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)
201 opinions indexed · filter: 2021 · MOP · showing most recent 100.
- Docket No. 12356-20 · 12/30/2021 · Memorandum Opinion · LauberA. Asterino Starcher, Petitioner
- Docket No. 10346-18 · 12/30/2021 · Memorandum Opinion · PughMark G. Pfetzer, Petitioner
- Docket No. 15977-18 · 12/29/2021 · Memorandum Opinion · GuyWhistleblower 15977-18W, Petitioner
- Docket No. 12876-18 · 12/28/2021 · Memorandum Opinion · ThorntonFaisal Ahmed, Petitioner
- Docket No. 20438-19 · 12/28/2021 · Memorandum Opinion · WeilerBrian K. Bunton & Karen A. Bunton, Petitioners
- Docket No. 22604-17 · 12/21/2021 · Memorandum Opinion · UrdaWilliam R. Huff & Cathy Markey Huff, Petitioners
- Docket No. 24980-16 · 12/16/2021 · Memorandum Opinion · LauberEric Freeman, Petitioner
- Docket No. 24649-16 · 12/16/2021 · Memorandum Opinion · LauberMitchel Skolnick & Leslie Skolnick, Petitioners
- Docket No. 24650-16 · 12/16/2021 · Memorandum Opinion · LauberMitchel Skolnick & Brianna Skolnick, Petitioners
- Docket No. 13741-18 · 12/13/2021 · Memorandum Opinion · NegaVardan Antonyan & Margarita Safaryan, Petitioners
- Docket No. 21904-19 · 12/1/2021 · Memorandum Opinion · LauberHong Jun Chan & Suzhen Mei, Petitioners
- Docket No. 15328-15 · 12/1/2021 · Memorandum Opinion · CopelandOM P. Soni & Anjali Soni, Petitioners
- Docket No. 12519-16 · 11/30/2021 · Memorandum Opinion · LauberPlateau Holdings, LLC, Waterfall Development Manager, LLC, Tax Matters Partner, Petitioner
- Docket No. 16881-18 · 11/30/2021 · Memorandum Opinion · LauberJames R. O'Donnell, Petitioner
- Docket No. 14179-17 · 11/23/2021 · Memorandum Opinion · Halpern901 South Broadway Limited Partnership, Standard Development, LLC, Tax Matters Partner, Petitioner
- Docket No. 12593-20 · 11/23/2021 · Memorandum Opinion · LauberTandra Anne Roberts, Petitioner
- Docket No. 7671-18 · 11/22/2021 · Memorandum Opinion · HalpernHerman J. Marino, Petitioner
- Docket No. 7115-20 · 11/18/2021 · Memorandum Opinion · LauberBernard D. Holland, Petitioner
- Docket No. 10444-20 · 11/10/2021 · Memorandum Opinion · AshfordWilliam Howard Peak, Petitioner
- Docket No. 5437-18 · 11/10/2021 · Memorandum Opinion · ThorntonLouis P. Smaldino, Petitioner
- Docket No. 14687-17 · 11/9/2021 · Memorandum Opinion · JonesRonald E. Knox & Joan S. Knox, Petitioners
- Docket No. 20608-18 · 11/4/2021 · Memorandum Opinion · LauberExcelsior Aggregates, LLC, Big Escambia Ventures, LLC, Tax Matters Partner, Petitioner
- Docket No. 3339-20 · 11/1/2021 · Memorandum Opinion · KerriganKarla Amburgey & Mary Dutey-Amburgey a.k.a. Mary Amburguey, Petitioners
- Docket No. 9352-16 · 10/27/2021 · Memorandum Opinion · GreavesPamela Cashaw, Petitioner
- Docket No. 20941-16 · 10/26/2021 · Memorandum Opinion · BuchChicago Baseball Holdings, LLC, Northside Entertainment Holdings, LLC, f.k.a. Ricketts Acquisition, LLC, Tax Matters Partner, Petitioner
- Docket No. 20940-16 · 10/26/2021 · Memorandum Opinion · BuchTribune Media Company f.k.a. Tribune Company & Affiliates, Petitioner
- Docket No. 15012-18 · 10/25/2021 · Memorandum Opinion · GoekeJames R. Morris & Lori A. Egbers-Morris, Petitioners
- Docket No. 794-18 · 10/25/2021 · Memorandum Opinion · LauberAlbert G. Hill, III, Petitioner
- Docket No. 12871-18 · 10/19/2021 · Memorandum Opinion · ParisRonald M. Goldberg, Petitioner
- Docket No. 7316-17 · 10/5/2021 · Memorandum Opinion · LauberTaryn L. Dodd, Petitioner
- Docket No. 16574-17 · 10/4/2021 · Memorandum Opinion · LauberJohn M. Crim, Petitioner
- Docket No. 12956-18 · 10/4/2021 · Memorandum Opinion · JonesSuzanne Jean McCrory, Petitioner
