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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)

102 opinions indexed · filter: 2018 · OST · showing most recent 100.

Docket No. 10878-16 · 12/27/2018 · Order of Service of Transcript (Bench Opinion)
Luminita Roman, Petitioner
Docket No. 25370-17 · 12/27/2018 · Order of Service of Transcript (Bench Opinion)
Roy G. Weatherup & Wendy G. Weatherup, Petitioners
Docket No. 7671-17 · 12/27/2018 · Order of Service of Transcript (Bench Opinion)
Gabriel L. Roman, Petitioner
Docket No. 17606-17 · 12/19/2018 · Order of Service of Transcript (Bench Opinion)
Kirby Mac Kernan, Petitioner
Docket No. 5319-18 · 12/19/2018 · Order of Service of Transcript (Bench Opinion)
Nicholles Brooke, Petitioner
Docket No. 22471-17 · 12/10/2018 · Order of Service of Transcript (Bench Opinion)
Ernest Giddens Sloan, Petitioner
Docket No. 16761-17 · 12/6/2018 · Order of Service of Transcript (Bench Opinion)
Sara Kay Michael, Petitioner and Derek C. Michael, Intervenor, Petitioners
Docket No. 4966-18 · 11/28/2018 · Order of Service of Transcript (Bench Opinion)
Interventional Center for Pain Management, P.C., Petitioner
Docket No. 24051-17 · 11/19/2018 · Order of Service of Transcript (Bench Opinion)
Robert Drake Sansone & Sharon Lindquist Sansone, Petitioners
Docket No. 16323-17 · 11/14/2018 · Order of Service of Transcript (Bench Opinion)
Susan J. Anderson, Petitioner and Keith Anderson, Intervenor, Petitioners
Docket No. 16833-17 · 11/14/2018 · Order of Service of Transcript (Bench Opinion)
David McCallum & Annie M. McCallum, Petitioners
Docket No. 22655-17 · 11/9/2018 · Order of Service of Transcript (Bench Opinion)
Timothy Roy Nuss, Petitioner
Docket No. 22634-17 · 11/8/2018 · Order of Service of Transcript (Bench Opinion)
Andrew Ryan Barker, Petitioner
Docket No. 1426-17 · 11/7/2018 · Order of Service of Transcript (Bench Opinion)
Paul C. Nordberg & Debra L. Nordberg, Petitioners
Docket No. 25247-16 · 10/30/2018 · Order of Service of Transcript (Bench Opinion)
Thomas S. Herceg, Petitioner
Docket No. 6852-17 · 10/18/2018 · Order of Service of Transcript (Bench Opinion)
Xiangcun Shi, Petitioner
Docket No. 7918-16 · 10/17/2018 · Order of Service of Transcript (Bench Opinion)
Jean P. Jean Baptiste & Marie C. Nicolas, Petitioners
Docket No. 11719-17 · 10/15/2018 · Order of Service of Transcript (Bench Opinion)
Troy James Peterson & Sharon Peterson, Petitioners
Docket No. 17114-15 · 10/15/2018 · Order of Service of Transcript (Bench Opinion)
Cecilia Freeman, Petitioner
Docket No. 20885-16 · 10/15/2018 · Order of Service of Transcript (Bench Opinion)
Erendira Rangel-Palacios, Petitioner
Docket No. 6225-16 · 10/15/2018 · Order of Service of Transcript (Bench Opinion)
Michael R. Kelly, Petitioner
Docket No. 5641-18 · 10/15/2018 · Order of Service of Transcript (Bench Opinion)
Cecilia Freeman, Petitioner
Docket No. 16847-16 · 10/15/2018 · Order of Service of Transcript (Bench Opinion)
Michael R. Kelly, Petitioner
Docket No. 5664-17 · 10/15/2018 · Order of Service of Transcript (Bench Opinion)
