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)
154 opinions indexed · filter: 2023 · MOP · showing most recent 100.
- Docket No. 8177-20 · 12/28/2023 · Memorandum Opinion · CopelandDavid Villa & Juana M. Villa, Petitioners
- Docket No. 2627-23 · 12/28/2023 · Memorandum Opinion · KerriganDaniel Olin Nye, Petitioner
- Docket No. 21509-18 · 12/27/2023 · Memorandum Opinion · GaleFannie Wright, Petitioner
- Docket No. 972-17 · 12/21/2023 · Memorandum Opinion · ToroWhistleblower 972-17W, Petitioner
- Docket No. 1932-23 · 12/20/2023 · Memorandum Opinion · LauberDzuy Nguyen & Jessica Thai, Petitioners
- Docket No. 21857-19 · 12/18/2023 · Memorandum Opinion · MarshallVictor Attisha & Josephine Attisha, Petitioners
- Docket No. 22182-10 · 12/13/2023 · Memorandum Opinion · KerriganJohn Thomas Minemyer, Petitioner
- Docket No. 23219-15 · 12/13/2023 · Memorandum Opinion · MorrisonEdward Francis Bachner, IV & Rebecca Gay Bachner, Petitioners
- Docket No. 16812-18 · 12/11/2023 · Memorandum Opinion · JonesPaul C. Robinson, Petitioner
- Docket No. 26538-21 · 11/30/2023 · Memorandum Opinion · MarvelMichael B. Shapiro, Petitioner
- Docket No. 17163-19 · 11/30/2023 · Memorandum Opinion · KerriganWarner Enterprises, Inc., Petitioner
- Docket No. 253-22 · 11/29/2023 · Memorandum Opinion · WeilerHarman Road Property, LLC, Capital Conservation Partners II, LLC, Tax Matters Partner, Petitioner
- Docket No. 10878-16 · 11/28/2023 · Memorandum Opinion · ToroLuminita Roman, Petitioner
- Docket No. 15210-22 · 11/28/2023 · Memorandum Opinion · LauberDanielle Monique Scott, Petitioner
- Docket No. 12520-19 · 11/21/2023 · Memorandum Opinion · VasquezKunjlata J. Jadhav & Jalandar Y. Jadhav, Petitioners
- Docket No. 13711-18 · 11/20/2023 · Memorandum Opinion · ParisAllen R. Davison & Sharon L. Davison, Petitioners
- Docket No. 15941-17 · 11/16/2023 · Memorandum Opinion · PughGeorge E. Kosmides, Petitioner
- Docket No. 15566-22 · 11/14/2023 · Memorandum Opinion · GreavesDon L. Rockafellor & Kathleen M. Rockafellor, Petitioners
- Docket No. 12875-20 · 11/9/2023 · Memorandum Opinion · GustafsonRita Renee Pilate, Petitioner
- Docket No. 4868-15 · 11/8/2023 · Memorandum Opinion · PughChampions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner, Petitioner
- Docket No. 31183-15 · 11/8/2023 · Memorandum Opinion · LauberThe Coca-Cola Company and Subsidiaries, Petitioner
- Docket No. 23621-15 · 11/6/2023 · Memorandum Opinion · HalpernNathaniel A. Carter & Stella C. Carter, Petitioners
- Docket No. 1031-17 · 11/6/2023 · Memorandum Opinion · PughLior Blas, Petitioner
- Docket No. 16285-21 · 10/30/2023 · Memorandum Opinion · GustafsonKevin F. Long, Petitioner
- Docket No. 1305-21 · 10/30/2023 · Memorandum Opinion · HalpernNicole Diane Henaire, Petitioner
- Docket No. 11676-20 · 10/26/2023 · Memorandum Opinion · GustafsonMill Road 36 Henry, LLC, MR36 Manager, LLC, Tax Matters Partner, Petitioner
- Docket No. 27574-15 · 10/26/2023 · Memorandum Opinion · GaleWolfgang Frederick Kraske, Petitioner
- Docket No. 15069-19 · 10/23/2023 · Memorandum Opinion · CopelandStephen R. Kelley & Isabelle Kelley, Petitioners
- Docket No. 22550-17 · 10/23/2023 · Memorandum Opinion · UrdaAlan Michael Berkun, Petitioner
- Docket No. 16224-14 · 10/19/2023 · Memorandum Opinion · MorrisonMartin G. Plotkin, Petitioner
- Docket No. 7103-21 · 10/17/2023 · Memorandum Opinion · LauberAbdul Khaliq Mustafa Muhammad, Petitioner
- Docket No. 21941-22 · 10/10/2023 · Memorandum Opinion · WeilerEric Wilfred Olson, Petitioner
