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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)

218 opinions indexed · filter: 2007 · SOP · showing most recent 100.

Docket No. 23041-04 · 12/27/2007 · Summary Opinion · Lewis R. Carluzzo
Jack D. Eller, Petitioner
Docket No. 5757-05 · 12/26/2007 · Summary Opinion · Lewis R. Carluzzo
Kevin & Deborah Keith, Petitioner
Docket No. 12051-05 · 12/19/2007 · Summary Opinion · Dawson
Denis M. Katchmeric, Petitioner
Docket No. 14505-04 · 12/17/2007 · Summary Opinion · Dawson
Michael L. & Ann Burski, Petitioner
Docket No. 16445-05 · 12/17/2007 · Summary Opinion · Robert P. Ruwe
Lisa J. Tomlinson, Petitioner
Docket No. 6086-06 · 12/17/2007 · Summary Opinion · Robert P. Ruwe
Lisa J. Tomlinson, Petitioner
Docket No. 18901-05 · 12/17/2007 · Summary Opinion · Mary Ann Cohen
Paul Marcillese Shelton & Felicia Laverne Graham, Petitioners
Docket No. 12998-05 · 12/13/2007 · Summary Opinion · Goldberg
Antonio O. Neal, Petitioner
Docket No. 21845-05 · 12/11/2007 · Summary Opinion · Jacobs
Forrest Jackson, Petitioner
Docket No. 21941-05 · 12/10/2007 · Summary Opinion · Lewis R. Carluzzo
Richard & Arline Muller, Petitioner
Docket No. 22697-04 · 12/10/2007 · Summary Opinion · Goldberg
Douglas W. & Gail Caple, Petitioner
Docket No. 23348-06 · 12/6/2007 · Summary Opinion · Haines
Bryan Douglas Emmel, Petitioner
Docket No. 4207-06 · 12/6/2007 · Summary Opinion · Mary Ann Cohen
Thomas A. Schroeder, Petitioner
Docket No. 13967-06 · 12/5/2007 · Summary Opinion · Haines
Renard Halliburton, Petitioner
Docket No. 26168-06 · 12/3/2007 · Summary Opinion · Couvillion
Dimitri L. Harris, Petitioner
Docket No. 8128-05 · 11/28/2007 · Summary Opinion · Mary Ann Cohen
Patricia H. Devlin, Petitioner
Docket No. 8881-06 · 11/26/2007 · Summary Opinion · Peter J. Panuthos
Robert A. White, Petitioner
Docket No. 14584-07 · 11/26/2007 · Summary Opinion · Armen
John S. Burke, Petitioner
Docket No. 7431-06 · 11/21/2007 · Summary Opinion · Dean
Howard K. Hager, Petitioner
Docket No. 6295-05 · 11/21/2007 · Summary Opinion · Couvillion
Lucien Joseph Larvadain, Petitioner
Docket No. 24445-05 · 11/21/2007 · Summary Opinion · Whalen
Chad W. & Aliza Kold-Warren, Petitioner
Docket No. 295-06 · 11/19/2007 · Summary Opinion · Maurice B. Foley
LaVerne S. VanZant, Petitioner
Docket No. 23664-05 · 11/19/2007 · Summary Opinion · Kroupa
Linda M. Myers, Petitioner
Docket No. 10467-05 · 11/15/2007 · Summary Opinion · Dean
Francine Edwards, Petitioner
Docket No. 18961-05 · 11/13/2007 · Summary Opinion · Lewis R. Carluzzo
Carolyn D. Fenderson, Petitioner
Docket No. 4631-06 · 11/13/2007 · Summary Opinion · Lewis R. Carluzzo
Gregory J. Farris, Petitioner
Docket No. 2409-07 · 11/7/2007 · Summary Opinion · Dawson
William Franklin Salzman II, Petitioner
Docket No. 6796-06 · 11/6/2007 · Summary Opinion · Peter J. Panuthos
Hector F. Arias & Carolee Purcell, Petitioners
Docket No. 8251-06 · 11/5/2007 · Summary Opinion · Dean
Kenneth Holten & Marie K. Morilus Black, Petitioner
Docket No. 7849-06 · 11/1/2007 · Summary Opinion · Goldberg
Richard G. Keene, Petitioner
Docket No. 16263-05 · 11/1/2007 · Summary Opinion · Goldberg
Wayne Smith, Petitioner
Docket No. 7618-06 · 10/31/2007 · Summary Opinion · Goldberg
Festus E. & Paulene Harris Obiakor, Petitioner
Docket No. 10717-05 · 10/29/2007 · Summary Opinion · Peter J. Panuthos
