 8/19/2020 · Memorandum Opinion · Lewis R. Carluzzo
Faith Lynn Brashear & Hendel N. Thistletop, Petitioners
Docket No. 20266-18 · 8/17/2020 · Memorandum Opinion · Albert G. Lauber
Nirav Babu, Petitioner
Docket No. 8649-17 · 8/17/2020 · Memorandum Opinion · Albert G. Lauber
Nirav B. Babu, Petitioner
Docket No. 5089-17 · 8/17/2020 · Memorandum Opinion · David Gustafson
Peter C. Emanouil & Pascale Emanouil, Petitioners
Docket No. 10531-17 · 8/12/2020 · Memorandum Opinion · David Gustafson
Alka Sham, Petitioner
Docket No. 9539-15 · 8/6/2020 · Memorandum Opinion · James S. Halpern
Ritchie N. Stevens & Julie Keen-Stevens, Petitioners
Docket No. 29815-13 · 8/6/2020 · Memorandum Opinion · James S. Halpern
Ritchie N. Stevens & Julie A. Keen Stevens, Petitioners
Docket No. 27344-16 · 8/5/2020 · Memorandum Opinion · Albert G. Lauber
Steven R. Matzkin & Sarah Schroeder, Petitioners
Docket No. 14076-17 · 8/4/2020 · Memorandum Opinion · Kathleen Kerrigan
Cottonwood Place, LLC, Hugh F. Smisson, III, Tax Matters Partner, Petitioner
Docket No. 13659-17 · 8/4/2020 · Memorandum Opinion · Kathleen Kerrigan
Red Oak Estates, LLC, Amanda Farahany, Tax Matters Partner, Petitioner
Docket No. 12017-16 · 8/3/2020 · Memorandum Opinion · David Gustafson
Reflectxion Resources, Inc., Petitioner
Docket No. 15274-17 · 7/30/2020 · Memorandum Opinion · Patrick J. Urda
Carol Joy Biggs-Owens, Petitioner
Docket No. 19493-17 · 7/22/2020 · Memorandum Opinion · Albert G. Lauber
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 9623-16 · 7/21/2020 · Memorandum Opinion · Albert G. Lauber
Jesus R. Oropeza & Fabiola Anaya Oropeza, Petitioners
Docket No. 12315-17 · 7/16/2020 · Memorandum Opinion · Patrick J. Urda
Robert Elkins, Petitioner
Docket No. 14432-14 · 7/15/2020 · Memorandum Opinion · Tamara W. Ashford
Mark Weiderman & Jennifer Weiderman, Petitioners
Docket No. 4980-17 · 7/13/2020 · Memorandum Opinion · Kathleen Kerrigan
Smith Lake, LLC, Smith Lake Investment Partners, LLC, Tax Matters Partner, Petitioner
Docket No. 8711-16 · 7/13/2020 · Memorandum Opinion · James S. Halpern
Edward J. Duffy & Shannon L. Duffy, Petitioners
Docket No. 7859-19 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Norris A. Dodson & Helen M. Dodson, Petitioners
Docket No. 2154-18 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Riverside Place, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 1560-18 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Englewood Place, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 1996-18 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Maple Landing, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 2426-18 · 7/9/2020 · Memorandum Opinion · Albert G. Lauber
Village at Effingham, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 4491-19 · 7/8/2020 · Memorandum Opinion · Albert G. Lauber
Tamecca Seril a.k.a. Tamecca Tillard, Petitioners
Docket No. 427-17 · 7/7/2020 · Memorandum Opinion · Buch
Michael K. Simpson & Cynthia R. Simpson, Petitioners
Docket No. 398-18 · 7/1/2020 · Memorandum Opinion · Peter J. Panuthos
Gary M. Dennis & Sharon D. Dennis, Petitioners
Docket No. 22182-10 · 7/1/2020 · Memorandum Opinion · Kathleen Kerrigan
John Thomas Minemyer, Petitioner
