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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)

118 opinions indexed · filter: 2015 · OST · showing most recent 100.

Docket No. 285-15 · 12/30/2015 · Order of Service of Transcript (Bench Opinion)
Emil P. Tolotti, Jr., Petitioner
Docket No. 28708-14 · 12/21/2015 · Order of Service of Transcript (Bench Opinion)
Bradford G. Brown, Petitioner
Docket No. 24072-14 · 12/21/2015 · Order of Service of Transcript (Bench Opinion)
Joseph Romain & Marie R. Romain, Petitioners
Docket No. 25597-14 · 12/9/2015 · Order of Service of Transcript (Bench Opinion)
Augustine Umezurike & Ngozi Umezurike, Petitioners
Docket No. 1578-14 · 12/7/2015 · Order of Service of Transcript (Bench Opinion)
Shash Schaekar f.k.a. Shashishekar Basavaraju, Petitioners
Docket No. 27087-14 · 12/4/2015 · Order of Service of Transcript (Bench Opinion)
Thomas A. Updegrove, Petitioner
Docket No. 16728-13 · 12/2/2015 · Order of Service of Transcript (Bench Opinion)
Pauline Coppee Girvin, Petitioner
Docket No. 28940-14 · 12/1/2015 · Order of Service of Transcript (Bench Opinion)
Leon A. Garner, Petitioner
Docket No. 2030-14 · 11/24/2015 · Order of Service of Transcript (Bench Opinion)
Joseph Allen May, Petitioner
Docket No. 10252-14 · 11/23/2015 · Order of Service of Transcript (Bench Opinion)
Estate of Marjorie B. Drescher, Deceased, Paul L. Knight, Executor, Petitioners
Docket No. 1557-14 · 11/13/2015 · Order of Service of Transcript (Bench Opinion)
Eric M. Kerensky, Petitioner
Docket No. 9789-14 · 11/10/2015 · Order of Service of Transcript (Bench Opinion)
Edward B. Lorquet, Petitioner
Docket No. 17159-14 · 11/9/2015 · Order of Service of Transcript (Bench Opinion)
Patrick Demosthene, Petitioner
Docket No. 17242-14 · 11/9/2015 · Order of Service of Transcript (Bench Opinion)
Diane Lynn Heller, Petitioner
Docket No. 10583-14 · 11/3/2015 · Order of Service of Transcript (Bench Opinion)
Maureen A. Jones & Stephen M. Jones, Petitioners
Docket No. 14832-14 · 10/28/2015 · Order of Service of Transcript (Bench Opinion)
Susan M. Kuznik, Petitioner
Docket No. 23328-14 · 10/23/2015 · Order of Service of Transcript (Bench Opinion)
John K. Kilbourne, Petitioner
Docket No. 23303-14 · 10/23/2015 · Order of Service of Transcript (Bench Opinion)
Rita F. McGrath, Petitioner
Docket No. 17709-14 · 10/21/2015 · Order of Service of Transcript (Bench Opinion)
Alexander Lamback, Petitioner
Docket No. 22523-14 · 10/19/2015 · Order of Service of Transcript (Bench Opinion)
Vincent Victor Suzara, Petitioner
Docket No. 15737-14 · 10/16/2015 · Order of Service of Transcript (Bench Opinion)
Kailee Lynn Olson, Petitioner
Docket No. 20038-14 · 10/15/2015 · Order of Service of Transcript (Bench Opinion)
Arthur W. Wadsworth & Jeanne R. McCulloch, Petitioners
Docket No. 6989-13 · 10/14/2015 · Order of Service of Transcript (Bench Opinion)
Ewing Tool Company, L.L.C., Petitioner
Docket No. 7299-14 · 10/8/2015 · Order of Service of Transcript (Bench Opinion)
Earline Terry, Petitioner
Docket No. 30746-14 · 10/5/2015 · Order of Service of Transcript (Bench Opinion)
Iris Troche, Petitioner
Docket No. 26707-14 · 9/28/2015 · Order of Service of Transcript (Bench Opinion)
Tim R. Blair, Petitioner
Docket No. 10885-14 · 8/10/2015 · Order of Service of Transcript (Bench Opinion)
Greg Perry Fancher, Petitioner
Docket No. 5768-14 · 7/24/2015 · Order of Service of Transcript (Bench Opinion)
Paul J. Aslanian, Petitioner
Docket No. 23279-13 · 7/24/2015 · Order of Service of Transcript (Bench Opinion)
Leroy L. Larweck & Mary K. Larweck, Petitioners
Docket No. 12562-14 · 7/23/2015 · Order of Service of Transcript (Bench Opinion)
Karel E. Long, Petitioner
Docket No. 7564-14 · 7/15/2015 · Order of Service of Transcript (Bench Opinion)
Mark F. Heilbron & Lettina M. Heilbron, Petitioners
Docket No. 7057-14 · 7/10/2015 · Order of Service of Transcript (Bench Opinion)
Carol J. McCracken, Petitioner
Docket No. 23338-14 · 7/9/2015 · Order of Service of Transcript (Bench Opinion)
Michael G. Varner & Melissa A. Varner, Petitioners