- Docket No. 13858-17 · 10/2/2023 · Memorandum Opinion · NegaHyatt Hotels Corporation & Subsidiaries, Petitioner
- Docket No. 8800-21 · 9/26/2023 · Memorandum Opinion · LauberFarid Rafiee & Misuk P. Rafiee, Petitioners
- Docket No. 16362-19 · 9/26/2023 · Memorandum Opinion · MorrisonJohn Peter Zaimes, Petitioner
- Docket No. 5169-22 · 9/26/2023 · Memorandum Opinion · LandyJoey R. Aiken & Melissa Dawn Aiken, Petitioners
- Docket No. 21452-16 · 9/25/2023 · Memorandum Opinion · GaleJoseph Michael Balint, Petitioner
- Docket No. 5115-17 · 9/18/2023 · Memorandum Opinion · CopelandSarah S. O'Nan, Petitioner
- Docket No. 12676-20 · 9/13/2023 · Memorandum Opinion · NegaJohn R. Johnson and Estate of Judith E. Johnson, Deceased, John R. Johnson, Personal Representative, Petitioners
- Docket No. 11359-20 · 9/11/2023 · Memorandum Opinion · HolmesShort Stop Electric, Inc., Petitioner
- Docket No. 22961-22 · 9/11/2023 · Memorandum Opinion · UrdaMichael R. Stevenson, Petitioner
- Docket No. 23269-22 · 9/7/2023 · Memorandum Opinion · LauberWilliam H. Evenhouse & Nelle L. Evenhouse, Petitioners
- Docket No. 11725-20 · 8/30/2023 · Memorandum Opinion · LauberAndrew Bill Katakis, Petitioner
- Docket No. 13925-17 · 8/29/2023 · Memorandum Opinion · WeilerLakePoint Land II, LLC, LakePoint Land Group, LLC, Tax Matters Partner, Petitioner
- Docket No. 17446-21 · 8/28/2023 · Memorandum Opinion · FoleyR. J. Channels, Inc. Petitioner
- Docket No. 26587-21 · 8/28/2023 · Memorandum Opinion · LandyBonnie Lem, Petitioner
- Docket No. 11277-20 · 8/17/2023 · Memorandum Opinion · CopelandJames Mellon, Petitioner
- Docket No. 14387-19 · 8/16/2023 · Memorandum Opinion · AshfordSteven Jacobowitz, Petitioner
- Docket No. 19940-09 · 8/16/2023 · Memorandum Opinion · GaleDaniel E. Larkin & Christine Larkin, Petitioners
- Docket No. 10838-20 · 8/14/2023 · Memorandum Opinion · GoekeGary J. Sinopoli, Jr. & Melissa M. Sinopoli, Petitioners
- Docket No. 16021-16 · 8/10/2023 · Memorandum Opinion · NegaMichael G. Parker & Julie A. Parker, Petitioners
- Docket No. 13348-21 · 8/10/2023 · Memorandum Opinion · LauberMichael J. Golden, Petitioner
- Docket No. 29704-21 · 8/10/2023 · Memorandum Opinion · LauberKevin Anthony Jenkins, Petitioner
- Docket No. 3702-20 · 8/8/2023 · Memorandum Opinion · AshfordMarisol Severance, Petitioner
- Docket No. 7692-13 · 8/7/2023 · Memorandum Opinion · MorrisonThomas D. Conrad, Deceased, & Margaret Joan Conrad, Petitioners
- Docket No. 2133-17 · 8/3/2023 · Memorandum Opinion · GaleAdam Sowards, Petitioner
- Docket No. 19730-22 · 8/1/2023 · Memorandum Opinion · ToroSuzanne Jean McCrory, Petitioner
- Docket No. 24587-21 · 7/26/2023 · Memorandum Opinion · ToroWilliam Henry McGhee, Petitioner
- Docket No. 14439-22 · 7/25/2023 · Memorandum Opinion · LauberReynold Harvey, Petitioner
- Docket No. 831-19 · 7/25/2023 · Memorandum Opinion · LauberLawrence James Saccato, Petitioner
- Docket No. 6235-22 · 7/24/2023 · Memorandum Opinion · WeilerArlin G. Hatfield, III & Jennifer W. Hatfield, Petitioners
- Docket No. 15761-21 · 7/24/2023 · Memorandum Opinion · GreavesMichael J. Stevens & Alexis M. Stevens, Petitioners
- Docket No. 6441-20 · 7/24/2023 · Memorandum Opinion · LauberDorchester Farms Property, LLC, Dorchester Farms Manager, LLC, Tax Matters Partner, Petitioner
- Docket No. 18582-21 · 7/20/2023 · Memorandum Opinion · LauberJames H. Kim, Petitioner
- Docket No. 10110-20 · 7/19/2023 · Memorandum Opinion · HalpernGreg A. Ninke & Jane M. Ninke, Petitioners
- Docket No. 17579-18 · 7/19/2023 · Memorandum Opinion · HalpernRichard John Cardulla, Petitioner