The Christopher Howard Companies, Christopher Howard Stoten, Tax Matters Partner, Petitioners
Docket No. 16398-17 · 10/12/2018 · Order of Service of Transcript (Bench Opinion)
Miguel Angel Molina, Petitioner
Docket No. 5952-17 · 9/28/2018 · Order of Service of Transcript (Bench Opinion)
Umasia Letricia Morris-Kaf, Petitioner
Docket No. 9778-16 · 9/19/2018 · Order of Service of Transcript (Bench Opinion)
John C. Hom, Petitioner
Docket No. 12518-17 · 7/24/2018 · Order of Service of Transcript (Bench Opinion)
Patrick W. Treverton & Patricia L. Treverton, Petitioners
Docket No. 1164-17 · 7/18/2018 · Order of Service of Transcript (Bench Opinion)
Gretchen Sue Humiston, Petitioner
Docket No. 27125-16 · 7/18/2018 · Order of Service of Transcript (Bench Opinion)
Gretchen Sue Humiston, Petitioner
Docket No. 15144-17 · 7/2/2018 · Order of Service of Transcript (Bench Opinion)
Daniel Dillon Garcia, Petitioner
Docket No. 15248-17 · 7/2/2018 · Order of Service of Transcript (Bench Opinion)
Sheryl Lynn Thornton, Petitioner
Docket No. 14741-17 · 7/2/2018 · Order of Service of Transcript (Bench Opinion)
Juanito D. Cortez & Priscilla S. Cortez, Petitioners
Docket No. 27721-14 · 6/26/2018 · Order of Service of Transcript (Bench Opinion)
Scott T. Blackburn, Petitioner
Docket No. 16086-17 · 6/11/2018 · Order of Service of Transcript (Bench Opinion)
Shahadah Guy-Fabiyi, Petitioner
Docket No. 22482-17 · 6/8/2018 · Order of Service of Transcript (Bench Opinion)
Raykisha Morrison, Petitioner
Docket No. 12871-17 · 6/8/2018 · Order of Service of Transcript (Bench Opinion)
Duncan Bass, Petitioner
Docket No. 6413-17 · 6/6/2018 · Order of Service of Transcript (Bench Opinion)
Clifton D. Gibbs & Judith A. Gibbs, Petitioners
Docket No. 10427-17 · 5/24/2018 · Order of Service of Transcript (Bench Opinion)
Matthias Rykert, Petitioner
Docket No. 14627-17 · 5/21/2018 · Order of Service of Transcript (Bench Opinion)
Robin Elaine Fuller, Petitioner
Docket No. 11377-17 · 5/21/2018 · Order of Service of Transcript (Bench Opinion)
El Alaoui Ahmed Ould El Hadrami, Petitioner
Docket No. 18522-17 · 5/14/2018 · Order of Service of Transcript (Bench Opinion)
Agbai Omebe, Petitioner
Docket No. 15580-17 · 5/14/2018 · Order of Service of Transcript (Bench Opinion)
Stephanie Elizabeth Gentry, Petitioner
Docket No. 25577-16 · 5/4/2018 · Order of Service of Transcript (Bench Opinion)
Helen A. Harding, Petitioner
Docket No. 14013-15 · 4/30/2018 · Order of Service of Transcript (Bench Opinion)
Ron C. Touchard & Misty Touchard, Petitioners
Docket No. 11492-17 · 4/27/2018 · Order of Service of Transcript (Bench Opinion)
Walter C. Lange, Petitioner
Docket No. 15920-16 · 4/27/2018 · Order of Service of Transcript (Bench Opinion)
Melissa S. Morsi, Petitioner
Docket No. 7695-17 · 4/27/2018 · Order of Service of Transcript (Bench Opinion)
Glen Tremayne Morgan, Petitioner
Docket No. 10353-17 · 4/26/2018 · Order of Service of Transcript (Bench Opinion)
Fariba Akhavan, Petitioner
Docket No. 15337-16 · 4/20/2018 · Order of Service of Transcript (Bench Opinion)
Kamal Rashad Ellis, Petitioner
