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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)

182 opinions indexed · filter: 2013 · OST · showing most recent 100.

Docket No. 19423-12 · 12/20/2013 · Order of Service of Transcript (Bench Opinion)
Kelly Roe & Christopher Roe, Petitioners
Docket No. 22320-12 · 12/18/2013 · Order of Service of Transcript (Bench Opinion)
William Clark, Petitioner
Docket No. 18248-12 · 12/18/2013 · Order of Service of Transcript (Bench Opinion)
Norval Edmond Hilderbrand, Jr., Petitioner
Docket No. 18182-12 · 12/18/2013 · Order of Service of Transcript (Bench Opinion)
Virginia Bryant-Lawrence, Petitioner
Docket No. 21372-12 · 12/16/2013 · Order of Service of Transcript (Bench Opinion)
Ricky T. Burningham, Petitioner
Docket No. 20999-10 · 12/13/2013 · Order of Service of Transcript (Bench Opinion)
We The People Congress, Inc., Petitioner
Docket No. 20998-10 · 12/13/2013 · Order of Service of Transcript (Bench Opinion)
We The People Foundation for Constitutional Education, Inc., Petitioner
Docket No. 14479-12 · 11/25/2013 · Order of Service of Transcript (Bench Opinion)
Chester Lee McDowell, Sr., Petitioner
Docket No. 18787-12 · 11/22/2013 · Order of Service of Transcript (Bench Opinion)
Clovus M. Sykes, Petitioner
Docket No. 19825-12 · 11/22/2013 · Order of Service of Transcript (Bench Opinion)
Bill H. & Shirley J. Brooke, Petitioner
Docket No. 2849-13 · 11/21/2013 · Order of Service of Transcript (Bench Opinion)
John Henry Stoneburg, IV & Nicole Thompson Stoneburg, Petitioners
Docket No. 22633-12 · 11/21/2013 · Order of Service of Transcript (Bench Opinion)
Christiane Marie Adela Plante, Petitioner
Docket No. 19955-12 · 11/21/2013 · Order of Service of Transcript (Bench Opinion)
John Henry Stoneburg, IV & Nicole Thompson Stoneburg, Petitioners
Docket No. 22682-12 · 11/21/2013 · Order of Service of Transcript (Bench Opinion)
Richard Martin, Petitioner
Docket No. 21103-12 · 11/20/2013 · Order of Service of Transcript (Bench Opinion)
Indra Deo, Petitioner
Docket No. 4187-12 · 11/19/2013 · Order of Service of Transcript (Bench Opinion)
Bonny L. Goselin, Petitioner
Docket No. 27276-12 · 11/19/2013 · Order of Service of Transcript (Bench Opinion)
Gary Butler, Petitioner
Docket No. 20241-12 · 11/18/2013 · Order of Service of Transcript (Bench Opinion)
City Stage Company, Inc., Petitioner
Docket No. 29245-12 · 11/18/2013 · Order of Service of Transcript (Bench Opinion)
Victor Dannon & Barbara Dannon, Petitioners
Docket No. 18588-11 · 11/18/2013 · Order of Service of Transcript (Bench Opinion)
Cecil Reginald & Helen Louise Brown, Petitioner
Docket No. 21574-12 · 11/18/2013 · Order of Service of Transcript (Bench Opinion)
Steven P. & Ellen B. Kenney, Petitioner
Docket No. 20033-12 · 11/14/2013 · Order of Service of Transcript (Bench Opinion)
Anthony Albert & Dana Nancy Ferrigno, Petitioner
Docket No. 29209-11 · 11/13/2013 · Order of Service of Transcript (Bench Opinion)
Peggie A. Coach, Petitioner
Docket No. 31002-09 · 11/13/2013 · Order of Service of Transcript (Bench Opinion)
Henry J. Lazniarz & Gina M. Lazniarz, Petitioners
Docket No. 23525-11 · 11/13/2013 · Order of Service of Transcript (Bench Opinion)
Cecil Reginald Brown, Petitioner
Docket No. 14716-12 · 11/13/2013 · Order of Service of Transcript (Bench Opinion)
Stacey Van Chapman, Petitioner
Docket No. 5336-13 · 11/4/2013 · Order of Service of Transcript (Bench Opinion)
Joseph Robert McGonegal, Petitioner
Docket No. 12093-12 · 10/31/2013 · Order of Service of Transcript (Bench Opinion)
Janet L. Dutter, Petitioner
Docket No. 15131-12 · 10/31/2013 · Order of Service of Transcript (Bench Opinion)
Jorge I. Mejia & Ana A. Miquirray, Petitioners
Docket No. 5551-12 · 10/31/2013 · Order of Service of Transcript (Bench Opinion)
Jodi C. Barberi & Patrick S. Harris, Petitioners
Docket No. 28226-12 · 10/29/2013 · Order of Service of Transcript (Bench Opinion)
David Jamieson Rose, Petitioner
Docket No. 5600-13 · 10/29/2013 · Order of Service of Transcript (Bench Opinion)
