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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)

79 opinions indexed · filter: 2019 · OST · showing most recent 79.

Docket No. 21517-18 · 12/30/2019 · Order of Service of Transcript (Bench Opinion)
Chanel D. Rutherford & Lawrence A. Rutherford, Petitioners
Docket No. 6341-18 · 12/19/2019 · Order of Service of Transcript (Bench Opinion)
Justin Richard Gilmore & Brianna Candace Osnain, Petitioners
Docket No. 14744-18 · 12/19/2019 · Order of Service of Transcript (Bench Opinion)
Carrie Rae Eldridge, Petitioner
Docket No. 5740-18 · 12/17/2019 · Order of Service of Transcript (Bench Opinion)
D. P. Harris a.k.a. Darrell P. Harris, Petitioners
Docket No. 5600-17 · 12/13/2019 · Order of Service of Transcript (Bench Opinion)
TOT Property Holdings, LLC, TOT Land Manager, LLC, Tax Matters Partner, Petitioner
Docket No. 23762-18 · 12/11/2019 · Order of Service of Transcript (Bench Opinion)
Lauren Mullens, Petitioner
Docket No. 14334-18 · 12/10/2019 · Order of Service of Transcript (Bench Opinion)
Shelly Tempelman, Petitioners
Docket No. 9967-18 · 12/10/2019 · Order of Service of Transcript (Bench Opinion)
Joylyn Dawn-Marie Bello, Petitioner and Adebayo Bello, Intervenor, Petitioners
Docket No. 1727-18 · 12/5/2019 · Order of Service of Transcript (Bench Opinion)
Earl A. Skarky, Petitioner
Docket No. 20462-18 · 12/4/2019 · Order of Service of Transcript (Bench Opinion)
Jennifer G. Davis, Petitioner
Docket No. 17360-18 · 12/3/2019 · Order of Service of Transcript (Bench Opinion)
Richard A. Ferne & Valeria Ferne, Petitioners
Docket No. 19004-17 · 12/3/2019 · Order of Service of Transcript (Bench Opinion)
Louis Edward Laurent, Petitioner
Docket No. 21404-18 · 12/2/2019 · Order of Service of Transcript (Bench Opinion)
Eberto Cue, Petitioner
Docket No. 13346-18 · 11/22/2019 · Order of Service of Transcript (Bench Opinion)
Wayne Dennis Woodrow & Colleen J. Woodrow, Petitioners
Docket No. 17789-16 · 11/19/2019 · Order of Service of Transcript (Bench Opinion)
George Luniw, Petitioner
Docket No. 11229-15 · 11/19/2019 · Order of Service of Transcript (Bench Opinion)
Michael J. Hogan, Petitioner
Docket No. 17490-17 · 11/7/2019 · Order of Service of Transcript (Bench Opinion)
Marc A. Jacobi & Monica R. Jacobi, Petitioners
Docket No. 20158-18 · 11/5/2019 · Order of Service of Transcript (Bench Opinion)
Shawn Keith Weiler, Petitioner
Docket No. 13653-18 · 11/4/2019 · Order of Service of Transcript (Bench Opinion)
Leonard William Tobin, Petitioner
Docket No. 9620-18 · 11/4/2019 · Order of Service of Transcript (Bench Opinion)
Oluwatoyin O. Atala, Petitioner
Docket No. 7556-18 · 10/24/2019 · Order of Service of Transcript (Bench Opinion)
James E. Snead & Hope R. Snead, Petitioners
Docket No. 2056-19 · 10/24/2019 · Order of Service of Transcript (Bench Opinion)
Caleb Bradley, Petitioner
Docket No. 19254-18 · 10/24/2019 · Order of Service of Transcript (Bench Opinion)
Adriana B. Martinez-Guzman, Petitioner
Docket No. 18959-18 · 10/23/2019 · Order of Service of Transcript (Bench Opinion)
Ricky R. Ressen & Rosalind Ressen, Petitioners
Docket No. 16452-18 · 10/15/2019 · Order of Service of Transcript (Bench Opinion)
Robert Tisovich, Petitioner
Docket No. 9890-18 · 10/15/2019 · Order of Service of Transcript (Bench Opinion)
