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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)

117 opinions indexed · filter: 2024 · MOP · showing most recent 100.

Docket No. 21442-22 · 12/30/2024 · Memorandum Opinion · Way
Pamuela Reynolds, Petitioner
Docket No. 4759-22 · 12/23/2024 · Memorandum Opinion · Greaves
Phoenix Design Group, Inc., Petitioner
Docket No. 3360-23 · 12/23/2024 · Memorandum Opinion · Weiler
Christopher Aubuchon, Petitioner
Docket No. 9973-23 · 12/23/2024 · Memorandum Opinion · Kerrigan
Denham Capital Management LP, Denham Capital Management GP LLC, Tax Matters Partner, Petitioner
Docket No. 12235-20 · 12/19/2024 · Memorandum Opinion · Weiler
Jackson Crossroads, LLC, Greencone Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 23069-16 · 12/19/2024 · Memorandum Opinion · Lauber
Kevin John Witasick, Sr. & Whitney S. Witasick, Petitioners
Docket No. 10203-14 · 12/16/2024 · Memorandum Opinion · Ashford
Leon A. Greenblatt, III & Leslie N. Jabine Greenblatt, Petitioners
Docket No. 8149-23 · 12/16/2024 · Memorandum Opinion · Lauber
Daniel J. Bealko, Petitioner
Docket No. 3755-17 · 12/11/2024 · Memorandum Opinion · Goeke
Bloomberg L.P., Bloomberg, Inc., Tax Matters Partner, Petitioner
Docket No. 3178-20 · 12/10/2024 · Memorandum Opinion · Morrison
Paul V. Applegarth, Petitioner
Docket No. 12804-20 · 12/9/2024 · Memorandum Opinion · Goeke
Mohamad Nasser Aboui & Mahyar Mizani, Petitioners
Docket No. 10254-22 · 11/12/2024 · Memorandum Opinion · Marshall
Brian Dean Swanson, Petitioner
Docket No. 10608-20 · 11/7/2024 · Memorandum Opinion · Copeland
IQ Holdings, Inc., Petitioner
Docket No. 16041-22 · 11/6/2024 · Memorandum Opinion · Jones
Michael H. Shaut, Petitioner
Docket No. 5632-23 · 11/6/2024 · Memorandum Opinion · Jones
Yagoub Tibin, Petitioner
Docket No. 1285-20 · 11/4/2024 · Memorandum Opinion · Copeland
Estate of Anne Milner Fields, Deceased, Bryan K. Milner, Executor, Petitioner
Docket No. 2456-23 · 10/31/2024 · Memorandum Opinion · Urda
David James Dick, Jr., Petitioner
Docket No. 30957-09 · 10/30/2024 · Memorandum Opinion · Marvel
Terry L. Wright & Cheryl A. Wright, Petitioners
Docket No. 634-22 · 10/29/2024 · Memorandum Opinion · Goeke
Surk, LLC, Syrkadian Ventures, LLC, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 21812-22 · 10/21/2024 · Memorandum Opinion · Morrison
Krishan K. Gossain & Kavita Gossain, Petitioners
Docket No. 2265-20 · 10/21/2024 · Memorandum Opinion · Morrison
Patients Mutual Assistance Collective Corporation, Inc., Petitioner
Docket No. 13198-20 · 10/17/2024 · Memorandum Opinion · Urda
Theron Jay Moore, Petitioner
Docket No. 12448-19 · 10/17/2024 · Memorandum Opinion · Vasquez
Bruce Edward Johnson, Petitioner
Docket No. 20178-18 · 10/17/2024 · Memorandum Opinion · Halpern
Patricia Marcello Anderson, Petitioner
Docket No. 17076-21 · 10/8/2024 · Memorandum Opinion · Urda