Dianalee Waterman, Petitioner
Docket No. 10208-12 · 10/23/2013 · Order of Service of Transcript (Bench Opinion)
Fletcher H. Hyler, Petitioner
Docket No. 20265-12 · 9/19/2013 · Order of Service of Transcript (Bench Opinion)
Nora G. Castillo, Petitioner
Docket No. 21203-12 · 9/18/2013 · Order of Service of Transcript (Bench Opinion)
Lawrence M. Logue, Petitioner
Docket No. 11105-12 · 7/22/2013 · Order of Service of Transcript (Bench Opinion)
Thomas McCarthy, Jr., Petitioner
Docket No. 6134-12 · 7/18/2013 · Order of Service of Transcript (Bench Opinion)
Merle David Hoover, Petitioner
Docket No. 19292-12 · 7/18/2013 · Order of Service of Transcript (Bench Opinion)
Nicky Lynn Henson, Petitioner
Docket No. 17801-11 · 7/18/2013 · Order of Service of Transcript (Bench Opinion)
Edward M. Nelson, II, Petitioner
Docket No. 14818-11 · 7/17/2013 · Order of Service of Transcript (Bench Opinion)
Howard K. Johnson & Debbie M. Johnson, Petitioners
Docket No. 24818-12 · 7/15/2013 · Order of Service of Transcript (Bench Opinion)
Ruth Ann Thacker, Petitioner
Docket No. 24819-12 · 7/15/2013 · Order of Service of Transcript (Bench Opinion)
Douglas James Thacker, Petitioner
Docket No. 26341-11 · 7/10/2013 · Order of Service of Transcript (Bench Opinion)
Paul Thomas Demos, Petitioner
Docket No. 11908-12 · 7/9/2013 · Order of Service of Transcript (Bench Opinion)
Gloria J. Jones, Petitioner
Docket No. 25435-11 · 7/5/2013 · Order of Service of Transcript (Bench Opinion)
James A. Rogers & Laurie J. Rogers, Petitioners
Docket No. 22485-11 · 7/3/2013 · Order of Service of Transcript (Bench Opinion)
Charles William & Charlotte Ann Ewing, Petitioner
Docket No. 4176-12 · 7/2/2013 · Order of Service of Transcript (Bench Opinion)
Robert F. Madden, Petitioner
Docket No. 8082-12 · 7/2/2013 · Order of Service of Transcript (Bench Opinion)
John Jones & Marga Jones, Petitioners
Docket No. 16365-12 · 7/1/2013 · Order of Service of Transcript (Bench Opinion)
George H. Patton & Felomina F. Patton, Petitioners
Docket No. 6930-12 · 7/1/2013 · Order of Service of Transcript (Bench Opinion)
Roger F. Wertz, Petitioner
Docket No. 9096-12 · 7/1/2013 · Order of Service of Transcript (Bench Opinion)
Tommy James Rayford, Petitioner
Docket No. 2385-12 · 7/1/2013 · Order of Service of Transcript (Bench Opinion)
Joseph Toth, Petitioner
Docket No. 15362-12 · 6/28/2013 · Order of Service of Transcript (Bench Opinion)
Pat Whaley, Petitioner
Docket No. 4151-12 · 6/28/2013 · Order of Service of Transcript (Bench Opinion)
Gary G. & Lynn W. Norris, Petitioner
Docket No. 4374-12 · 6/28/2013 · Order of Service of Transcript (Bench Opinion)
Khanh Truong, Petitioner
Docket No. 1984-12 · 6/28/2013 · Order of Service of Transcript (Bench Opinion)
Anna M. Riezinger-Von Reitz & James C. Belcher, Petitioners
Docket No. 4176-12 · 6/27/2013 · Order of Service of Transcript (Bench Opinion)
Robert F. Madden, Petitioner
Docket No. 8082-12 · 6/27/2013 · Order of Service of Transcript (Bench Opinion)
John Jones & Marga Jones, Petitioners
Docket No. 24404-12 · 6/26/2013 · Order of Service of Transcript (Bench Opinion)
Larry J. Newsome & Bettye J. Newsome, Petitioners
Docket No. 3189-12 · 6/25/2013 · Order of Service of Transcript (Bench Opinion)
Kawika H. Smith & Michele M. Smith, Petitioners
Docket No. 15070-12 · 6/25/2013 · Order of Service of Transcript (Bench Opinion)
Bradley M. Besaw & Maria J. Besaw, Petitioners
Docket No. 16133-12 · 6/25/2013 · Order of Service of Transcript (Bench Opinion)
Michael M. Sasaki, Petitioner
Docket No. 14851-12 · 6/25/2013 · Order of Service of Transcript (Bench Opinion)
Miguel & Rebeca Aldaz, Petitioner
Docket No. 10961-12 · 6/25/2013 · Order of Service of Transcript (Bench Opinion)
Richard Stanton Gieser, Petitioner
Docket No. 10870-12 · 6/25/2013 · Order of Service of Transcript (Bench Opinion)
Sharriff Malik Dyer, Petitioner
Docket No. 3448-12 · 6/25/2013 · Order of Service of Transcript (Bench Opinion)
Michael M. Sasaki, Petitioner
Docket No. 29992-11 · 6/25/2013 · Order of Service of Transcript (Bench Opinion)