William A. Llanos, Petitioner
Docket No. 23932-18 · 10/15/2019 · Order of Service of Transcript (Bench Opinion)
Shawn Timothy Cermak, Petitioner
Docket No. 18975-17 · 10/11/2019 · Order of Service of Transcript (Bench Opinion)
Davendra Anand, Petitioner
Docket No. 3697-18 · 10/11/2019 · Order of Service of Transcript (Bench Opinion)
Viliadert Joissaint, Petitioner
Docket No. 5121-16 · 10/9/2019 · Order of Service of Transcript (Bench Opinion)
David Charles Norman & Rita Aelo Norman, Petitioners
Docket No. 5750-18 · 10/9/2019 · Order of Service of Transcript (Bench Opinion)
Thomas J. Culhane, Petitioner
Docket No. 2756-18 · 10/9/2019 · Order of Service of Transcript (Bench Opinion)
James M. Smith & Julie Smith, Petitioners
Docket No. 25714-18 · 10/2/2019 · Order of Service of Transcript (Bench Opinion)
Raj B. Singh, Petitioner
Docket No. 29877-14 · 10/1/2019 · Order of Service of Transcript (Bench Opinion)
Dennis J. Johnson, P.S., and Jody Fitts, Representative, Petitioners
Docket No. 19155-18 · 10/1/2019 · Order of Service of Transcript (Bench Opinion)
Clinton D. Bone, Petitioner
Docket No. 13970-17 · 10/1/2019 · Order of Service of Transcript (Bench Opinion)
Amy Elizabeth Loveless, Petitioner
Docket No. 19502-17 · 8/29/2019 · Order of Service of Transcript (Bench Opinion)
Cross Refined Coal, LLC, USA Refined Coal, LLC, Tax Matters Partner, Petitioner
Docket No. 8111-18 · 7/25/2019 · Order of Service of Transcript (Bench Opinion)
Geimy M. Lopez, Petitioner
Docket No. 7969-18 · 7/22/2019 · Order of Service of Transcript (Bench Opinion)
Zia Beheshti, Petitioner
Docket No. 23397-17 · 7/16/2019 · Order of Service of Transcript (Bench Opinion)
Randal M. Mayer, Petitioner and Stacie Whetzel, Intervenor, Petitioners
Docket No. 1597-18 · 7/12/2019 · Order of Service of Transcript (Bench Opinion)
Leonard W. Klinkner & Elaine A. Klinkner, Petitioners
Docket No. 6174-18 · 6/28/2019 · Order of Service of Transcript (Bench Opinion)
Forrest Wade Gillespie, Petitioner
Docket No. 4519-18 · 6/14/2019 · Order of Service of Transcript (Bench Opinion)
Paul M. Harris & Rosemary Harris, Petitioners
Docket No. 12924-16 · 6/14/2019 · Order of Service of Transcript (Bench Opinion)
2590 Associates, LLC, 5615 Associates, LLC, as Successor in Interest to, 5615 Associates, LP, Tax Matters Partner, Petitioners
Docket No. 21809-17 · 6/14/2019 · Order of Service of Transcript (Bench Opinion)
Linda G. Cooks, Petitioner
Docket No. 11648-18 · 6/7/2019 · Order of Service of Transcript (Bench Opinion)
David L. McCrea & Denise McCrea, Petitioners
Docket No. 13675-18 · 6/7/2019 · Order of Service of Transcript (Bench Opinion)
Michael Hanna & Christina Hanna, Petitioners
Docket No. 16268-16 · 5/28/2019 · Order of Service of Transcript (Bench Opinion)
Savino Cruz, Petitioner
Docket No. 13177-17 · 5/28/2019 · Order of Service of Transcript (Bench Opinion)
Denise Scurlock, Petitioner
Docket No. 9946-18 · 5/10/2019 · Order of Service of Transcript (Bench Opinion)
Melvin Allen Tukes, Petitioner
Docket No. 5549-18 · 5/9/2019 · Order of Service of Transcript (Bench Opinion)
Lorenzo T. Maddox, Petitioner
Docket No. 7752-18 · 5/6/2019 · Order of Service of Transcript (Bench Opinion)
Lawrence D. Dubin, Petitioner