J L Minerals, LLC, Beasley Timber Management, LLC, Tax Matters Partner, Petitioner
Docket No. 19399-23 · 10/1/2024 · Memorandum Opinion · Pugh
Ruben T. Varela, Petitioner
Docket No. 23305-18 · 9/26/2024 · Memorandum Opinion · Copeland
Ralph M. Ottuso, Petitioner
Docket No. 10166-20 · 9/24/2024 · Memorandum Opinion · Nega
Estate of Larry Becker, Deceased, Gary C. Becker, Executor, Petitioners
Docket No. 9371-14 · 9/23/2024 · Memorandum Opinion · Holmes
Mark Feathers & Natalie E. Feathers, Petitioners
Docket No. 3823-19 · 9/16/2024 · Memorandum Opinion · Lauber
Royalty Management Insurance Company, Ltd., Petitioner
Docket No. 6395-18 · 9/11/2024 · Memorandum Opinion · Gale
John K. Pak, Petitioner
Docket No. 17749-21 · 9/5/2024 · Memorandum Opinion · Buch
Scenic Trust, Dennis Simpson, Special Trustee, Petitioner(s)
Docket No. 6791-20 · 9/5/2024 · Memorandum Opinion · Buch
Jeffrey D. Hoyal & Lori D. Hoyal, Petitioners
Docket No. 23581-22 · 9/4/2024 · Memorandum Opinion · Holmes
Karen Veeraswamy, Petitioner
Docket No. 2370-18 · 9/4/2024 · Memorandum Opinion · Lauber
Katherine J. Kalk, Petitioner
Docket No. 12514-23 · 8/28/2024 · Memorandum Opinion · Pugh
James E. Keith & Julie Keith, Petitioners
Docket No. 11343-19 · 8/22/2024 · Memorandum Opinion · Marshall
Estate of Ralph W. Baumgardner, Jr., Deceased, Patricia L. Baumgardner, Personal Representative, and Patricia L. Baumgardner, Petitioners
Docket No. 24155-18 · 8/22/2024 · Memorandum Opinion · Gustafson
Lawrence Leroy Henry, Petitioner
Docket No. 14546-15 · 8/8/2024 · Memorandum Opinion · Halpern
Ya Global Investments, LP f.k.a. Cornell Capital Partners, LP, Yorkville Advisors, GP LLC, Tax Matters Partner and Ya Global Investments, LP f.k.a. Cornell Capital Partners, LP, Yorkville Advisors, LLC, Tax Matters Partner, Petitioners
Docket No. 3965-20 · 8/7/2024 · Memorandum Opinion · Holmes
James J. Maggard & Szu-Yi Chang, Petitioners
Docket No. 5560-18 · 7/29/2024 · Memorandum Opinion · Kerrigan
Gregory R. Schnackel & Laura B. Schnackel, Petitioners
Docket No. 18576-22 · 7/25/2024 · Memorandum Opinion · Jones
Robert Dean Mazotti & Debra Lea Jones-Mazotti, Petitioners
Docket No. 6544-19 · 7/18/2024 · Memorandum Opinion · Carluzzo
Whistleblower 6544-19W, Petitioner
Docket No. 11814-19 · 7/17/2024 · Memorandum Opinion · Lauber
Oconee Landing Property, LLC, Oconee Landing Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 12428-20 · 7/17/2024 · Memorandum Opinion · Lauber
Corning Place Ohio, LLC, Corning Place Ohio Investment, LLC, Tax Matters Partner, Petitioner
Docket No. 15535-18 · 7/11/2024 · Memorandum Opinion · Marshall
Kenneth Steven Tuma, Sr. & Deborah Ann Tuma, Petitioners
Docket No. 29638-14 · 6/24/2024 · Memorandum Opinion · Gale
Patricia Cotroneo, Petitioner
Docket No. 10619-23 · 6/24/2024 · Memorandum Opinion · Leyden
Arianna H. Mathew, Petitioner
Docket No. 22861-22 · 6/18/2024 · Memorandum Opinion · Urda