- Docket No. 11798-18 · 10/4/2021 · Memorandum Opinion · JonesSuzanne Jean McCrory, Petitioner
- Docket No. 10336-18 · 9/29/2021 · Memorandum Opinion · JonesCarl L. Gregory & Leila Gregory, Petitioners
- Docket No. 23074-16 · 9/28/2021 · Memorandum Opinion · BuchRobert S. Clark, Petitioner
- Docket No. 13576-17 · 9/28/2021 · Memorandum Opinion · BuchRobert S. Clark, Petitioner
- Docket No. 14377-16 · 9/27/2021 · Memorandum Opinion · HalpernJohn Dee, Petitioner
- Docket No. 13231-19 · 9/23/2021 · Memorandum Opinion · LauberDaniel Omar Parker & Chantrell Antoine Parker, Petitioners
- Docket No. 18104-17 · 9/23/2021 · Memorandum Opinion · KerriganMichael D. Brown, Petitioner
- Docket No. 3634-18 · 9/16/2021 · Memorandum Opinion · LauberDonna M. Sutherland, Petitioner
- Docket No. 16171-18 · 9/9/2021 · Memorandum Opinion · HalpernKarson C. Kaebel, Petitioner
- Docket No. 25899-17 · 9/2/2021 · Memorandum Opinion · MarvelGayle Gaston, Petitioner
- Docket No. 15833-19 · 9/2/2021 · Memorandum Opinion · UrdaMichele Lee Pazden, Petitioner
- Docket No. 14249-18 · 9/1/2021 · Memorandum Opinion · BuchWai-Cheung Wilson Chow & Deanne Chow, Petitioners
- Docket No. 7819-20 · 8/31/2021 · Memorandum Opinion · WeilerSherrie L. Webb, Petitioner
- Docket No. 592-18 · 8/23/2021 · Memorandum Opinion · PughEstate of Charles P. Morgan, Deceased, Roxanna L. Morgan, Personal Representative and Roxanna L. Morgan, Petitioners
- Docket No. 23239-18 · 8/18/2021 · Memorandum Opinion · LauberDeborah C. Wood, Petitioner
- Docket No. 23260-18 · 8/18/2021 · Memorandum Opinion · LauberDeborah C. Wood, Petitioner
- Docket No. 13058-14 · 8/16/2021 · Memorandum Opinion · LauberIrvin Hannis Catlett, Jr., Deceased, Petitioner
- Docket No. 23866-18 · 8/12/2021 · Memorandum Opinion · UrdaKidz University, Inc., Petitioner
- Docket No. 7821-19 · 8/11/2021 · Memorandum Opinion · KerriganAmr M. Mohsen, Petitioner
- Docket No. 4310-18 · 8/11/2021 · Memorandum Opinion · PughAlexander Bernard Wathen, Petitioner
- Docket No. 8805-18 · 8/9/2021 · Memorandum Opinion · CopelandChristian D. Silver, Petitioner
- Docket No. 760-20 · 8/3/2021 · Memorandum Opinion · UrdaJerry R. Abraham & Debra J. Abraham, Petitioners
- Docket No. 25541-18 · 8/2/2021 · Memorandum Opinion · GustafsonToday's Health Care II LLC, Petitioner
- Docket No. 13531-18 · 7/26/2021 · Memorandum Opinion · LauberGeorge S. Harrington, Petitioner
- Docket No. 22401-18 · 7/26/2021 · Memorandum Opinion · LauberGloria Ononuju, Petitioner
- Docket No. 12457-17 · 7/20/2021 · Memorandum Opinion · CarluzzoNew World Infrastructure Organization, Petitioner
- Docket No. 23860-17 · 7/20/2021 · Memorandum Opinion · KerriganFrank E. Vennes, Jr. & Kimberly Vennes, Petitioners
- Docket No. 20531-18 · 7/20/2021 · Memorandum Opinion · GreavesEstate of Kwang Lee, Deceased, Anthony J. Frese, Executor, Petitioners
- Docket No. 17196-18 · 7/15/2021 · Memorandum Opinion · NegaJacob Berger & Evelyn R. Berger, Petitioners
- Docket No. 24762-17 · 7/15/2021 · Memorandum Opinion · MarvelJesse C. Morreale, Petitioner
- Docket No. 14687-10 · 7/14/2021 · Memorandum Opinion · HolmesErnest S. Ryder & Patricia A. Ryder, Petitioners
- Docket No. 7527-12 · 7/14/2021 · Memorandum Opinion · HolmesRyder Ranches, LLC, f.k.a. Ryder Ranch Company, LLC, Ernest S. Ryder, Tax Matters Partner, Petitioner
- Docket No. 30196-14 · 7/14/2021 · Memorandum Opinion · HolmesErnest S. Ryder & Patricia A. Ryder, Petitioners
- Docket No. 9921-12 · 7/14/2021 · Memorandum Opinion · HolmesErnest S. Ryder & Patricia A. Ryder, Petitioners
