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)
137 opinions indexed · filter: 2022 · MOP · showing most recent 100.
- Docket No. 714-20 · 12/28/2022 · Memorandum Opinion · WeilerFelix Luu, Petitioner
- Docket No. 3430-20 · 12/28/2022 · Memorandum Opinion · GustafsonSusan P. Kechijian, Petitioner
- Docket No. 17291-14 · 12/21/2022 · Memorandum Opinion · VasquezEric Schwartz, Petitioner
- Docket No. 615-13 · 12/20/2022 · Memorandum Opinion · WellsRobert Lewis Starer & Merle Ann Starer, Petitioners
- Docket No. 9759-21 · 12/19/2022 · Memorandum Opinion · LauberOuattara S. Mamadou, Petitioner
- Docket No. 28206-15 · 12/19/2022 · Memorandum Opinion · WellsKenneth M. Brooks & Anita Wolke Brooks, Petitioners
- Docket No. 2386-17 · 12/19/2022 · Memorandum Opinion · MarvelLuis A. Castro & Judi A. Chavez-Castro, Petitioners
- Docket No. 13745-20 · 12/19/2022 · Memorandum Opinion · LauberKambiz Ayria, Petitioner
- Docket No. 1723-17 · 12/7/2022 · Memorandum Opinion · GustafsonBenito Palmarini & Bernadette Palmarini, Petitioners
- Docket No. 16982-18 · 12/6/2022 · Memorandum Opinion · CopelandEric P. Mattson, Petitioner
- Docket No. 16577-17 · 12/5/2022 · Memorandum Opinion · ParisSteven F. Hoakison & Judy C. Hoakison, Petitioners
- Docket No. 11455-20 · 12/1/2022 · Memorandum Opinion · GustafsonKevin T. Lipka & Shelly Z. Lipka, Petitioners
- Docket No. 13116-18 · 11/30/2022 · Memorandum Opinion · LauberRichard Showalter, Petitioner
- Docket No. 14433-16 · 11/30/2022 · Memorandum Opinion · WellsJason Todd Reynolds & Kelli Hunter Reynolds, Petitioners
- Docket No. 9996-17 · 11/29/2022 · Memorandum Opinion · WellsHeather P. Dunn & Edison Dunn, Petitioners
- Docket No. 13297-18 · 11/29/2022 · Memorandum Opinion · ParisIntan N. Ismail & Mohd Razi Abd Rahim, Petitioners
- Docket No. 6127-20 · 11/21/2022 · Memorandum Opinion · UrdaBryant D. Tillman-Kelly & Melanie Tillman-Kelly, Petitioners
- Docket No. 6054-19 · 11/15/2022 · Memorandum Opinion · ParisHaywood Earl Parker, Jr., Petitioner and Jacqueline Ann Parker, Intervenor,
- Docket No. 4331-18 · 11/10/2022 · Memorandum Opinion · UrdaBetty Amos, Petitioner
- Docket No. 20840-17 · 10/27/2022 · Memorandum Opinion · KerriganRichard J. O'Neill Trust, Anthony R. Moiso, Trustee, Petitioners
- Docket No. 25481-16 · 10/24/2022 · Memorandum Opinion · KerriganGeorge P. Manzolillo & Lucy P. Manzolillo, Petitioners
- Docket No. 4868-15 · 10/17/2022 · Memorandum Opinion · PughChampions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner, Petitioner
- Docket No. 2265-19 · 10/13/2022 · Memorandum Opinion · GustafsonClark Raymond & Company PLLC, D. Edson Clark, CPA, PLLC, Tax Matters Partner, Petitioner
- Docket No. 4048-20 · 10/11/2022 · Memorandum Opinion · UrdaCraig J. Schieder, Petitioner
- Docket No. 22472-16 · 10/6/2022 · Memorandum Opinion · MorrisonSandra E. Sander, Deceased, Leda Sander, Personal Representative, Petitioner
- Docket No. 3679-18 · 10/6/2022 · Memorandum Opinion · LauberHeinrich C. Schweizer, Petitioner
- Docket No. 2492-19 · 9/29/2022 · Memorandum Opinion · VasquezWilliam T. Ashford, Petitioner
- Docket No. 7633-19 · 9/28/2022 · Memorandum Opinion · LauberDonald Furrer & Rita Furrer, Petitioners
- Docket No. 2784-19 · 9/27/2022 · Memorandum Opinion · WeilerLori Michelle Patitz & Andrew Robert Moody, Petitioners
- Docket No. 25660-17 · 9/26/2022 · Memorandum Opinion · HalpernBelmont Interests Inc., Petitioner
- Docket No. 2670-19 · 9/21/2022 · Memorandum Opinion · GreavesJohn E. Vorreyer & Melissa D. Vorreyer, Petitioners
- Docket No. 23743-18 · 9/19/2022 · Memorandum Opinion · CopelandLee, Goddard & Duffy, LLP, Petitioner
