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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)

2,899 opinions indexed · filter: SOP · showing most recent 100.

Docket No. 11844-24 · 8/27/2026 · Summary Opinion · Siegel
Peter J. Janangelo, Jr. & Mary Ann Janangelo, Petitioners
Docket No. 5576-24 · 8/10/2026 · Summary Opinion · Carluzzo
Ehimwenma E. Aimiuwu & Kehinde F. Aimiuwu, Petitioners
Docket No. 11171-24 · 7/22/2026 · Summary Opinion · Leyden
Trisha D. Anderson, Petitioner
Docket No. 7902-24 · 6/29/2026 · Summary Opinion · Fried
Gregory A. Rodrigues, Petitioner
Docket No. 3850-24 · 6/29/2026 · Summary Opinion · Panuthos
Edmund Ha, Petitioner
Docket No. 3772-24 · 4/20/2026 · Summary Opinion · Way
Marie M. Kanda, Petitioner
Docket No. 8380-22 · 2/9/2026 · Summary Opinion · Panuthos
Ingrid Maria Persson, Petitioner
Docket No. 17305-23 · 1/6/2026 · Summary Opinion · Leyden
Luke Gibson & Breeana Gibson, Petitioners
Docket No. 27150-21 · 11/17/2025 · Summary Opinion · Carluzzo
David Byron Fugler & Cindy Diane Fugler, Petitioners
Docket No. 11416-24 · 10/28/2025 · Summary Opinion · Way
DCSL, LLC, Petitioner
Docket No. 6561-23 · 10/2/2025 · Summary Opinion · Leyden
John Henry Besaw, Petitioner
Docket No. 19222-22 · 7/21/2025 · Summary Opinion · Leyden
John Henry Besaw, Petitioner
Docket No. 372-23 · 6/12/2025 · Summary Opinion · Fried
Manuela C. Smith, Petitioner and Ulysesus A. Hodge III, Intervenor
Docket No. 14048-23 · 5/19/2025 · Summary Opinion · Leyden
Safdar S. Khan & Maryam Tahir, Petitioners
Docket No. 15919-23 · 4/30/2025 · Summary Opinion · Fung
Linsey Goodale, Petitioner
Docket No. 8579-22 · 3/11/2025 · Summary Opinion · Siegel
Amanda Renee Stewart, Petitioner and Ahmed Zied, Intervenor
Docket No. 17421-21 · 3/3/2025 · Summary Opinion · Paris
Michael D. Taylor, Petitioner
Docket No. 5582-20 · 1/16/2025 · Summary Opinion · Carluzzo
Roger M. Fredenberg & Kimberly D. Fredenberg, Petitioners
Docket No. 22364-22 · 12/23/2024 · Summary Opinion · Lauber
Maureen F. Shoe, Petitioner
Docket No. 1065-24 · 12/23/2024 · Summary Opinion · Arbeit
Rosa M. Marcano, Petitioner
Docket No. 23541-21 · 12/23/2024 · Summary Opinion · Urda
Stacey Renen Powers, Petitioner
Docket No. 13372-21 · 10/24/2024 · Summary Opinion · Landy
Ruby Tang, Petitioner
Docket No. 11907-20 · 10/9/2024 · Summary Opinion · Landy
Carl David Lucas & Jasmine Lucas, Petitioners
Docket No. 33045-21 · 10/8/2024 · Summary Opinion · Landy
Monique E. Franco, Petitioner
Docket No. 25429-21 · 10/3/2024 · Summary Opinion · Landy
James Michael Warren, Petitioner
Docket No. 9946-23 · 9/23/2024 · Summary Opinion · Panuthos
Yelena Tolstov, Petitioner
Docket No. 6161-22 · 9/16/2024 · Summary Opinion · Panuthos
Jonathan Chang & Wei-Lin Chang, Petitioners
Docket No. 18006-19 · 8/13/2024 · Summary Opinion · Carluzzo
Kwaku Eason & Ashley L. Leisner, Petitioners
Docket No. 27760-21 · 8/12/2024 · Summary Opinion · Greaves
Mark F. Coble, Petitioner
Docket No. 26170-22 · 7/17/2024 · Summary Opinion · Siegel
Jeffrey R. Pope & Davin L. Pope, Petitioners
Docket No. 23415-21 · 7/16/2024 · Summary Opinion · Siegel
Abhishek Bachchan & Gitika Gupta, Petitioners
Docket No. 13942-23 · 7/11/2024 · Summary Opinion · Leyden
Timothy L. Foradis & Jessica L. Moore, Petitioners
Docket No. 33689-21 · 7/2/2024 · Summary Opinion · Landy
Gregory Alexander Morino, Petitioner