Douglas James Casement, Petitioner
Docket No. 29644-12 · 6/17/2024 · Memorandum Opinion · Gale
Robert W. Smiley, Jr., An Incompetent Person, Margaret T. Smiley, Guardian, Petitioners
Docket No. 1239-23 · 6/17/2024 · Memorandum Opinion · Lauber
Fabricio Moran, Petitioner
Docket No. 25605-15 · 6/4/2024 · Memorandum Opinion · Morrison
Ian D. Smith, Petitioner
Docket No. 14296-21 · 6/3/2024 · Memorandum Opinion · Weiler
Joseph Spiezio & Louise Spiezio, Petitioners
Docket No. 480-21 · 6/3/2024 · Memorandum Opinion · Marshall
Steven J. Schwartz, Petitioner
Docket No. 20882-21 · 6/3/2024 · Memorandum Opinion · Weiler
Alan Hamel & Estate of Suzanne Hamel, Deceased, Alan Hamel, Special Administrator, Petitioners
Docket No. 19730-22 · 5/30/2024 · Memorandum Opinion · Toro
Suzanne Jean McCrory, Petitioner
Docket No. 20608-18 · 5/30/2024 · Memorandum Opinion · Lauber
Excelsior Aggregates, LLC, Big Escambia Ventures, LLC, Tax Matters Partner, Petitioner
Docket No. 10819-21 · 5/21/2024 · Memorandum Opinion · Kerrigan
Parkway Gravel, Inc. and Subsidiaries, Petitioner
Docket No. 16258-08 · 5/16/2024 · Memorandum Opinion · Gale
Mark G. Strom, Petitioner
Docket No. 5115-17 · 5/15/2024 · Memorandum Opinion · Copeland
Sarah S. O'Nan, Petitioner
Docket No. 11350-18 · 5/13/2024 · Memorandum Opinion · Gale
Kiran Rawat, Petitioner and Raghvendra Singh, Intervenor
Docket No. 12347-20 · 5/13/2024 · Memorandum Opinion · Goeke
Gary M. Schwarz & Marlee Schwarz, Petitioners
Docket No. 6032-23 · 5/9/2024 · Memorandum Opinion · Lauber
Lisa M. Holley, Petitioner
Docket No. 10218-23 · 4/29/2024 · Memorandum Opinion · Lauber
Elizabeth White, Petitioner
Docket No. 14273-17 · 4/25/2024 · Memorandum Opinion · Weiler
Buckelew Farm, LLC f.k.a. Big K Farms LLC, Big K LLC, Tax Matters Partner, Petitioner
Docket No. 8427-14 · 4/24/2024 · Memorandum Opinion · Morrison
William E. Frazier, Deceased, Tracy Frazier Robinson, Heir & Mary A. Frazier, Petitioners
Docket No. 13533-20 · 4/24/2024 · Memorandum Opinion · Lauber
Estate of Randy Glassman, Deceased, Steven Glassman, Personal Representative, and Steven Glassman, Petitioners
Docket No. 32770-21 · 4/22/2024 · Memorandum Opinion · Goeke
Joseph Belcik, Petitioner
Docket No. 9178-23 · 4/22/2024 · Memorandum Opinion · Lauber
Richard A. Shaw, Jr., Petitioner
Docket No. 4308-12 · 4/22/2024 · Memorandum Opinion · Gale
Piccirc, LLC, Pimlico, LLC, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 11109-18 · 4/18/2024 · Memorandum Opinion · Urda
Michael C. Giambrone, Petitioner
Docket No. 6955-23 · 4/17/2024 · Memorandum Opinion · Jones
John A. Hartmann, Petitioner
Docket No. 4855-20 · 4/16/2024 · Memorandum Opinion · Lauber
Robert Y. Diaz & Brittany L. Diaz, Petitioners
Docket No. 37955-21 · 4/16/2024 · Memorandum Opinion · Greaves
Keith M. Phillips, Petitioner
Docket No. 2966-19 · 4/15/2024 · Memorandum Opinion · Gustafson