Docket No. 7669-18 · 4/29/2019 · Order of Service of Transcript (Bench Opinion)
Steven McCullers, Petitioner
Docket No. 22228-17 · 4/26/2019 · Order of Service of Transcript (Bench Opinion)
Marvin S. Lieber, Petitioner
Docket No. 24547-17 · 4/22/2019 · Order of Service of Transcript (Bench Opinion)
Patrick Edward Rady & Jonna E. Rady, Petitioners
Docket No. 4386-18 · 4/22/2019 · Order of Service of Transcript (Bench Opinion)
Chedley Aouriri, Petitioner
Docket No. 9126-18 · 4/16/2019 · Order of Service of Transcript (Bench Opinion)
Ziyodulla Abdullayev, Petitioner
Docket No. 5680-18 · 4/16/2019 · Order of Service of Transcript (Bench Opinion)
Elaine S. Thomas, Petitioner and Robert Roy Thomas, Intervenor, Petitioners
Docket No. 15292-17 · 4/12/2019 · Order of Service of Transcript (Bench Opinion)
Agnes Mae Zagar, Petitioner
Docket No. 14213-18 · 4/10/2019 · Order of Service of Transcript (Bench Opinion)
Mohamed A. Hadid, Petitioner
Docket No. 1092-18 · 4/10/2019 · Order of Service of Transcript (Bench Opinion)
Pedro Manzueta, Petitioner
Docket No. 5514-16 · 4/9/2019 · Order of Service of Transcript (Bench Opinion)
Michael H. Boulware and Estate of Mal Sun Boulware, Karen Min Erwin, Personal Representative, Petitioners
Docket No. 5885-16 · 4/9/2019 · Order of Service of Transcript (Bench Opinion)
Michael H. Boulware, Petitioner
Docket No. 12735-18 · 4/4/2019 · Order of Service of Transcript (Bench Opinion)
Julianne Englander, Petitioner
Docket No. 6104-17 · 3/29/2019 · Order of Service of Transcript (Bench Opinion)
Robert J. Wheeler & Marlene Colerico, Petitioners
Docket No. 5495-18 · 3/29/2019 · Order of Service of Transcript (Bench Opinion)
R&L Heating & Air Conditioning Inc., Petitioner
Docket No. 8413-18 · 3/28/2019 · Order of Service of Transcript (Bench Opinion)
Yulin Shao, Petitioner
Docket No. 4472-18 · 3/15/2019 · Order of Service of Transcript (Bench Opinion)
Richard Conant Giller, Petitioner
Docket No. 5817-18 · 3/14/2019 · Order of Service of Transcript (Bench Opinion)
Keith William Brown, Petitioner
Docket No. 9724-17 · 2/22/2019 · Order of Service of Transcript (Bench Opinion)
Michael Jennings & Maria Adriana Pereira, Petitioners
Docket No. 2805-18 · 2/19/2019 · Order of Service of Transcript (Bench Opinion)
Tanisha Laquel Saunders, Petitioner
Docket No. 20883-17 · 2/12/2019 · Order of Service of Transcript (Bench Opinion)
Jennifer Leigh Smelser, Petitioner
Docket No. 19115-17 · 2/12/2019 · Order of Service of Transcript (Bench Opinion)
Clemmie Lee Pennington, Petitioner
Docket No. 24737-17 · 2/11/2019 · Order of Service of Transcript (Bench Opinion)
Traci Newburn, Petitioner
Docket No. 25142-17 · 2/4/2019 · Order of Service of Transcript (Bench Opinion)
Mark C. Hasson & Suzanne M. Pagano, Petitioners
Docket No. 15265-17 · 2/4/2019 · Order of Service of Transcript (Bench Opinion)
Mark C. Hasson & Suzanne M. Pagano, Petitioners
Docket No. 11994-17 · 2/1/2019 · Order of Service of Transcript (Bench Opinion)
Mamdouh F. Elsayed, Petitioner
Docket No. 16803-16 · 1/31/2019 · Order of Service of Transcript (Bench Opinion)
Zero Vector Solutions, Inc., Petitioner
Docket No. 11899-16 · 1/31/2019 · Order of Service of Transcript (Bench Opinion)
Tana Anderson, 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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