- Docket No. 9977-12 · 7/14/2021 · Memorandum Opinion · HolmesErnest S. Ryder & Associates, Inc., APLC, Petitioner
- Docket No. 31483-15 · 7/14/2021 · Memorandum Opinion · HolmesErnest S. Ryder & Patricia A. Ryder, Petitioners
- Docket No. 14619-10 · 7/14/2021 · Memorandum Opinion · HolmesErnest S. Ryder & Associates, Inc., APLC, Petitioner
- Docket No. 9922-12 · 7/14/2021 · Memorandum Opinion · HolmesFirst Counsel Capital, Inc., Petitioner
- Docket No. 3869-12 · 7/13/2021 · Memorandum Opinion · ParisBlossom Day Care Centers, Inc., Petitioner
- Docket No. 3868-12 · 7/13/2021 · Memorandum Opinion · ParisBlossom Day Care Centers, Inc., Petitioner
- Docket No. 3869-12 · 7/13/2021 · Memorandum Opinion · ParisBlossom Day Care Centers, Inc., Petitioner
- Docket No. 3868-12 · 7/13/2021 · Memorandum Opinion · ParisBlossom Day Care Centers, Inc., Petitioner
- Docket No. 7999-19 · 7/8/2021 · Memorandum Opinion · UrdaRichard C. Mathews, Petitioner
- Docket No. 191-20 · 7/7/2021 · Memorandum Opinion · GreavesFrancisco Steven Delgado, Petitioner
- Docket No. 4013-20 · 7/7/2021 · Memorandum Opinion · WeilerJay M. Peterfreund, Petitioner
- Docket No. 18068-19 · 6/30/2021 · Memorandum Opinion · LauberMonique D. Long, Petitioner
- Docket No. 4495-17 · 6/30/2021 · Memorandum Opinion · GreavesAthanasios Pragias & Cynthia Pragias, Petitioners
- Docket No. 13445-18 · 6/30/2021 · Memorandum Opinion · PughEngen Robert Nurumbi, Petitioner
- Docket No. 24036-16 · 6/30/2021 · Memorandum Opinion · UrdaWilliam Geiman, Petitioner
- Docket No. 7296-20 · 6/29/2021 · Memorandum Opinion · LauberJamillah Kamillah Muhammad, Petitioner
- Docket No. 15919-19 · 6/29/2021 · Memorandum Opinion · UrdaAlhaji B. Benson, Petitioner
- Docket No. 16847-16 · 6/28/2021 · Memorandum Opinion · GoekeMichael R. Kelly, Petitioner
- Docket No. 6225-16 · 6/28/2021 · Memorandum Opinion · GoekeMichael R. Kelly, Petitioner
- Docket No. 485-15 · 6/23/2021 · Memorandum Opinion · LauberMonty Ervin, Petitioner
- Docket No. 21714-07 · 6/14/2021 · Memorandum Opinion · WellsBell Capital Management, Inc., Petitioner
- Docket No. 10084-16 · 6/9/2021 · Memorandum Opinion · GoekeWhistleblower 10084-16W, Petitioner
- Docket No. 7653-17 · 6/8/2021 · Memorandum Opinion · GreavesDavid Andrew Lufkin, Sr., Petitioner
- Docket No. 8132-19 · 6/8/2021 · Memorandum Opinion · LauberHector I. Garcia & Brenda I. Landrau, Petitioners
- Docket No. 25757-15 · 6/7/2021 · Memorandum Opinion · GustafsonKannarkat P. Verghese, Deceased, Annie P. Verghese, Personal Representative and Annie P. Verghese, Petitioners
- Docket No. 23296-17 · 6/7/2021 · Memorandum Opinion · PughCarol E. Holliday, Petitioner
- Docket No. 13471-17 · 6/3/2021 · Memorandum Opinion · WeilerES NPA Holding, LLC, Joseph NPA Investment, LLC, Tax Matters Partner, Petitioner
- Docket No. 6954-19 · 6/2/2021 · Memorandum Opinion · KerriganMichael Torres, Petitioner
- Docket No. 25505-06 · 6/2/2021 · Memorandum Opinion · GoekeNew Capital Fire, Inc., Petitioner
- Docket No. 9892-18 · 5/27/2021 · Memorandum Opinion · ToroEstate of Semone Grossman, Deceased, Richard M. Frome, Preliminary Executor, Petitioners
- Docket No. 6919-16 · 5/20/2021 · Memorandum Opinion · HolmesKatherine Mason, Petitioner
- Docket No. 7007-16 · 5/20/2021 · Memorandum Opinion · HolmesVictor Mason, Deceased, Katherine Mason, Successor in Interest, Petitioners
- Docket No. 7009-16 · 5/20/2021 · Memorandum Opinion · HolmesKatherine Mason, Petitioner
- Docket No. 21104-18 · 5/20/2021 · Memorandum Opinion · UrdaUriah I. Shitrit, 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.