Docket No. 1480-14 · 7/9/2015 · Order of Service of Transcript (Bench Opinion)
Marvel H. Cosner, Petitioner
Docket No. 25409-14 · 7/9/2015 · Order of Service of Transcript (Bench Opinion)
William D. Prendergast, Jr. & Katrina S. Prendergast, Petitioners
Docket No. 991-14 · 7/8/2015 · Order of Service of Transcript (Bench Opinion)
Charles M. Haden, Jr. & Shelley W. Haden, Petitioners
Docket No. 26655-12 · 7/8/2015 · Order of Service of Transcript (Bench Opinion)
Jerome Joseph Pellerin, Petitioner
Docket No. 18974-12 · 7/8/2015 · Order of Service of Transcript (Bench Opinion)
Charles M. Haden, Jr. & Shelley W. Haden, Petitioners
Docket No. 15815-13 · 7/8/2015 · Order of Service of Transcript (Bench Opinion)
Lafayette Jonathan Manneh, Petitioner
Docket No. 28527-13 · 7/8/2015 · Order of Service of Transcript (Bench Opinion)
Clifford E. Clayton & Joy S. Clayton, Petitioners
Docket No. 7724-14 · 7/8/2015 · Order of Service of Transcript (Bench Opinion)
Robert E. Atkins & Beverly A. Dickerson, Petitioners
Docket No. 18058-14 · 7/7/2015 · Order of Service of Transcript (Bench Opinion)
James M. Ramalho, Petitioner
Docket No. 18987-14 · 7/7/2015 · Order of Service of Transcript (Bench Opinion)
James M. Ramalho, Petitioner
Docket No. 13428-14 · 7/1/2015 · Order of Service of Transcript (Bench Opinion)
Barbara A. Kupersmit, Petitioner
Docket No. 11843-14 · 7/1/2015 · Order of Service of Transcript (Bench Opinion)
Jose R. Luna & Donna J. Luna, Petitioners
Docket No. 10548-14 · 7/1/2015 · Order of Service of Transcript (Bench Opinion)
Pamela W. Robinson, Petitioner
Docket No. 19841-13 · 7/1/2015 · Order of Service of Transcript (Bench Opinion)
John J. Hynes, Jr. & Eileen J. Hynes, Petitioners
Docket No. 9742-14 · 7/1/2015 · Order of Service of Transcript (Bench Opinion)
Douglas J. Kovats, Petitioner
Docket No. 15570-14 · 6/29/2015 · Order of Service of Transcript (Bench Opinion)
Silvia L. Repetto, Petitioner
Docket No. 14755-14 · 6/24/2015 · Order of Service of Transcript (Bench Opinion)
Dennis A. & Mary I. Gregory, Petitioners
Docket No. 24515-12 · 6/24/2015 · Order of Service of Transcript (Bench Opinion)
Stephanie Lynn Christie a.k.a. Stephanie Lynn Foran, Petitioner and Arthur J. Maurello f.k.a. John Foran, Intervenor, Petitioners
Docket No. 23155-13 · 6/23/2015 · Order of Service of Transcript (Bench Opinion)
Arthur Sterling Brown, Petitioner
Docket No. 1417-14 · 6/22/2015 · Order of Service of Transcript (Bench Opinion)
Kimberly N. Petty, Petitioner
Docket No. 5333-14 · 6/15/2015 · Order of Service of Transcript (Bench Opinion)
Joseph W. Lowry, Petitioners
Docket No. 30571-13 · 5/19/2015 · Order of Service of Transcript (Bench Opinion)
Brian J. Gottlob & Karin Mayer-Gottlob, Petitioners
Docket No. 8847-14 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Troy Lynn Jolliff, Petitioner
Docket No. 1274-14 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Chunlei Guo & Hao Yin, Petitioners
Docket No. 8289-14 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Antonio Morton, Petitioner
Docket No. 8797-14 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Vuk Dukic, Petitioner
Docket No. 20921-13 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Robert C. Kelnhofer, III & Teresa D. Moss Kelnhofer, Petitioners
Docket No. 10154-14 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Victor Dulay Cabradilla, Petitioner
Docket No. 4713-14 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Teresa D. Moss Kelnhofer, Petitioner
Docket No. 20358-13 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Michael Kevin Curry, Petitioner
Docket No. 8469-14 · 5/18/2015 · Order of Service of Transcript (Bench Opinion)
Richard B. Slater & Lisa Slater, Petitioners
Docket No. 4732-14 · 5/14/2015 · Order of Service of Transcript (Bench Opinion)
Stanley V. McClain & Sonia N. McClain, Petitioners
Docket No. 10372-14 · 5/13/2015 · Order of Service of Transcript (Bench Opinion)
Shatavia Victoria Williams, Petitioner
Docket No. 23808-13 · 5/13/2015 · Order of Service of Transcript (Bench Opinion)
