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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)

166 opinions indexed · filter: 2009 · OST · showing most recent 100.

Docket No. 835-08 · 12/29/2009 · Order of Service of Transcript (Bench Opinion)
Kenneth O. Etefia, Petitioner
Docket No. 28886-08 · 12/28/2009 · Order of Service of Transcript (Bench Opinion)
Adam E. & Rachel G. Richards, Petitioner
Docket No. 25171-08 · 12/28/2009 · Order of Service of Transcript (Bench Opinion)
Tommy J. & Carla M. DeZeeuw, Petitioner
Docket No. 15193-08 · 12/28/2009 · Order of Service of Transcript (Bench Opinion)
Myrone J. Foster, Petitioner
Docket No. 24145-08 · 12/28/2009 · Order of Service of Transcript (Bench Opinion)
Thomas George Hanson, Petitioner
Docket No. 30107-08 · 12/24/2009 · Order of Service of Transcript (Bench Opinion)
Earl G. & Marilyn L. Lewis, Petitioner
Docket No. 24177-08 · 12/23/2009 · Order of Service of Transcript (Bench Opinion)
Corey D. White, Petitioner
Docket No. 19515-07 · 12/17/2009 · Order of Service of Transcript (Bench Opinion)
Joseph Michael Kish, Petitioner
Docket No. 4037-08 · 12/16/2009 · Order of Service of Transcript (Bench Opinion)
Eduardo Sosa-Rocha, Petitioner
Docket No. 30511-08 · 12/16/2009 · Order of Service of Transcript (Bench Opinion)
Nasra Moustafa Arafat, Petitioner
Docket No. 27882-08 · 12/16/2009 · Order of Service of Transcript (Bench Opinion)
Sabrina Genevieve Gehrs, Petitioner, and Chad M. Swinehart, Intervenor, Petitioners
Docket No. 29710-08 · 12/15/2009 · Order of Service of Transcript (Bench Opinion)
Bonnie Meldrum, Petitioner
Docket No. 8225-08 · 12/11/2009 · Order of Service of Transcript (Bench Opinion)
Kelton E. Wright, Petitioner
Docket No. 518-09 · 12/11/2009 · Order of Service of Transcript (Bench Opinion)
Rick Beard, Petitioner
Docket No. 2518-09 · 12/10/2009 · Order of Service of Transcript (Bench Opinion)
Traci Standifer & Michael X. Henderson, Petitioners
Docket No. 24302-08 · 12/8/2009 · Order of Service of Transcript (Bench Opinion)
David R. Jahn, Petitioner
Docket No. 21182-08 · 12/7/2009 · Order of Service of Transcript (Bench Opinion)
Gary L. Thomason, Petitioner
Docket No. 26554-08 · 12/4/2009 · Order of Service of Transcript (Bench Opinion)
Crystal J. Kelly, Petitioner
Docket No. 20560-08 · 12/2/2009 · Order of Service of Transcript (Bench Opinion)
Deborah Ann Henzes, Petitioner
Docket No. 7192-09 · 11/30/2009 · Order of Service of Transcript (Bench Opinion)
Ardran S. Taylor, Petitioner
Docket No. 9429-09 · 11/30/2009 · Order of Service of Transcript (Bench Opinion)
Thomas Gene & Karen Ann Prince, Petitioner
Docket No. 23762-08 · 11/23/2009 · Order of Service of Transcript (Bench Opinion)
Nigel P. & Lydia P. Rajadurai, Petitioner
Docket No. 5629-09 · 11/23/2009 · Order of Service of Transcript (Bench Opinion)
Susan M. Megin, Petitioner
Docket No. 18723-07 · 11/18/2009 · Order of Service of Transcript (Bench Opinion)
Ross Harvey King, Petitioner
Docket No. 30977-08 · 11/18/2009 · Order of Service of Transcript (Bench Opinion)
Dahir Y. Aidid, Petitioner
Docket No. 29179-08 · 11/18/2009 · Order of Service of Transcript (Bench Opinion)
Charles E. Fournier, Petitioner
Docket No. 28942-07 · 11/17/2009 · Order of Service of Transcript (Bench Opinion)
Beverly Hawley-Martin & Joseph Martin, Petitioners
Docket No. 18068-08 · 11/13/2009 · Order of Service of Transcript (Bench Opinion)
Larmonte L. Evans, Petitioner
Docket No. 30385-08 · 11/13/2009 · Order of Service of Transcript (Bench Opinion)
Willie Frank Rodgers, Petitioner
Docket No. 27601-08 · 11/9/2009 · Order of Service of Transcript (Bench Opinion)
George Russell Reiff, Jr., Petitioner
Docket No. 21145-08 · 11/6/2009 · Order of Service of Transcript (Bench Opinion)
Sholom & Miriam Feigelstock, Petitioner
Docket No. 24364-08 · 11/6/2009 · Order of Service of Transcript (Bench Opinion)
Michael J. Brock, Petitioner
Docket No. 22232-08 · 11/5/2009 · Order of Service of Transcript (Bench Opinion)