- Docket No. 25029-16 · 9/14/2022 · Memorandum Opinion · BuchEstate of Brett L. Clemons, Sr., Deceased, Brett Lee Clemons, Jr., Personal Representative, Petitioner
- Docket No. 25589-14 · 9/13/2022 · Memorandum Opinion · HalpernAlan Brian Fabian, Petitioner
- Docket No. 4369-16 · 9/12/2022 · Memorandum Opinion · WellsLakeisha Degourville, Petitioner
- Docket No. 16804-21 · 9/7/2022 · Memorandum Opinion · LauberEric D. Clarkson, Petitioner
- Docket No. 14410-15 · 8/31/2022 · Memorandum Opinion · GustafsonJohannes Lamprecht & Linda Lamprecht, Petitioners
- Docket No. 7595-20 · 8/30/2022 · Memorandum Opinion · VasquezThomas J. Dern & Peggy M. Dern, Petitioners
- Docket No. 11945-20 · 8/30/2022 · Memorandum Opinion · LauberGeorge Anton Remisovsky & Ellen Jones-Remisovsky, Petitioners
- Docket No. 7722-18 · 8/29/2022 · Memorandum Opinion · GaleJaroslaw Sek & Danuta Petrow-Sek, Petitioners
- Docket No. 12114-20 · 8/29/2022 · Memorandum Opinion · LauberSparta Pink Property, LLC, Sparta Pink Manager, LLC, Tax Matters Partner, Petitioner
- Docket No. 21283-17 · 8/25/2022 · Memorandum Opinion · GustafsonJonathan D. Barry & Susan S. Barry, Petitioners
- Docket No. 17163-19 · 8/22/2022 · Memorandum Opinion · BuchWarner Enterprises, Inc., Petitioner
- Docket No. 6944-11 · 8/18/2022 · Memorandum Opinion · KerriganMedtronic, Inc. & Consolidated Subsidiaries, Petitioner
- Docket No. 21425-19 · 8/4/2022 · Memorandum Opinion · LauberNnabugwu C. Eze, Petitioner
- Docket No. 18724-19 · 8/1/2022 · Memorandum Opinion · JonesEstate of William E. DeMuth, Jr., Deceased, Donald L. DeMuth, Executor, Petitioners
- Docket No. 17664-19 · 7/28/2022 · Memorandum Opinion · WeilerCharles G. Kinney, Petitioner
- Docket No. 8541-20 · 7/28/2022 · Memorandum Opinion · MarshallJamie B. Hall, Petitioner
- Docket No. 8792-20 · 7/20/2022 · Memorandum Opinion · LauberDonald W. Thompson, Petitioner
- Docket No. 18639-19 · 7/18/2022 · Memorandum Opinion · MarvelJennifer A. Soler, Petitioner
- Docket No. 7453-19 · 7/18/2022 · Memorandum Opinion · ThorntonAlejandro J. Rojas & Elena G. Rojas, Petitioners
- Docket No. 636-21 · 7/18/2022 · Memorandum Opinion · BuchTrevor R. Pettennude, Petitioner
- Docket No. 1041-20 · 7/14/2022 · Memorandum Opinion · NegaClement Ziroli & Dawn M. Ziroli, Petitioners
- Docket No. 11719-20 · 7/14/2022 · Memorandum Opinion · LauberNoel Christopher Knight, Petitioner
- Docket No. 13353-21 · 7/13/2022 · Memorandum Opinion · LauberThomas E. Kelly, Petitioner
- Docket No. 8395-16 · 7/13/2022 · Memorandum Opinion · WellsGregory Bernard Colbert, II & Simone P. Colbert, Petitioners
- Docket No. 21146-15 · 7/12/2022 · Memorandum Opinion · HalpernTBL Licensing LLC f.k.a. The Timberland Company, and Subsidiaries (A Consolidated Group), Petitioner
- Docket No. 4693-20 · 7/7/2022 · Memorandum Opinion · JonesJulian Wolpert, Petitioner
- Docket No. 3182-20 · 7/7/2022 · Memorandum Opinion · JonesJulian Wolpert and Estate of Eileen Wolpert, Deceased, Julian Wolpert, Executor, Petitioners
- Docket No. 1781-14 · 7/6/2022 · Memorandum Opinion · BuchJohn Edward Barrington & Deanna Barrie Barrington, Petitioners
- Docket No. 19714-16 · 7/6/2022 · Memorandum Opinion · LauberClair R. Couturier, Jr., Petitioner
- Docket No. 17918-19 · 6/28/2022 · Memorandum Opinion · UrdaDino Kotrides, Petitioner
- Docket No. 13202-19 · 6/27/2022 · Memorandum Opinion · UrdaAlejandro Serna, Petitioner
- Docket No. 21604-18 · 6/23/2022 · Memorandum Opinion · VasquezDavid Gilmartin, Petitioner
- Docket No. 20132-19 · 6/23/2022 · Memorandum Opinion · UrdaLouis U. Giannini & Dawn M. Giannini, Petitioners
- Docket No. 16958-18 · 6/15/2022 · Memorandum Opinion · NegaChule Rain Walker, Petitioner