Docket No. 5359-17 · 4/17/2018 · Order of Service of Transcript (Bench Opinion)
Richard I. Bailey, Petitioner
Docket No. 4608-16 · 4/10/2018 · Order of Service of Transcript (Bench Opinion)
Kyle Patrick Kurtenbach, Petitioner
Docket No. 8308-16 · 4/5/2018 · Order of Service of Transcript (Bench Opinion)
Jerry Lee Butcher & Veronica Kwete, Petitioners
Docket No. 6628-17 · 4/5/2018 · Order of Service of Transcript (Bench Opinion)
Steven Cusack & Mary Cusack, Petitioners
Docket No. 12573-17 · 4/5/2018 · Order of Service of Transcript (Bench Opinion)
Tibor George Sardy & Kathleen Ann Sardy, Petitioners
Docket No. 8255-17 · 4/4/2018 · Order of Service of Transcript (Bench Opinion)
Robert A. Jamison & Holly J. Jamison, Petitioners
Docket No. 9285-17 · 4/4/2018 · Order of Service of Transcript (Bench Opinion)
Peter B. Zschau & Melanie Y. Zschau, Petitioners
Docket No. 11935-16 · 4/4/2018 · Order of Service of Transcript (Bench Opinion)
Gregory R. Kraemer & Jane M. Kraemer, Petitioners
Docket No. 23364-16 · 4/2/2018 · Order of Service of Transcript (Bench Opinion)
John Joseph Van Ermen & Carolyn Jean Van Ermen, Petitioners
Docket No. 11366-17 · 3/30/2018 · Order of Service of Transcript (Bench Opinion)
Bryan Douglas Wendt, Petitioner
Docket No. 14535-17 · 3/30/2018 · Order of Service of Transcript (Bench Opinion)
Starla Ann Wendt, Petitioner
Docket No. 10343-17 · 3/29/2018 · Order of Service of Transcript (Bench Opinion)
Mitchell H. Salter, Petitioner
Docket No. 10400-17 · 3/29/2018 · Order of Service of Transcript (Bench Opinion)
Alejandro Sandoval & Veronica Virrueta, Petitioners
Docket No. 12237-17 · 3/29/2018 · Order of Service of Transcript (Bench Opinion)
Reid M. Rankin, Petitioner
Docket No. 14297-17 · 3/29/2018 · Order of Service of Transcript (Bench Opinion)
Gregory L. Toler & Delana D. Toler, Petitioners
Docket No. 14141-17 · 3/29/2018 · Order of Service of Transcript (Bench Opinion)
Walter Tyz & Kimberly D. Tyz, Petitioners
Docket No. 733-17 · 3/22/2018 · Order of Service of Transcript (Bench Opinion)
Enrique Padilla, Jr., Petitioner and Lori-Ann Demopoulos, Intervenor, Petitioners
Docket No. 7491-16 · 3/20/2018 · Order of Service of Transcript (Bench Opinion)
Snjezana Mahan & Melville Mahan, Petitioners
Docket No. 823-17 · 3/20/2018 · Order of Service of Transcript (Bench Opinion)
Marc L. Parella, Petitioner
Docket No. 22011-16 · 3/20/2018 · Order of Service of Transcript (Bench Opinion)
Caltech Consulting Services, Petitioner
Docket No. 3562-17 · 3/20/2018 · Order of Service of Transcript (Bench Opinion)
Janet E. Reffle, Petitioner
Docket No. 22230-16 · 3/12/2018 · Order of Service of Transcript (Bench Opinion)
Ronald Merriweather David & Loraine Stewart-David, Petitioners
Docket No. 4030-16 · 3/9/2018 · Order of Service of Transcript (Bench Opinion)
Richard A. Boring & Margaret A. Boring, Petitioners
Docket No. 1947-17 · 3/9/2018 · Order of Service of Transcript (Bench Opinion)
Keren Soto Madrid, Petitioner
Docket No. 2853-17 · 3/1/2018 · Order of Service of Transcript (Bench Opinion)
Stacy N. Dennis, Petitioner