Sharon T. Myrick, Petitioner
Docket No. 10640-05 · 10/25/2007 · Summary Opinion · Peter J. Panuthos
Peter Buah, Petitioner
Docket No. 10639-05 · 10/25/2007 · Summary Opinion · Peter J. Panuthos
McLu Buah, Petitioner
Docket No. 8471-06 · 10/24/2007 · Summary Opinion · Dean
John F. & Susan D. Meyer, Petitioner
Docket No. 4480-06 · 10/24/2007 · Summary Opinion · Dean
Lazar Simov Kovachevich, Petitioner
Docket No. 4481-06 · 10/24/2007 · Summary Opinion · Dean
Lazar Simov Kovachevich, Petitioner
Docket No. 254-04 · 10/24/2007 · Summary Opinion · Peter J. Panuthos
Suzanne E. Barrera, a.k.a. Suzanne E. Battle, Petitioners
Docket No. 9025-06 · 10/24/2007 · Summary Opinion · Peter J. Panuthos
Thomas Edwards, Petitioner
Docket No. 7610-06 · 10/22/2007 · Summary Opinion · Dean
Shlomo Limor, Petitioner
Docket No. 23643-05 · 10/22/2007 · Summary Opinion · Goldberg
Shawn A. Finnegan, Petitioner
Docket No. 11856-05 · 10/22/2007 · Summary Opinion · Couvillion
Amy A. Christman, Petitioner
Docket No. 10870-00 · 10/17/2007 · Summary Opinion · Dean
Malcolm Elwood McClain, Petitioner
Docket No. 5257-06 · 10/9/2007 · Summary Opinion · Jacobs
Lillie M. Tripp, Petitioner
Docket No. 5870-06 · 10/9/2007 · Summary Opinion · Dean
Greg Griffin, Petitioner
Docket No. 16693-05 · 10/3/2007 · Summary Opinion · Wherry
Bobby Lorn & Libby C. Claborn, Petitioner
Docket No. 16470-06 · 9/27/2007 · Summary Opinion · Chabot
Michael Eisler, Petitioner
Docket No. 22077-05 · 9/25/2007 · Summary Opinion · Wherry
Neil J. Norman, Petitioner
Docket No. 5038-06 · 9/25/2007 · Summary Opinion · Robert P. Ruwe
Obie Harris & Quincy Ramsay, Petitioners
Docket No. 22282-05 · 9/24/2007 · Summary Opinion · Maurice B. Foley
Robert Thomas Walters, Petitioner
Docket No. 4934-06 · 9/24/2007 · Summary Opinion · Goldberg
James G. & Anita M. Forret, Petitioner
Docket No. 6412-04 · 9/24/2007 · Summary Opinion · Juan F. Vasquez
David M. & Phyllis E. Brown, Petitioner
Docket No. 8081-05 · 9/24/2007 · Summary Opinion · Peter J. Panuthos
Cheryl Kunsman, Petitioner
Docket No. 14370-06 · 9/12/2007 · Summary Opinion · Dean
James J. Spuches, Petitioner
Docket No. 3787-06 · 9/12/2007 · Summary Opinion · Jacobs
Ali & Arlene Mohammadpour, Petitioner
Docket No. 22246-06 · 9/10/2007 · Summary Opinion · Armen
Dimitrios T. & Anne M. Manousos, Petitioner
Docket No. 19896-06 · 9/10/2007 · Summary Opinion · Armen
Floyd William Munsinger & Audreanne Elise Lewallen f.k.a. Audreanne Elise Munsinger, Petitioners
Docket No. 20509-05 · 9/10/2007 · Summary Opinion · Goldberg
John Haynes, Jr., Petitioner
Docket No. 17520-05 · 9/10/2007 · Summary Opinion · Dean
Willie Albert, Petitioner
Docket No. 3391-05 · 9/10/2007 · Summary Opinion · Wherry
Perry Alan Pedersen, Petitioner
Docket No. 11456-06 · 9/6/2007 · Summary Opinion · Joseph Robert Goeke
Jeffrey Sandor Orling, Petitioner
Docket No. 9647-06 · 9/5/2007 · Summary Opinion · Robert P. Ruwe
Robert A. & Karen L. Alston, Petitioner
Docket No. 9596-06 · 9/5/2007 · Summary Opinion · Peter J. Panuthos
Ibrahim B. Keita, Petitioner
Docket No. 9489-06 · 9/5/2007 · Summary Opinion · Robert P. Ruwe
Mehrdad Hamzeye Langroudi, Petitioner
Docket No. 21199-04 · 8/30/2007 · Summary Opinion · Goldberg
Darryl F. Royster, Petitioner
Docket No. 23656-05 · 8/30/2007 · Summary Opinion · Dean
John Joseph Stensgaard, Petitioner
Docket No. 8484-05 · 8/30/2007 · Summary Opinion · Dean