Charles F. Vulliet, Sr., Petitioner
Docket No. 16222-12 · 6/24/2013 · Order of Service of Transcript (Bench Opinion)
John Lee Southern & Debra Kay Southern, Petitioners
Docket No. 8914-12 · 6/24/2013 · Order of Service of Transcript (Bench Opinion)
Raymond L. Johnson & Debra P. Johnson, Petitioners
Docket No. 15586-12 · 6/20/2013 · Order of Service of Transcript (Bench Opinion)
Theron Eugene & AnneMarie Johnson, Petitioner
Docket No. 11076-12 · 6/20/2013 · Order of Service of Transcript (Bench Opinion)
Gladstone Alden Dainty, Petitioner
Docket No. 12660-12 · 6/19/2013 · Order of Service of Transcript (Bench Opinion)
Kent McCoy, Petitioner
Docket No. 16403-12 · 6/19/2013 · Order of Service of Transcript (Bench Opinion)
David W. Lorentz, Petitioner
Docket No. 16979-11 · 6/18/2013 · Order of Service of Transcript (Bench Opinion)
John Patrick Cronin, Petitioner
Docket No. 8859-12 · 6/17/2013 · Order of Service of Transcript (Bench Opinion)
Rudolph & Norma J. Buriani, Petitioner
Docket No. 4173-12 · 6/17/2013 · Order of Service of Transcript (Bench Opinion)
Shirley M. Cotter, Petitioner
Docket No. 20847-12 · 6/14/2013 · Order of Service of Transcript (Bench Opinion)
David John McNett & Brenda McNett, Petitioners
Docket No. 25585-11 · 6/14/2013 · Order of Service of Transcript (Bench Opinion)
Arline L. Hillestad, Petitioner
Docket No. 3723-12 · 6/12/2013 · Order of Service of Transcript (Bench Opinion)
John H. Nix, III, Petitioner
Docket No. 6350-12 · 6/12/2013 · Order of Service of Transcript (Bench Opinion)
Jay Harvey Lukkarila, Petitioner and Sandra Bowie, Intervenor, Petitioners
Docket No. 2072-12 · 6/12/2013 · Order of Service of Transcript (Bench Opinion)
Richard L. & Judith G. Rohrer, Petitioner
Docket No. 26589-11 · 6/11/2013 · Order of Service of Transcript (Bench Opinion)
Cory Joseph & Martha Erin Hoeppner, Petitioner
Docket No. 20728-12 · 6/11/2013 · Order of Service of Transcript (Bench Opinion)
James Phillip & Carolyn Jaros, Petitioner
Docket No. 18481-12 · 6/11/2013 · Order of Service of Transcript (Bench Opinion)
Scott Michael Seeley, Petitioner
Docket No. 12702-10 · 6/11/2013 · Order of Service of Transcript (Bench Opinion)
John V. & Barbara J. Reshetar, Petitioner
Docket No. 6724-12 · 6/11/2013 · Order of Service of Transcript (Bench Opinion)
Nicholas A. Bachler, Petitioner
Docket No. 1739-11 · 6/10/2013 · Order of Service of Transcript (Bench Opinion)
Jeffry Otto Woodard, Petitioner
Docket No. 5256-12 · 6/10/2013 · Order of Service of Transcript (Bench Opinion)
Diana T. Kristinat, Petitioner
Docket No. 13741-11 · 6/10/2013 · Order of Service of Transcript (Bench Opinion)
Timothy Lee Todd, Petitioner
Docket No. 20500-11 · 6/10/2013 · Order of Service of Transcript (Bench Opinion)
David R. Mills, Petitioner
Docket No. 6634-12 · 6/7/2013 · Order of Service of Transcript (Bench Opinion)
Robert P. Joynes, Petitioner
Docket No. 5051-11 · 6/6/2013 · Order of Service of Transcript (Bench Opinion)
Jeffry J. Kennedy & Linda S. Kennedy, Petitioners
Docket No. 4697-11 · 6/5/2013 · Order of Service of Transcript (Bench Opinion)
James Stephen Fennel, Petitioner
Docket No. 3814-12 · 6/5/2013 · Order of Service of Transcript (Bench Opinion)
Michael Wayne Hawkins, Petitioner
Docket No. 22843-11 · 6/5/2013 · Order of Service of Transcript (Bench Opinion)
William Alan Ketner, Petitioner
Docket No. 10311-10 · 6/5/2013 · Order of Service of Transcript (Bench Opinion)
DeWayne Eugene Batten, Petitioner
Docket No. 7592-12 · 6/4/2013 · Order of Service of Transcript (Bench Opinion)
Ruben Flores, Petitioner
Docket No. 19346-11 · 6/4/2013 · Order of Service of Transcript (Bench Opinion)
Sergio V. Rayneri, Petitioner
Docket No. 24213-11 · 6/4/2013 · Order of Service of Transcript (Bench Opinion)
Marsha V. Dennard, Petitioner
Docket No. 12399-12 · 6/4/2013 · Order of Service of Transcript (Bench Opinion)
Angelo Charles Vozzella, 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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