- Docket No. 8669-20 · 6/14/2022 · Memorandum Opinion · LauberMorgan Run Partners, LLC, Overflow Marketing, LLC, Tax Matters Partner, Petitioner
- Docket No. 21518-18 · 6/14/2022 · Memorandum Opinion · GreavesGregg Michael Kellett, Petitioner
- Docket No. 17526-19 · 6/13/2022 · Memorandum Opinion · WeilerRonald W. Howland, Jr. & Marilee R. Howland, Petitioners
- Docket No. 18553-21 · 6/13/2022 · Memorandum Opinion · LauberAnthony L. Phillips, Petitioner
- Docket No. 7327-20 · 6/13/2022 · Memorandum Opinion · LauberArlin George Hatfield, III & Jennifer Marie Willis Hatfield, Petitioners
- Docket No. 1500-21 · 6/13/2022 · Memorandum Opinion · LauberArlin George Hatfield, III & Jennifer Hatfield, Petitioners
- Docket No. 14380-16 · 6/8/2022 · Memorandum Opinion · AshfordWilliam E. Musselwhite, Jr. & Melissa Musselwhite, Petitioners
- Docket No. 29940-15 · 6/7/2022 · Memorandum Opinion · UrdaInnocent O. Chinweze, Petitioner
- Docket No. 23569-17 · 6/6/2022 · Memorandum Opinion · VasquezJan E. Pocock, Petitioner
- Docket No. 2558-17 · 6/6/2022 · Memorandum Opinion · VasquezJan E. Pocock, Petitioner
- Docket No. 15454-21 · 5/31/2022 · Memorandum Opinion · LauberIfeoma Ezekwo, Petitioner
- Docket No. 13314-20 · 5/25/2022 · Memorandum Opinion · GreavesMartha L. Albrecht, Petitioner
- Docket No. 14916-15 · 5/23/2022 · Memorandum Opinion · JonesGenecure, L.L.C., Frank Y. Tung, Tax Matters Partner, Petitioner
- Docket No. 3333-19 · 5/18/2022 · Memorandum Opinion · LauberPaul Christopher Caldwell, Petitioner
- Docket No. 5848-20 · 5/12/2022 · Memorandum Opinion · ToroMichael J. Rogerson, Petitioner
- Docket No. 19634-18 · 5/12/2022 · Memorandum Opinion · VasquezWarren Keith Jackson & Barbara Ann Jackson, Petitioners
- Docket No. 12901-19 · 5/9/2022 · Memorandum Opinion · MarshallChristian Renee Evert, Petitioner
- Docket No. 10007-20 · 5/9/2022 · Memorandum Opinion · GreavesTimothy J. Lewis, Petitioner
- Docket No. 453-17 · 5/5/2022 · Memorandum Opinion · LauberGregory J. Podlucky & Karla S. Podlucky, Petitioners
- Docket No. 21343-21 · 5/5/2022 · Memorandum Opinion · LauberNeil Wolfson, Petitioner
- Docket No. 19064-21 · 5/4/2022 · Memorandum Opinion · LauberEdgerton Mighty & Eulalee Mighty, Petitioners
- Docket No. 16702-09 · 5/2/2022 · Memorandum Opinion · ThorntonCelia Mazzei, Petitioner
- Docket No. 6724-19 · 4/28/2022 · Memorandum Opinion · GustafsonTracy Renee Valentine, Petitioner
- Docket No. 17285-18 · 4/25/2022 · Memorandum Opinion · WeilerMichael T. Sestak, Petitioner
- Docket No. 26650-17 · 4/20/2022 · Memorandum Opinion · MarvelChristian Sezonov & Francine M. Sezonov, Petitioners
- Docket No. 9552-19 · 4/20/2022 · Memorandum Opinion · UrdaDavid Isaac Bindel, Petitioner
- Docket No. 21015-19 · 4/19/2022 · Memorandum Opinion · KerriganTreece Investment Advisory Corp., Petitioner
- Docket No. 11958-17 · 4/18/2022 · Memorandum Opinion · JonesTodd Kohout & Lisa M. Kohout, Petitioners
- Docket No. 7881-19 · 4/13/2022 · Memorandum Opinion · GustafsonDouglas Mihalik & Wendi J. Mihalik, Petitioners
- Docket No. 5769-20 · 4/12/2022 · Memorandum Opinion · GreavesPediatric Impressions Home Health Inc., Petitioner
- Docket No. 23715-18 · 4/11/2022 · Memorandum Opinion · NegaThe REDI Foundation, Inc., Petitioner
- Docket No. 16784-19 · 4/7/2022 · Memorandum Opinion · WeilerDaniel Metz, Petitioner
- Docket No. 15981-17 · 4/7/2022 · Memorandum Opinion · GustafsonSteven W. Webert & Catherine S. Webert, Petitioners
- Docket No. 4806-15 · 4/6/2022 · Memorandum Opinion · HolmesContinuing Life Communities Thousand Oaks LLC, Spieker CLC, LLC, Tax Matters Partner, 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.