- Docket No. 2600-20 · 7/19/2023 · Memorandum Opinion · GreavesLaidlaws Harley Davidson Sales, Inc., Petitioner
- Docket No. 7896-19 · 7/17/2023 · Memorandum Opinion · AshfordCassandra Tucker & Edward Brodie, Petitioners
- Docket No. 24929-17 · 7/11/2023 · Memorandum Opinion · UrdaJanet R. Braen, Petitioner
- Docket No. 28210-15 · 7/11/2023 · Memorandum Opinion · AshfordWilliam G. Allen, Petitioner
- Docket No. 21587-18 · 7/6/2023 · Memorandum Opinion · NegaMark Betz & Christine Betz, Petitioners
- Docket No. 8438-13 · 6/29/2023 · Memorandum Opinion · PughAmerican Milling, LP, UN Limited, Tax Matters Partner, Petitioner
- Docket No. 22272-17 · 6/29/2023 · Memorandum Opinion · GoekeGlade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner, Petitioner
- Docket No. 21701-18 · 6/29/2023 · Memorandum Opinion · PughDonald E. Swanson, Petitioner
- Docket No. 11004-20 · 6/22/2023 · Memorandum Opinion · LauberJoshua Elias Raffaelli, Petitioner
- Docket No. 8122-21 · 6/22/2023 · Memorandum Opinion · PughNeel Kamal & Preeti Sharma, Petitioners
- Docket No. 11122-22 · 6/22/2023 · Memorandum Opinion · KerriganHenry Seggerman, Petitioner
- Docket No. 15886-18 · 6/21/2023 · Memorandum Opinion · ParisKatrina E. White, Petitioner
- Docket No. 20894-19 · 6/21/2023 · Memorandum Opinion · BuchNoel M. Parducci & Kenneth L. Parducci, Petitioners
- Docket No. 12796-20 · 6/21/2023 · Memorandum Opinion · ParisPatricia Hyde, Petitioner
- Docket No. 16797-16 · 6/20/2023 · Memorandum Opinion · KerriganAnthony J.A. Bryan, Jr., Petitioner
- Docket No. 8039-16 · 6/15/2023 · Memorandum Opinion · GustafsonMurfam Enterprises LLC, Wendell Murphy, Jr., Tax Matters Partner, Petitioner
- Docket No. 14536-16 · 6/15/2023 · Memorandum Opinion · GustafsonWendell H. Murphy, Jr. & Wendy F. Murphy, Petitioners
- Docket No. 14986-19 · 6/14/2023 · Memorandum Opinion · GreavesClaude Franklin Sanders, Petitioner
- Docket No. 2718-14 · 6/13/2023 · Memorandum Opinion · KerriganHaruki Yamada, Petitioner
- Docket No. 7702-22 · 6/13/2023 · Memorandum Opinion · WeilerTyrone Dietz & Toni Dietz, Petitioners
- Docket No. 22615-21 · 5/31/2023 · Memorandum Opinion · LauberSalacoa Stone Quarry, LLC, Eco Terra 2017 Fund, LLC, Tax Matters Partner, Petitioner
- Docket No. 12350-20 · 5/30/2023 · Memorandum Opinion · LauberJoseph William Kovach, Petitioner
- Docket No. 11483-20 · 5/24/2023 · Memorandum Opinion · HolmesFrank Warren Bibeau, Petitioner
- Docket No. 419-20 · 5/22/2023 · Memorandum Opinion · BuchRonald Schlapfer, Petitioner
- Docket No. 24412-21 · 5/18/2023 · Memorandum Opinion · WeilerCardiovascular Center, LLC, Petitioner
- Docket No. 22276-19 · 5/17/2023 · Memorandum Opinion · JonesJoseph William Sherman, Petitioner
- Docket No. 4412-22 · 5/16/2023 · Memorandum Opinion · KerriganMemorial Hermann Accountable Care Organization, Petitioner
- Docket No. 7463-21 · 5/16/2023 · Memorandum Opinion · JonesGuy Alvarez Gayou, Petitioner
- Docket No. 8884-13 · 5/15/2023 · Memorandum Opinion · GaleBenjamin Soleimani & Sharyn Soleimani, Petitioners
- Docket No. 3147-21 · 5/15/2023 · Memorandum Opinion · HolmesDuane Whittaker & Candace Whittaker, Petitioners
- Docket No. 4629-22 · 5/15/2023 · Memorandum Opinion · LauberAubree Hill, Petitioner
- Docket No. 26176-16 · 5/10/2023 · Memorandum Opinion · CopelandJeffrey A. Harper & Katherine M. Harper, Petitioners
- Docket No. 18079-17 · 5/9/2023 · Memorandum Opinion · GaleSusan D. Rodgers, Petitioner
- Docket No. 13471-17 · 5/3/2023 · Memorandum Opinion · WeilerES NPA Holding, LLC, Joseph NPA Investment, 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.