Docket No. 14225-22 · 7/1/2024 · Summary Opinion · Fried
Jon K. Palsgaard & Kimberly A. Kelly, Petitioners
Docket No. 12027-22 · 6/20/2024 · Summary Opinion · Panuthos
Edward George Shlikas, Petitioner
Docket No. 4538-19 · 6/10/2024 · Summary Opinion · Halpern
Carol A. Wright, Petitioner
Docket No. 5792-23 · 6/6/2024 · Summary Opinion · Fried
Oleg Kolomiyets, Petitioner
Docket No. 1142-22 · 5/22/2024 · Summary Opinion · Fried
Jose Banuelos & Carol Ann Banuelos, Petitioners
Docket No. 2786-20 · 5/22/2024 · Summary Opinion · Pugh
Brett Stevan Jurries and Sherise Julie Bruce, Petitioners
Docket No. 15106-21 · 5/9/2024 · Summary Opinion · Carluzzo
Justin M. Maderia, Petitioner
Docket No. 26962-21 · 4/25/2024 · Summary Opinion · Siegel
Caren Kohl, aka, Caren Rein, Petitioner
Docket No. 22810-21 · 3/28/2024 · Summary Opinion · Panuthos
Paul Anthony Steward, Petitioner
Docket No. 25309-18 · 3/11/2024 · Summary Opinion · Copeland
Patricia S. Chappell, Petitioner
Docket No. 23230-21 · 2/20/2024 · Summary Opinion · Siegel
Scott Paulson & Melissa Lowery Paulson, Petitioners
Docket No. 13319-21 · 12/19/2023 · Summary Opinion · Buch
Kristen L. Quevy, Petitioner
Docket No. 13479-20 · 12/18/2023 · Summary Opinion · Leyden
Sean Paul Polete, Petitioner
Docket No. 3621-22 · 11/30/2023 · Summary Opinion · Panuthos
Sean Patrick Canavan, Petitioner
Docket No. 1875-21 · 11/28/2023 · Summary Opinion · Weiler
Georgianna Shepard, Petitioner
Docket No. 10182-21 · 10/30/2023 · Summary Opinion · Carluzzo
Andrew L. Harrell & Katherine L. Harrell, Petitioners
Docket No. 7601-19 · 10/3/2023 · Summary Opinion · Carluzzo
Joseph Amundsen & Anna Amundsen, Petitioners
Docket No. 2237-20 · 9/27/2023 · Summary Opinion · Panuthos
Raymond S. Edwards, Petitioner
Docket No. 4690-19 · 9/11/2023 · Summary Opinion · Greaves
Jie Ranieri a.k.a. Jie Hu and Paul Ranieri, Petitioners
Docket No. 4514-21 · 8/29/2023 · Summary Opinion · Weiler
Mark P. Hafner, Petitioner
Docket No. 10244-22 · 8/7/2023 · Summary Opinion · Weiler
Nuntiya Sripa, Petitioner
Docket No. 6928-21 · 7/27/2023 · Summary Opinion · Marshall
Robert R. Doggart, Petitioner
Docket No. 12565-18 · 7/20/2023 · Summary Opinion · Carluzzo
Karim Gobran & Ashley Smith-Gobran, Petitioners
Docket No. 24985-21 · 7/18/2023 · Summary Opinion · Panuthos
Fernando Ponce & Natalie Ponce, Petitioners
Docket No. 3237-22 · 6/26/2023 · Summary Opinion · Choi
Frank R. McNamara & Collette M. McNamara, Petitioners
Docket No. 958-18 · 6/21/2023 · Summary Opinion · Carluzzo
Ariana K. Uchizono, Petitioner
Docket No. 10797-22 · 5/30/2023 · Summary Opinion · Choi
Donald S. Tracy, Petitioner
Docket No. 6069-19 · 5/25/2023 · Summary Opinion · Paris
Joseph Michael Ledbetter & Ashley Jones Ledbetter, Petitioners
Docket No. 26739-21 · 5/2/2023 · Summary Opinion · Leyden
Anthony Vennard Hitchman, Petitioner
Docket No. 8540-20 · 4/24/2023 · Summary Opinion · Leyden
Cynthia L. Hailstone & John Linford, Petitioners
Docket No. 5749-20 · 4/19/2023 · Summary Opinion · Colvin
Gregory F. Teague & Rachel S. Teague, Petitioners
Docket No. 24304-21 · 4/17/2023 · Summary Opinion · Panuthos
John J. Evan & Carissa R. Clark, Petitioners
Docket No. 342-18 · 4/4/2023 · Summary Opinion · Carluzzo
Noah Schmerling & Susana Schmerling, Petitioners
Docket No. 27901-21 · 4/3/2023 · Summary Opinion · Choi
Magdy A. Ghaly & Laila Ryad, Petitioners