Docket No. 4267-17 · 2/27/2018 · Order of Service of Transcript (Bench Opinion)
Antonio Garcia, Petitioner
Docket No. 4993-17 · 2/26/2018 · Order of Service of Transcript (Bench Opinion)
Joe R, Anderson & Lorraine A. Anderson, Petitioners
Docket No. 23108-16 · 2/23/2018 · Order of Service of Transcript (Bench Opinion)
Jay Daryl Wahlin & Kristine M. Wahlin, Petitioners
Docket No. 24331-16 · 2/20/2018 · Order of Service of Transcript (Bench Opinion)
Huu C. Merrigan & Kyung J. Merrigan, Petitioners
Docket No. 5250-17 · 2/20/2018 · Order of Service of Transcript (Bench Opinion)
Sandra Jean Dixson, Petitioner
Docket No. 619-17 · 2/16/2018 · Order of Service of Transcript (Bench Opinion)
Carlo A. Benavides, Petitioner
Docket No. 22908-16 · 2/16/2018 · Order of Service of Transcript (Bench Opinion)
Harry Cunningham, Jr. & Josephine M. Cunningham, Petitioners
Docket No. 3255-17 · 2/15/2018 · Order of Service of Transcript (Bench Opinion)
Kevin Wayne Bartig, Petitioner
Docket No. 5699-17 · 2/15/2018 · Order of Service of Transcript (Bench Opinion)
Peter Changching Lai & Kaiting Su, Petitioners
Docket No. 13698-16 · 2/15/2018 · Order of Service of Transcript (Bench Opinion)
George Munchus & Carolyn Munchus, Petitioners
Docket No. 5409-17 · 2/15/2018 · Order of Service of Transcript (Bench Opinion)
Collin S. Pulsipher & Marcella P. Pulsipher, Petitioners
Docket No. 21499-16 · 2/9/2018 · Order of Service of Transcript (Bench Opinion)
Janice K. Gore & Bruce G. Gore, Petitioners
Docket No. 14345-16 · 2/6/2018 · Order of Service of Transcript (Bench Opinion)
Russell T. Burkhalter, Petitioner
Docket No. 8585-16 · 1/31/2018 · Order of Service of Transcript (Bench Opinion)
Luis Antonio Medina, Petitioner
Docket No. 11308-14 · 1/25/2018 · Order of Service of Transcript (Bench Opinion)
Robert Dunlap Pace, III, Petitioners
Docket No. 3115-17 · 1/23/2018 · Order of Service of Transcript (Bench Opinion)
Frank Johnson & Shannon Johnson, Petitioners
Docket No. 8765-16 · 1/22/2018 · Order of Service of Transcript (Bench Opinion)
Robert S. Chaney, Petitioner
Docket No. 2967-17 · 1/16/2018 · Order of Service of Transcript (Bench Opinion)
James M. Sorrentino, Petitioner
Docket No. 15974-16 · 1/12/2018 · Order of Service of Transcript (Bench Opinion)
Thomas V. Meyers, Petitioner
Docket No. 12309-16 · 1/5/2018 · Order of Service of Transcript (Bench Opinion)
Leandro Gonzalez & Rosemarie Pasco, Petitioners
Docket No. 2103-17 · 1/5/2018 · Order of Service of Transcript (Bench Opinion)
Jon K. Palsgaard & Kimberly A. Kelly, Petitioners
Docket No. 14577-16 · 1/5/2018 · Order of Service of Transcript (Bench Opinion)
Ramiro Tizcareno, Petitioner
Docket No. 24315-13 · 1/5/2018 · Order of Service of Transcript (Bench Opinion)
David Peterson, Petitioner
Docket No. 23205-15 · 1/5/2018 · Order of Service of Transcript (Bench Opinion)
Oleg Blokhin & Lyana Blokhina, Petitioners
Docket No. 21821-16 · 1/3/2018 · Order of Service of Transcript (Bench Opinion)
Kenneth R. Jurek, 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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