Docket No. 6602-17 · 6/30/2020 · Memorandum Opinion · Cary Douglas Pugh
Duy Duc Nguyen, Petitioner
Docket No. 10198-17 · 6/30/2020 · Memorandum Opinion · David Gustafson
Rebecca L. Bethune, Petitioner
Docket No. 12519-16 · 6/23/2020 · Memorandum Opinion · Albert G. Lauber
Plateau Holdings, LLC, Waterfall Development Manager, LLC, Tax Matters Partner, Petitioner
Docket No. 192-18 · 6/23/2020 · Memorandum Opinion · Kathleen Kerrigan
Lumpkin HC, LLC, Hurricane Creek Partners, LLC, Tax Matters Partner, Petitioner
Docket No. 191-18 · 6/23/2020 · Memorandum Opinion · Kathleen Kerrigan
Lumpkin One Five Six, LLC, 156 Partners, LLC, Tax Matters Partner, Petitioner
Docket No. 12309-17 · 6/22/2020 · Memorandum Opinion · James S. Halpern
James A. Lloyd, Petitioner
Docket No. 15112-16 · 6/18/2020 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 2564-18 · 6/18/2020 · Memorandum Opinion · Joseph Robert Goeke
Frances L. Rogers, Petitioner
Docket No. 29356-14 · 6/18/2020 · Memorandum Opinion · Joseph Robert Goeke
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 23623-17 · 6/18/2020 · Memorandum Opinion · Juan F. Vasquez
Carl William Cosio, Petitioner
Docket No. 23809-17 · 6/17/2020 · Memorandum Opinion · Joseph Robert Goeke
David F. Hewitt & Tammy K. Hewitt, Petitioners
Docket No. 27693-14 · 6/17/2020 · Memorandum Opinion · Tamara W. Ashford
Leticia C. Santos, Petitioner
Docket No. 20240-18 · 6/16/2020 · Memorandum Opinion · John O. Colvin
Askar Moukhitdinov & Sana Abeuova, Petitioners
Docket No. 23713-17 · 6/16/2020 · Memorandum Opinion · Elizabeth A. Copeland
Nelson G. Abrego & Reina E. Abrego, Petitioners
Docket No. 10104-18 · 6/15/2020 · Memorandum Opinion · Elizabeth Crewson Paris
Constant B. Bidzimou, Petitioner
Docket No. 16250-17 · 6/15/2020 · Memorandum Opinion · Elizabeth Crewson Paris
Constant B. Bidzimou, Petitioner
Docket No. 5742-18 · 6/15/2020 · Memorandum Opinion · Ronald L. Buch
Randy G. Sellers, Petitioner
Docket No. 17954-18 · 6/15/2020 · Memorandum Opinion · Patrick J. Urda
Fritz Steven Schwager, Petitioner
Docket No. 13836-19 · 6/11/2020 · Memorandum Opinion · Albert G. Lauber
Alexander Strashny & Laura Strashny, Petitioners
Docket No. 27313-13 · 6/10/2020 · Memorandum Opinion · Cary Douglas Pugh
James C. Nelson, Petitioner
Docket No. 27321-13 · 6/10/2020 · Memorandum Opinion · Cary Douglas Pugh
Mary P. Nelson, Petitioner
Docket No. 31162-14 · 6/9/2020 · Memorandum Opinion · Tamara W. Ashford
Edward S. Flume & Martha S. Flume, Petitioners
Docket No. 30283-15 · 6/8/2020 · Memorandum Opinion · Cary Douglas Pugh
Theron E. Johnson, Petitioner
Docket No. 29743-14 · 6/8/2020 · Memorandum Opinion · Kathleen Kerrigan
Frederick Howe & Bonita A. MacVaugh-Howe, Petitioners
Docket No. 27474-16 · 6/4/2020 · Memorandum Opinion · Mary Ann Cohen
Brannan Sand & Gravel Co., LLC, J. Curtis Marvel, Tax Matters Partner, Petitioners
Docket No. 9033-19 · 6/4/2020 · Memorandum Opinion · Travis A. Greaves
Choong H. Koh, Petitioner
Docket No. 23105-18 · 6/4/2020 · Memorandum Opinion · Joseph Robert Goeke
Jaroslaw Janusz Waszczuk, Petitioner
Docket No. 5911-18 · 6/3/2020 · Memorandum Opinion · Michael B. Thornton
Thomas M. McCarthy, 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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