Docket No. 6538-21 · 4/3/2023 · Summary Opinion · Leyden
Robert L. Drocella & Pamela M. Drocella, Petitioners
Docket No. 1468-20 · 3/29/2023 · Summary Opinion · Paris
Chalaundra Edjewel Sneed, Petitioner
Docket No. 21344-17 · 3/21/2023 · Summary Opinion · Paris
Jonathan Cole Phillips & Eva V. Phillips, Petitioners
Docket No. 10233-21 · 3/14/2023 · Summary Opinion · Landy
Thomas LaRonn Mitchell, Petitioner
Docket No. 13919-19 · 3/13/2023 · Summary Opinion · Halpern
Alberto Delgado & Virginia Delgado, Petitioners
Docket No. 3488-20 · 3/8/2023 · Summary Opinion · Carluzzo
Donald S. Ahaiwe, Petitioner
Docket No. 22316-21 · 3/7/2023 · Summary Opinion · Panuthos
Ahmed Maregn Mohamed, Petitioner
Docket No. 8987-20 · 2/13/2023 · Summary Opinion · Carluzzo
Francis Kemegue, Petitioner
Docket No. 22581-21 · 1/30/2023 · Summary Opinion · Landy
Mathew Daniel Craddock & Chasta Crenshaw Craddock, Petitioners
Docket No. 12975-21 · 1/25/2023 · Summary Opinion · Leyden
Ashenafi Getachew Mulu, Petitioner
Docket No. 20914-21 · 1/25/2023 · Summary Opinion · Panuthos
Terrence Edward Aragoni, Petitioner
Docket No. 12283-20 · 1/9/2023 · Summary Opinion · Panuthos
John M. Vassiliades & Eliza Ortizluis Vassiliades, Petitioners
Docket No. 1587-18 · 11/21/2022 · Summary Opinion · Copeland
Elijah Servance & Corliss Servance, Petitioners
Docket No. 2925-20 · 11/10/2022 · Summary Opinion · Panuthos
Jennifer Joy Fields & Walter T. Fields, Petitioners
Docket No. 19113-19 · 10/20/2022 · Summary Opinion · Panuthos
Joshua M. Yaguda & Joeli Yaguda, Petitioners
Docket No. 14017-17 · 9/29/2022 · Summary Opinion · Paris
Stephen H. Collins, Petitioner
Docket No. 20268-19 · 9/26/2022 · Summary Opinion · Copeland
Robert Lester Powell & Svetlana Alekseevna Iakovenko, Petitioners
Docket No. 17748-18 · 9/1/2022 · Summary Opinion · Carluzzo
George C. Luna, Petitioner
Docket No. 2608-21 · 8/30/2022 · Summary Opinion · Carluzzo
George W. Butterfield & Christina L. Butterfield, Petitioners
Docket No. 18270-17 · 8/30/2022 · Summary Opinion · Carluzzo
Ruben H. Domdom, Jr., Petitioner
Docket No. 16084-19 · 8/29/2022 · Summary Opinion · Panuthos
Robert L. Pressman, Petitioner
Docket No. 18272-17 · 7/28/2022 · Summary Opinion · Panuthos
Matthew C. Elstein, Petitioner
Docket No. 1548-19 · 7/18/2022 · Summary Opinion · Panuthos
Maribel Gonzalez, Petitioner
Docket No. 10416-20 · 7/12/2022 · Summary Opinion · Leyden
Lionel E. LaRochelle & Molly B. LaRochelle, Petitioners
Docket No. 12748-19 · 6/28/2022 · Summary Opinion · Wells
Mark Ryan Pedersen, Petitioner
Docket No. 20912-19 · 6/23/2022 · Summary Opinion · Wells
Alfred Christopher Morgan, Petitioner
Docket No. 1156-21 · 6/16/2022 · Summary Opinion · Carluzzo
Raul Romana & Maria Corazon Romana, Petitioners
Docket No. 17106-19 · 6/7/2022 · Summary Opinion · Marshall
Brandon Paul Spencer, Petitioner
Docket No. 10750-20 · 5/16/2022 · Summary Opinion · Weiler
Jihad Y. Ibrahim, Petitioner
Docket No. 12170-19 · 5/12/2022 · Summary Opinion · Panuthos
Nicole Harrison, Petitioner
Docket No. 20743-19 · 4/4/2022 · Summary Opinion · Panuthos
Suzanne M. Scholz, Petitioner
Docket No. 23074-19 · 3/7/2022 · Summary Opinion · Guy
Cheri L. Rau, Petitioner
Docket No. 6540-20 · 2/17/2022 · Summary Opinion · Weiler
Aaron J. Sonntag & Stefanie R. Gilman, Petitioners

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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