Philip William & Valentina Fischer, Petitioner
Docket No. 18809-07 · 11/5/2009 · Order of Service of Transcript (Bench Opinion)
Al Pierro, Petitioner
Docket No. 23824-08 · 11/4/2009 · Order of Service of Transcript (Bench Opinion)
Robert L. & Valerie J. Hoffman, Petitioner
Docket No. 1246-09 · 11/3/2009 · Order of Service of Transcript (Bench Opinion)
Timothy James & Jennifer Monahan, Petitioner
Docket No. 7184-09 · 10/29/2009 · Order of Service of Transcript (Bench Opinion)
Bahman Khodarahm Abadian, Petitioner
Docket No. 17232-08 · 10/28/2009 · Order of Service of Transcript (Bench Opinion)
Donald & Sarah Nobbley, Petitioner
Docket No. 19932-08 · 10/19/2009 · Order of Service of Transcript (Bench Opinion)
Richard B. Silverstein & Colleen L. Carter, Petitioners
Docket No. 15740-08 · 10/19/2009 · Order of Service of Transcript (Bench Opinion)
John J. Neville, Petitioner
Docket No. 13498-08 · 10/16/2009 · Order of Service of Transcript (Bench Opinion)
Julie A. Swanson, Petitioner
Docket No. 13919-07 · 10/14/2009 · Order of Service of Transcript (Bench Opinion)
Albert K. Copley, Petitioner
Docket No. 28219-08 · 10/6/2009 · Order of Service of Transcript (Bench Opinion)
Conrad Topacio & Carrie Field, Petitioners
Docket No. 14150-09 · 10/6/2009 · Order of Service of Transcript (Bench Opinion)
Ronald F. Siggens, Petitioner
Docket No. 20277-08 · 10/5/2009 · Order of Service of Transcript (Bench Opinion)
Gail F. Brennan & Joseph B. Brennan, Sr., Petitioners
Docket No. 21439-08 · 10/2/2009 · Order of Service of Transcript (Bench Opinion)
Tamara Ketchell, a.k.a. Tamara D. Misiuda, Petitioners
Docket No. 11219-07 · 8/12/2009 · Order of Service of Transcript (Bench Opinion)
Jacqueline J. Miller-Wagenknecht, Petitioner
Docket No. 17938-08 · 8/11/2009 · Order of Service of Transcript (Bench Opinion)
Mary Thompson Brady, Petitioner
Docket No. 17142-08 · 7/20/2009 · Order of Service of Transcript (Bench Opinion)
Enmed, LLC d.b.a. Quality Home Health Agency, Petitioners
Docket No. 15160-07 · 7/17/2009 · Order of Service of Transcript (Bench Opinion)
Charles C. Jardina, Jr. & Zehner D. Jardina, Petitioners
Docket No. 15869-08 · 7/17/2009 · Order of Service of Transcript (Bench Opinion)
David S. Brandon, Petitioner
Docket No. 13254-08 · 7/16/2009 · Order of Service of Transcript (Bench Opinion)
2646 Atrium Realty Corp., Petitioner
Docket No. 26526-08 · 7/15/2009 · Order of Service of Transcript (Bench Opinion)
Alfredo K. Wong & Belinda Chee, Petitioners
Docket No. 19597-08 · 7/13/2009 · Order of Service of Transcript (Bench Opinion)
Chuanlei Lu & Yuan Yuan, Petitioners
Docket No. 20359-08 · 7/13/2009 · Order of Service of Transcript (Bench Opinion)
Rita Marie Raines, Petitioner
Docket No. 21781-08 · 7/13/2009 · Order of Service of Transcript (Bench Opinion)
Richard Edward & Caroline Holt Stirling, Petitioner
Docket No. 15836-08 · 7/13/2009 · Order of Service of Transcript (Bench Opinion)
Ruby H. & James A. Lowe, Petitioner
Docket No. 673-09 · 7/13/2009 · Order of Service of Transcript (Bench Opinion)
Lawrence A. Scott, Petitioner
Docket No. 14738-08 · 7/9/2009 · Order of Service of Transcript (Bench Opinion)
Edgar Rene & Maria Julia Leyva, Petitioner
Docket No. 15833-08 · 7/9/2009 · Order of Service of Transcript (Bench Opinion)
Kwang J. & Pia J. Youn, Petitioner
Docket No. 25543-08 · 7/8/2009 · Order of Service of Transcript (Bench Opinion)
Scott H. Carper & Monica C. Ferrell, Petitioners
Docket No. 14343-08 · 7/7/2009 · Order of Service of Transcript (Bench Opinion)
Kim A. Culkin, Petitioner and Kevin J. Culkin, Intervenor, Petitioners
Docket No. 19672-08 · 7/6/2009 · Order of Service of Transcript (Bench Opinion)
Jo Ann Ochi, Petitioner
Docket No. 16095-08 · 7/6/2009 · Order of Service of Transcript (Bench Opinion)
John E. Hebert, Petitioner
Docket No. 18304-08 · 7/2/2009 · Order of Service of Transcript (Bench Opinion)
Terry J. & Bernadine Tatom, Petitioner
Docket No. 18443-08 · 6/29/2009 · Order of Service of Transcript (Bench Opinion)