Luis J. Alonzo, Petitioner
Docket No. 20805-14 · 5/13/2015 · Order of Service of Transcript (Bench Opinion)
Wilfredo A. Ruiz-Caban, Petitioner
Docket No. 10504-14 · 5/11/2015 · Order of Service of Transcript (Bench Opinion)
Ricardo Oliva, Petitioner
Docket No. 21310-14 · 5/8/2015 · Order of Service of Transcript (Bench Opinion)
Charles R. Barrett, Petitioner
Docket No. 13522-14 · 5/5/2015 · Order of Service of Transcript (Bench Opinion)
Nicholle Starr Yarian, Petitioner and Brett Hallmark, Intervenor, Petitioners
Docket No. 11964-14 · 5/4/2015 · Order of Service of Transcript (Bench Opinion)
William J. Burlison, Petitioner
Docket No. 15085-10 · 5/4/2015 · Order of Service of Transcript (Bench Opinion)
Lowell William Fryman, Jr. & Elizabeth A. Fryman, Petitioners
Docket No. 5924-14 · 4/28/2015 · Order of Service of Transcript (Bench Opinion)
Charles Anthony LaBue, Petitioner
Docket No. 13763-14 · 4/27/2015 · Order of Service of Transcript (Bench Opinion)
James Eugene Mace, III, Petitioner
Docket No. 9386-14 · 4/27/2015 · Order of Service of Transcript (Bench Opinion)
Thomas Gray & Marie A. Gray, Petitioners
Docket No. 29028-13 · 4/27/2015 · Order of Service of Transcript (Bench Opinion)
Peter Lassa, Petitioner and Gina M. Jausoro, Intervenor, Petitioners
Docket No. 25951-13 · 4/23/2015 · Order of Service of Transcript (Bench Opinion)
Bettye Jean Draper, Petitioner
Docket No. 19584-14 · 4/23/2015 · Order of Service of Transcript (Bench Opinion)
Connie Norris, Petitioner
Docket No. 18355-14 · 4/23/2015 · Order of Service of Transcript (Bench Opinion)
Little Heritage Enrichment Center, Inc., Petitioner
Docket No. 6460-14 · 4/22/2015 · Order of Service of Transcript (Bench Opinion)
Marina Murashova, Petitioner
Docket No. 29599-13 · 4/6/2015 · Order of Service of Transcript (Bench Opinion)
Renee M. Bynum-Stroud, Petitioner
Docket No. 24238-13 · 4/3/2015 · Order of Service of Transcript (Bench Opinion)
Chad Wincentsen, Petitioner
Docket No. 4839-14 · 4/2/2015 · Order of Service of Transcript (Bench Opinion)
Mohamed Tarawall Conteh, Petitioner
Docket No. 244-13 · 4/2/2015 · Order of Service of Transcript (Bench Opinion)
James H. Paiken, Petitioner
Docket No. 9247-14 · 4/2/2015 · Order of Service of Transcript (Bench Opinion)
Gail Barley Interior Design LLC, Petitioners
Docket No. 6917-14 · 4/2/2015 · Order of Service of Transcript (Bench Opinion)
Elamin Hamoda Elbasha & Leyla A. Hashim, Petitioners
Docket No. 28318-12 · 3/30/2015 · Order of Service of Transcript (Bench Opinion)
Randall Pittman, Petitioner
Docket No. 25241-13 · 3/30/2015 · Order of Service of Transcript (Bench Opinion)
Mark Steven Guzman, Petitioner
Docket No. 29754-11 · 3/30/2015 · Order of Service of Transcript (Bench Opinion)
Ronald H. Sapp & Mary Sapp, Petitioners
Docket No. 2984-14 · 3/20/2015 · Order of Service of Transcript (Bench Opinion)
Ronald Curtiss Grumbkow, Petitioner
Docket No. 213-14 · 3/20/2015 · Order of Service of Transcript (Bench Opinion)
Thomas Kelly Marenic, Petitioner
Docket No. 432-14 · 3/20/2015 · Order of Service of Transcript (Bench Opinion)
Saurabh Baveja, Petitioner
Docket No. 11694-13 · 3/18/2015 · Order of Service of Transcript (Bench Opinion)
Stephen Drah, Petitioner
Docket No. 29859-13 · 3/18/2015 · Order of Service of Transcript (Bench Opinion)
Mariatu T. Kalokoh, Petitioner
Docket No. 22869-13 · 3/18/2015 · Order of Service of Transcript (Bench Opinion)
Nicholas Champeau, Petitioner and Solongo Erdenekuyag, Intervenor, Petitioners
Docket No. 419-14 · 3/18/2015 · Order of Service of Transcript (Bench Opinion)
Christopher M. Chavez, Petitioner
Docket No. 1020-14 · 3/18/2015 · Order of Service of Transcript (Bench Opinion)
Robert Catalanotto, Petitioner
Docket No. 23758-13 · 3/13/2015 · Order of Service of Transcript (Bench Opinion)
Donald Gene Beadles, Petitioner
Docket No. 170-14 · 3/13/2015 · Order of Service of Transcript (Bench Opinion)
Cresencia Deleon Banzuela, 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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