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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)

135 opinions indexed · filter: 2025 · MOP · showing most recent 100.

Docket No. 11286-18 · 12/30/2025 · Memorandum Opinion · Ashford
Robert J. Spenlinhauer, Transferee of the Estate of Georgia M. Spenlinhauer, Petitioner
Docket No. 5310-22 · 12/30/2025 · Memorandum Opinion · Weiler
Carl B. Barney, Petitioner
Docket No. 4951-23 · 12/23/2025 · Memorandum Opinion · Jenkins
Ignacio Montes G & Alberto Yanez A, Petitioners
Docket No. 9700-23 · 12/18/2025 · Memorandum Opinion · Jenkins
Mark L. Fussell, Petitioner
Docket No. 9456-23 · 12/16/2025 · Memorandum Opinion · Holmes
Mission Organic Center, Inc., Petitioner
Docket No. 35205-21 · 12/15/2025 · Memorandum Opinion · Pugh
Mark Chernomordikov, Petitioner
Docket No. 16277-16 · 12/11/2025 · Memorandum Opinion · Goeke
Kevin J. Mirch & Marie C. Mirch, Petitioners
Docket No. 5114-19 · 12/8/2025 · Memorandum Opinion · Copeland
Andre Temnorod & Brianna Temnorod, Petitioners
Docket No. 12587-18 · 12/4/2025 · Memorandum Opinion · Urda
David S. Alioto, Petitioner
Docket No. 14660-22 · 12/4/2025 · Memorandum Opinion · Morrison
Michael D. Brown, Petitioner
Docket No. 16532-21 · 11/25/2025 · Memorandum Opinion · Urda
Lake Jordan Holdings, LLC, Lake Jordan Partners, LLC, Tax Matters Partner, Petitioner
Docket No. 19113-23 · 11/25/2025 · Memorandum Opinion · Way
Timothy L. Fisher & Roseann Fisher, Petitioners
Docket No. 12347-20 · 11/24/2025 · Memorandum Opinion · Goeke
Gary M. Schwarz & Marlee Schwarz, Petitioners
Docket No. 4304-18 · 11/19/2025 · Memorandum Opinion · Lauber
Tom Prescott, Petitioner
Docket No. 4049-23 · 11/18/2025 · Memorandum Opinion · Marshall
John DiTullio, Petitioner
Docket No. 4394-20 · 11/17/2025 · Memorandum Opinion · Holmes
Jodell Sample, Petitioner
Docket No. 6830-24 · 11/17/2025 · Memorandum Opinion · Guider
Alphonsus E. Okoli & Margaret E. Okoli, Petitioners
Docket No. 4044-24 · 11/13/2025 · Memorandum Opinion · Kerrigan
John R. Graham & Nicole Graham, Petitioners
Docket No. 19865-23 · 11/13/2025 · Memorandum Opinion · Urda
Gary B. Nelson, Petitioner
Docket No. 12344-15 · 11/6/2025 · Memorandum Opinion · Foley
Joanne G. Rosso, Petitioner
Docket No. 8980-23 · 11/4/2025 · Memorandum Opinion · Landy
Crawford Pile Driving, LLC, Petitioner
Docket No. 8914-23 · 11/4/2025 · Memorandum Opinion · Landy
Crawford Pile Driving, LLC, Petitioner
Docket No. 30097-21 · 11/4/2025 · Memorandum Opinion · Weiler
Richard Steven Harris, Petitioner
Docket No. 10145-21 · 11/3/2025 · Memorandum Opinion · Toro
Paul-Adams Quarry Trust, LLC, Francis L. Adams, Tax Matters Partner, Petitioner
Docket No. 20187-21 · 10/30/2025 · Memorandum Opinion · Urda
Carol Rae Foulds, Petitioner
Docket No. 18229-22 · 10/22/2025 · Memorandum Opinion · Paris
Crystal R. Vettel, Petitioner
Docket No. 10634-20 · 10/21/2025 · Memorandum Opinion · Pugh
Andrew Mitchell Berry & Sara Berry, Petitioners
Docket No. 14941-18 · 10/16/2025 · Memorandum Opinion · Pugh
Craig K. Potts & Kristen H. Potts, Petitioners
Docket No. 19369-24 · 10/16/2025 · Memorandum Opinion · Jenkins
Avalon Home Health, Inc., Petitioner
Docket No. 8630-23 · 10/15/2025 · Memorandum Opinion · Nega
Coaches 101 A NJ Nonprofit, Petitioner
Docket No. 7835-20 · 10/9/2025 · Memorandum Opinion · Holmes
Armond Garibyan, Petitioner
Docket No. 9133-24 · 10/8/2025 · Memorandum Opinion · Way
Horizon Health Services, Inc., Petitioner
Docket No. 3361-19 · 10/8/2025 · Memorandum Opinion · Vasquez
Tom Gonzales, Petitioner
Docket No. 14901-22 · 10/6/2025 · Memorandum Opinion · Weiler
Mira Vista Homeowners Association, Inc., Petitioner