Christopher R. Sexton, Petitioner
Docket No. 21301-08 · 6/29/2009 · Order of Service of Transcript (Bench Opinion)
Devon Leigh Sando, Petitioner
Docket No. 4097-07 · 6/26/2009 · Order of Service of Transcript (Bench Opinion)
Wendy Lee Walsh, Petitioner
Docket No. 16805-08 · 6/26/2009 · Order of Service of Transcript (Bench Opinion)
Stephen Leonard & Tara Spaeth, Petitioner
Docket No. 24310-08 · 6/24/2009 · Order of Service of Transcript (Bench Opinion)
Ray George Southwell, Petitioner
Docket No. 8771-08 · 6/22/2009 · Order of Service of Transcript (Bench Opinion)
Alexander H. Hyatt, Petitioner
Docket No. 27117-08 · 6/22/2009 · Order of Service of Transcript (Bench Opinion)
William H. Woods & Margaret E. Creger Woods, Petitioners
Docket No. 1258-08 · 6/22/2009 · Order of Service of Transcript (Bench Opinion)
Isaac Calvin, Petitioner
Docket No. 8672-08 · 6/19/2009 · Order of Service of Transcript (Bench Opinion)
Michael J. Berry & Deborah R. Powers, Petitioners
Docket No. 22831-08 · 6/19/2009 · Order of Service of Transcript (Bench Opinion)
Frank Martin, Petitioner
Docket No. 6950-08 · 6/16/2009 · Order of Service of Transcript (Bench Opinion)
Eldo Klingenberg, Petitioner
Docket No. 4579-08 · 6/9/2009 · Order of Service of Transcript (Bench Opinion)
Michael Shawn Lynch, Petitioner
Docket No. 7004-08 · 6/8/2009 · Order of Service of Transcript (Bench Opinion)
James M. Rexroad, Petitioner
Docket No. 13387-08 · 6/4/2009 · Order of Service of Transcript (Bench Opinion)
Godfrey & Rhonda T. Grant, Petitioner
Docket No. 21318-08 · 5/29/2009 · Order of Service of Transcript (Bench Opinion)
Carlos W. Smith, Petitioner
Docket No. 10907-08 · 5/29/2009 · Order of Service of Transcript (Bench Opinion)
Carlos W. Smith, Petitioner
Docket No. 8163-08 · 5/29/2009 · Order of Service of Transcript (Bench Opinion)
Jaime Sanchez, Petitioner
Docket No. 30320-07 · 5/29/2009 · Order of Service of Transcript (Bench Opinion)
Watson Metellus, Petitioner
Docket No. 25285-07 · 5/29/2009 · Order of Service of Transcript (Bench Opinion)
Conrod Concrete, Inc., Petitioner
Docket No. 15891-08 · 5/28/2009 · Order of Service of Transcript (Bench Opinion)
William L. Hembree, Petitioner
Docket No. 18765-08 · 5/22/2009 · Order of Service of Transcript (Bench Opinion)
Terry Lewis Liend, Petitioner
Docket No. 13892-08 · 5/18/2009 · Order of Service of Transcript (Bench Opinion)
Rodney Louis-Angelo Holland, Petitioner
Docket No. 6444-08 · 5/15/2009 · Order of Service of Transcript (Bench Opinion)
John L. Collins & Elisabeth J. De Telder-Collins, Petitioners
Docket No. 4509-08 · 5/14/2009 · Order of Service of Transcript (Bench Opinion)
Robert E. Farrell, Petitioner
Docket No. 27023-07 · 5/14/2009 · Order of Service of Transcript (Bench Opinion)
B. Johnstone Chubet, III, Petitioner
Docket No. 15979-08 · 5/14/2009 · Order of Service of Transcript (Bench Opinion)
George P. Schott, Petitioner
Docket No. 9488-07 · 5/14/2009 · Order of Service of Transcript (Bench Opinion)
George P. Schott, Petitioner
Docket No. 18248-08 · 5/14/2009 · Order of Service of Transcript (Bench Opinion)
Kwadwo Larbi Asare, Petitioner
Docket No. 18499-08 · 5/12/2009 · Order of Service of Transcript (Bench Opinion)
David H. Baral, Petitioner
Docket No. 26157-08 · 4/16/2009 · Order of Service of Transcript (Bench Opinion)
Alexander Hyatt, Petitioner
Docket No. 3441-08 · 4/15/2009 · Order of Service of Transcript (Bench Opinion)
David R. & Morena I. Mills, Petitioner
Docket No. 20216-07 · 4/13/2009 · Order of Service of Transcript (Bench Opinion)
Jason Newman, Petitioner
Docket No. 26504-07 · 4/10/2009 · Order of Service of Transcript (Bench Opinion)
Chad Michael McDonald, Petitioner
Docket No. 8566-07 · 4/10/2009 · Order of Service of Transcript (Bench Opinion)
Darrell Reed Blackham, Petitioner
Docket No. 2433-08 · 4/10/2009 · Order of Service of Transcript (Bench Opinion)
Brian Franklin Drazich, 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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