Willie D. & Gabriela Irene Outlaw, Petitioner
Docket No. 262-04 · 8/29/2007 · Summary Opinion · Armen
Edward Atlee Howes, Petitioner
Docket No. 7256-06 · 8/23/2007 · Summary Opinion · Lewis R. Carluzzo
Pearlena Wallace, Petitioner
Docket No. 2668-06 · 8/22/2007 · Summary Opinion · Dean
Kenneth Frank Diller, Petitioner
Docket No. 7196-06 · 8/21/2007 · Summary Opinion · Peter J. Panuthos
Elsa Estelle Hopkins, Petitioner
Docket No. 13066-05 · 8/20/2007 · Summary Opinion · Peter J. Panuthos
Warren D. Ward, Petitioner
Docket No. 8217-06 · 8/15/2007 · Summary Opinion · Robert P. Ruwe
Bamidele Arike Kolapo, Petitioner
Docket No. 8611-06 · 8/15/2007 · Summary Opinion · Robert P. Ruwe
Sharon T. Myrick, Petitioner
Docket No. 6899-06 · 8/14/2007 · Summary Opinion · Robert P. Ruwe
William W. Brown, Petitioner
Docket No. 4876-06 · 8/13/2007 · Summary Opinion · Juan F. Vasquez
Burnice Jerome Davis, Petitioner
Docket No. 13158-06 · 8/9/2007 · Summary Opinion · Armen
Bert A. & Julie L. Hedrick, Petitioner
Docket No. 15183-06 · 8/8/2007 · Summary Opinion · Joseph Robert Goeke
Robert D. & Carol A. Berryman, Petitioner
Docket No. 8048-06 · 8/6/2007 · Summary Opinion · Armen
Randall L. Sindelir, Petitioner
Docket No. 6291-06 · 8/6/2007 · Summary Opinion · Armen
Michele K. Garner & Roger Allen Garner, Jr., Petitioners
Docket No. 21794-05 · 8/2/2007 · Summary Opinion · Joseph Robert Goeke
Craig Bryant Redding, Petitioner
Docket No. 7001-04 · 8/2/2007 · Summary Opinion · Lewis R. Carluzzo
Gary S. Brown & Julie A. Brown, Petitioners
Docket No. 17561-05 · 7/30/2007 · Summary Opinion · Goldberg
Nancy L. & Gerald L. Harper, Petitioner
Docket No. 12132-02 · 7/30/2007 · Summary Opinion · Dean
Chuks Anthony Mbanu, Petitioner
Docket No. 18048-05 · 7/30/2007 · Summary Opinion · Goldberg
Minnie Ruth Payton, f.k.a. Minnie R. Gilmer, Petitioner and Webber Douglas Gilmer, Intervenor, Petitioners
Docket No. 10410-05 · 7/30/2007 · Summary Opinion · Goldberg
Cindee J. Conner, Petitioner
Docket No. 12669-05 · 7/30/2007 · Summary Opinion · Goldberg
Webber Douglas Gilmer, Petitioner and Minnie Payton, Intervenor, Petitioners
Docket No. 6603-06 · 7/26/2007 · Summary Opinion · Armen
Jeffrey Lee Golian, Petitioner
Docket No. 11911-06 · 7/26/2007 · Summary Opinion · Armen
Paul M. & Wanda E. Harmon, Petitioner
Docket No. 4500-06 · 7/26/2007 · Summary Opinion · Armen
Zane D. & Debbie L. Worman, Petitioner
Docket No. 17437-06 · 7/24/2007 · Summary Opinion · Jacobs
Jody Schoolcraft-Burkey, Petitioner
Docket No. 21827-05 · 7/23/2007 · Summary Opinion · Dean
Victoria K.M. Freulich, Petitioner
Docket No. 7183-05 · 7/23/2007 · Summary Opinion · Dean
Magdalena Pacheco, Petitioner
Docket No. 6035-06 · 7/19/2007 · Summary Opinion · Robert P. Ruwe
Anna E. & Mark S. Warrington, Petitioner
Docket No. 19611-05 · 7/19/2007 · Summary Opinion · Dean
Richard Allan & Corinne Lucille Balser, Petitioner
Docket No. 10520-06 · 7/18/2007 · Summary Opinion · Robert P. Ruwe
Diana L. Gray, Petitioner
Docket No. 7042-06 · 7/17/2007 · Summary Opinion · Mary Ann Cohen
Michael & Calvineta Byard, Petitioner
Docket No. 2380-06 · 7/17/2007 · Summary Opinion · Armen
Donald Ray Hartley, Petitioner
Docket No. 22747-05 · 7/11/2007 · Summary Opinion · Maurice B. Foley
Michael Edward Ryan, 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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