Christopher S. Pascucci & Silvana B. Pascucci, Petitioners
Docket No. 26869-21 · 4/10/2024 · Memorandum Opinion · Nega
Estate of Roman J. Finnegan, Deceased, Kevin C. Tankersley, Personal Representative, & Lynnette Finnegan, Petitioners
Docket No. 23983-14 · 4/8/2024 · Memorandum Opinion · Marvel
Burt Kroner, Petitioner
Docket No. 19374-22 · 4/8/2024 · Memorandum Opinion · Lauber
Valerie Stephens, Petitioner
Docket No. 9326-22 · 4/8/2024 · Memorandum Opinion · Lauber
Robert A. Zienkowski, Petitioner
Docket No. 16017-21 · 4/4/2024 · Memorandum Opinion · Greaves
Amgen Inc. & Subsidiaries, Petitioner
Docket No. 4034-21 · 3/28/2024 · Memorandum Opinion · Lauber
Merrie P. Wycoff, Petitioner
Docket No. 23964-22 · 3/27/2024 · Memorandum Opinion · Jones
Khurram Shahzad Gondal & Arooj Asmat, Petitioners
Docket No. 3412-22 · 3/26/2024 · Memorandum Opinion · Goeke
Savannah Shoals, LLC, Green Creek Resources, LLC, Tax Matters Partner, Petitioner
Docket No. 24344-17 · 3/26/2024 · Memorandum Opinion · Jones
Sunil S. Patel & Laurie McAnally Patel, Petitioners
Docket No. 3043-17 · 3/25/2024 · Memorandum Opinion · Carluzzo
Rodney A. Taylor, Petitioner
Docket No. 20763-17 · 3/25/2024 · Memorandum Opinion · Paris
Midwest Medical Aesthetics Center, Petitioner
Docket No. 7964-19 · 3/14/2024 · Memorandum Opinion · Greaves
Lance C. Standifird, Petitioner
Docket No. 23133-22 · 3/14/2024 · Memorandum Opinion · Fried
George McDonald White, Petitioner
Docket No. 13943-18 · 3/13/2024 · Memorandum Opinion · Marshall
Anthony Aulisio, Jr., Petitioner
Docket No. 14017-21 · 3/12/2024 · Memorandum Opinion · Pugh
Ramesh C. Kapur & Chanda Kapur, Petitioners
Docket No. 17728-21 · 3/7/2024 · Memorandum Opinion · Weiler
Charles Scott & Linder Scott, Petitioners
Docket No. 10508-21 · 2/28/2024 · Memorandum Opinion · Vasquez
Zofia Kraszewska, Petitioner and Simon P. Ricks, Jr., Intervenor
Docket No. 11814-19 · 2/21/2024 · Memorandum Opinion · Lauber
Oconee Landing Property, LLC, Oconee Landing Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 13742-10 · 2/21/2024 · Memorandum Opinion · Paris
James Elbert Aldridge, Jr. & Shirley Lorraine Aldridge, Petitioners
Docket No. 5238-22 · 2/14/2024 · Memorandum Opinion · Lauber
Donald Ecret & Kristen Ecret, Petitioners
Docket No. 14376-16 · 2/14/2024 · Memorandum Opinion · Thornton
Whistleblower 14376-16W, Petitioner
Docket No. 9261-17 · 2/13/2024 · Memorandum Opinion · Marshall
Acqis Technology, Inc. and Consolidated Subsidiary, Petitioner
Docket No. 19487-22 · 2/8/2024 · Memorandum Opinion · Carluzzo
Susan D. Turner, Petitioner
Docket No. 14725-21 · 2/7/2024 · Memorandum Opinion · Ashford
Christopher Crumedy, Petitioner
Docket No. 17336-21 · 2/7/2024 · Memorandum Opinion · Lauber
Joseph Anthony Martino, Jr., 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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