Docket No. 19633-19 · 10/2/2025 · Memorandum Opinion · Toro
Green Family Delta Trust, Steven T. Green and Mart D. Green, Co-Trustees, Petitioner
Docket No. 4975-23 · 10/2/2025 · Memorandum Opinion · Marvel
Cerissa Rene Fortune-Paladino, Petitioner
Docket No. 20018-23 · 10/1/2025 · Memorandum Opinion · Jones
Middle Department Inspection Agency, Inc., Petitioner
Docket No. 17704-23 · 9/30/2025 · Memorandum Opinion · Arbeit
Gregory Bowler, Petitioner
Docket No. 17603-13 · 9/24/2025 · Memorandum Opinion · Lauber
Vincent J. Fumo, Petitioner
Docket No. 12271-20 · 9/23/2025 · Memorandum Opinion · Marshall
Jackson Stone South, LLC, Jackson South Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 2800-18 · 9/22/2025 · Memorandum Opinion · Marvel
Wesley E. Young & Janet S. Young, Petitioners
Docket No. 27005-21 · 9/10/2025 · Memorandum Opinion · Jones
Joseph R. Gottesman, Petitioner
Docket No. 13680-22 · 9/4/2025 · Memorandum Opinion · Marshall
Jack Donald Supinger, Petitioner
Docket No. 2589-24 · 8/27/2025 · Memorandum Opinion · Siegel
James D. Sullivan, Petitioner
Docket No. 4460-22 · 8/26/2025 · Memorandum Opinion · Landy
Lisa Marie Walsh, Petitioner
Docket No. 372-24 · 8/25/2025 · Memorandum Opinion · Arbeit
Veleta Williams, Petitioner
Docket No. 18651-23 · 8/18/2025 · Memorandum Opinion · Greaves
John J. Mongogna & Michelle L. Mongogna, Petitioners
Docket No. 21253-21 · 8/18/2025 · Memorandum Opinion · Urda
Dax Xavier Johnson, Petitioner
Docket No. 10998-20 · 8/18/2025 · Memorandum Opinion · Marshall
Corri A. Feige, Petitioner
Docket No. 20442-18 · 8/11/2025 · Memorandum Opinion · Lauber
WHISTLEBLOWER 20442-18W, Petitioner
Docket No. 24539-22 · 8/7/2025 · Memorandum Opinion · Urda
Christopher B. Epps, Petitioner
Docket No. 9829-24 · 8/6/2025 · Memorandum Opinion · Way
Tisha S. Hillman, Petitioner
Docket No. 10703-19 · 8/4/2025 · Memorandum Opinion · Holmes
CFM Insurance, Inc., Petitioner
Docket No. 893-24 · 8/4/2025 · Memorandum Opinion · Jenkins
Sohail S. Hussaini, Petitioner
Docket No. 286-21 · 7/31/2025 · Memorandum Opinion · Weiler
Curtis K. Kadau & Lori A. Kadau, Deceased, Curtis K. Kadau, Personal Representative, Petitioners
Docket No. 10128-23 · 7/28/2025 · Memorandum Opinion · Jones
Adrienne Mennemeyer, Petitioner
Docket No. 7324-24 · 7/22/2025 · Memorandum Opinion · Jenkins
River Moss Property, LLC, River Moss Management, LLC, Partnership Representative, Petitioner
Docket No. 17165-19 · 7/21/2025 · Memorandum Opinion · Nega
Genie R. Jones, Petitioner
Docket No. 12736-22 · 7/15/2025 · Memorandum Opinion · Urda
Estate of Billy S. Rowland, Deceased, James A. Park, Executor, Petitioner
Docket No. 7103-21 · 7/15/2025 · Memorandum Opinion · Panuthos
Abdul Khaliq Mustafa Muhammad, Petitioner
Docket No. 12472-20 · 7/14/2025 · Memorandum Opinion · Nega
Rock Cliff Reserve, LLC, Five Rivers Conservation Group, LLC, Tax Matters Partner, Petitioners
Docket No. 12141-20 · 7/14/2025 · Memorandum Opinion · Lauber
Sand Valley Holdings, LLC, Sand Valley Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 10383-23 · 7/14/2025 · Memorandum Opinion · Lauber
Jefferson Property Holdings, LLC, Strategic Fund Manager, LLC, Partnership Representative, Petitioner(s)
Docket No. 10753-24 · 7/10/2025 · Memorandum Opinion · Fung
Donna Davis, Petitioner
Docket No. 16724-19 · 7/8/2025 · Memorandum Opinion · Morrison
Anaheim Arena Management, LLC, H&S Investments I, LP, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 3817-23 · 7/8/2025 · Memorandum Opinion · Goeke
Arden Row Assets, LLC, Natural Aggregates Partners, LLC, Partnership Representative, Petitioner(s)
Docket No. 16518-19 · 7/2/2025 · Memorandum Opinion · Copeland
Remus Beleiu & Naomi J. Beleiu, Petitioners
Docket No. 9583-24 · 7/1/2025 · Memorandum Opinion · Jenkins
Chad T. Mackland & Tina M. Mackland, Petitioners
Docket No. 20159-23 · 6/26/2025 · Memorandum Opinion · Pugh
Paul H Christiansen, Petitioner
Docket No. 2824-20 · 6/24/2025 · Memorandum Opinion · Morrison
Kirk Stevens & Shannon Stevens, Petitioners
Docket No. 7871-23 · 6/23/2025 · Memorandum Opinion · Lauber
Albert Mark Fonda, Petitioner
Docket No. 17336-23 · 6/23/2025 · Memorandum Opinion · Marvel
Bobby G. Glaser & Cathleen A. Glaser, Petitioners
Docket No. 3381-24 · 6/18/2025 · Memorandum Opinion · Lauber
Luis Carlos Ibarra Cano, Petitioner
Docket No. 25213-21 · 6/16/2025 · Memorandum Opinion · Urda
Steven J. Schwartz, Petitioner
Docket No. 9192-14 · 6/9/2025 · Memorandum Opinion · Gustafson
Inga I. Kramarenko, Petitioner
Docket No. 9043-19 · 6/9/2025 · Memorandum Opinion · Lauber
Lisa Christoph Towarnicky, Petitioner
Docket No. 19189-19 · 6/9/2025 · Memorandum Opinion · Lauber
Ivey Branch Holdings, LLC, Ivey Branch Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 1567-23 · 6/5/2025 · Memorandum Opinion · Jenkins
Kent Trembly, Petitioner
Docket No. 14621-23 · 6/5/2025 · Memorandum Opinion · Jenkins
Christopher L. Huber & Ashley M. Huber, Petitioners
Docket No. 20225-23 · 6/4/2025 · Memorandum Opinion · Greaves
Michael Austin French & Dawn Michelle French, Petitioners
Docket No. 14030-23 · 6/4/2025 · Memorandum Opinion · Lauber
Joanne A. Horsham, Petitioner
Docket No. 24028-22 · 6/4/2025 · Memorandum Opinion · Way
Hani G. Ataya, Petitioner
Docket No. 12362-21 · 6/2/2025 · Memorandum Opinion · Goeke
Beaverdam Creek Holdings, LLC, Beaverdam Creek Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 4841-23 · 6/2/2025 · Memorandum Opinion · Jenkins
Daniel Palli, Petitioner
Docket No. 16217-22 · 5/28/2025 · Memorandum Opinion · Buch
Soroban Capital Partners LP, Soroban Capital Partners GP LLC, Tax Matters Partner, Petitioner
Docket No. 176-22 · 5/22/2025 · Memorandum Opinion · Toro
James M. Root & Valerie K. Root, Petitioners
Docket No. 12241-20 · 5/20/2025 · Memorandum Opinion · Marvel
John Joseph Bauche, Petitioner
Docket No. 12385-20 · 5/20/2025 · Memorandum Opinion · Lauber
Hancock County Land Acquisitions, LLC, Southeastern Argive Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 28075-22 · 5/20/2025 · Memorandum Opinion · Vasquez
Jordan John O'Neill, Petitioner
Docket No. 15938-23 · 5/19/2025 · Memorandum Opinion · Nega
Estate of Martin W. Griffin, Deceased, Christopher Griffin, Executor, Petitioner(s)
Docket No. 22865-22 · 5/15/2025 · Memorandum Opinion · Urda
Virgil Joseph Aiello, Petitioner
Docket No. 3639-19 · 5/12/2025 · Memorandum Opinion · Copeland
Norwich Commercial Group, Inc., Petitioner
Docket No. 15645-23 · 5/12/2025 · Memorandum Opinion · Lauber
Herbert J. Stokey, Petitioner
Docket No. 21651-19 · 5/12/2025 · Memorandum Opinion · Arbeit
Peter Joseph Isaiah Gibbons O'Connor, Petitioner
Docket No. 17306-23 · 5/5/2025 · Memorandum Opinion · Lauber
Shirley Coleman Burl, Petitioner
Docket No. 19624-22 · 5/5/2025 · Memorandum Opinion · Jenkins
Thomas S. Miller, Petitioner
Docket No. 31727-21 · 5/1/2025 · Memorandum Opinion · Goeke
Chimney Rock Holdings, LLC, Ornstein-Schuler, LLC, Tax Matters Partner, Petitioner
Docket No. 25033-21 · 4/28/2025 · Memorandum Opinion · Buch
Dealers Auto Auction of Southwest LLC, Petitioner
Docket No. 11047-22 · 4/22/2025 · Memorandum Opinion · Jones
Joanne Salvi Vanover, Petitioner and Michael D. Vanover, Intervenor
Docket No. 6912-23 · 4/17/2025 · Memorandum Opinion · Lauber
Clark J. Gebman & Rebecca Gebman, Petitioners

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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