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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)

169 opinions indexed · filter: 2008 · SOP · showing most recent 100.

Docket No. 22720-07 · 12/29/2008 · Summary Opinion · Swift
Joseph Jellen, Petitioner
Docket No. 16985-07 · 12/29/2008 · Summary Opinion · Swift
Joseph Jellen, Petitioner
Docket No. 12652-06 · 12/29/2008 · Summary Opinion · Goldberg
Cynthia M. Martinez, Petitioner
Docket No. 6192-07 · 12/23/2008 · Summary Opinion · Swift
Renita Rose Best, Petitioner
Docket No. 12245-07 · 12/23/2008 · Summary Opinion · Swift
Alan A. & Mary E. Sjoberg, Petitioner
Docket No. 29452-07 · 12/23/2008 · Summary Opinion · Swift
Keith & Dinah M. Freese, Petitioner
Docket No. 24409-07 · 12/23/2008 · Summary Opinion · Gerber
Kenneth F. Reinert, Petitioner
Docket No. 1023-07 · 12/23/2008 · Summary Opinion · Gerber
Randolph Bruce & Rita C. Beasley, Petitioner
Docket No. 14707-07 · 12/16/2008 · Summary Opinion · Gerber
Roni Ytshaky, Petitioner
Docket No. 402-08 · 12/16/2008 · Summary Opinion · Robert P. Ruwe
Edward M. & Elizabeth A. Dart, Petitioner
Docket No. 15861-07 · 12/15/2008 · Summary Opinion · Gerber
Jue-Ya Yang, Petitioner
Docket No. 18199-07 · 12/15/2008 · Summary Opinion · Gerber
Donald W. & Penny N. Nicholas, Petitioner
Docket No. 18402-06 · 12/11/2008 · Summary Opinion · Wherry
Reynard Campbell, Petitioner
Docket No. 246-08 · 12/11/2008 · Summary Opinion · Robert P. Ruwe
Jerry L. Lamb, Petitioner
Docket No. 8927-07 · 12/8/2008 · Summary Opinion · Haines
Orlie E. Fay, Petitioner
Docket No. 8916-07 · 12/8/2008 · Summary Opinion · Haines
Orlie E. Fay, Petitioner
Docket No. 21111-05 · 12/4/2008 · Summary Opinion · Gerber
Larry W. Koepke, Petitioner
Docket No. 26677-07 · 11/25/2008 · Summary Opinion · Gerber
Tracy Michelle Kee, Petitioner
Docket No. 23112-06 · 11/24/2008 · Summary Opinion · Juan F. Vasquez
Samater & Ashaka H. Farah Abdikarim, Petitioner
Docket No. 14323-06 · 11/24/2008 · Summary Opinion · Thomas B. Wells
Mario Marquette & Shoneisha Myers, Petitioner
Docket No. 11381-06 · 11/24/2008 · Summary Opinion · Goldberg
David Peter & Pamela Ogden Cwiklo, Petitioner
Docket No. 17966-05 · 11/19/2008 · Summary Opinion · Thomas B. Wells
Bettie J. Ingram, Petitioner
Docket No. 910-07 · 11/17/2008 · Summary Opinion · Michael B. Thornton
Lydia Velazquez, Petitioner
Docket No. 12198-06 · 11/13/2008 · Summary Opinion · Goldberg
Sherman L. & Daisy Spivey, Petitioner
Docket No. 12531-07 · 11/12/2008 · Summary Opinion · Armen
Bernie Riley, Petitioner
Docket No. 12719-07 · 11/4/2008 · Summary Opinion · Dawson
Danita J. Leonard, Petitioner
Docket No. 3151-07 · 11/3/2008 · Summary Opinion · Robert P. Ruwe
Bernard W. & Deborah L. Evers, Petitioner
Docket No. 18801-06 · 11/3/2008 · Summary Opinion · Gerber
Michael Wayne & Joan Elizabeth Bedwell, Petitioner
Docket No. 10782-06 · 10/30/2008 · Summary Opinion · Robert P. Ruwe
Ladislau P. & Andrea Horvath, Petitioner
Docket No. 17002-06 · 10/30/2008 · Summary Opinion · Robert P. Ruwe
Ronald & Susan Rosenblatt, Petitioner
Docket No. 369-06 · 10/28/2008 · Summary Opinion · Gerber
Reginald C. Scott, Petitioner
Docket No. 26361-06 · 10/28/2008 · Summary Opinion · Juan F. Vasquez
Jose A. & Sylvia M. Garcia, Petitioner
Docket No. 26462-06 · 10/28/2008 · Summary Opinion · Dean
Carlos Franco, Petitioner
Docket No. 4939-06 · 10/16/2008 · Summary Opinion · Nims
Brenda H. Jennings & Robin D. Jennings, Petitioners
Docket No. 14909-04 · 10/15/2008 · Summary Opinion · Juan F. Vasquez
Eugenia Gonzalez, Petitioner
Docket No. 17886-06 · 10/14/2008 · Summary Opinion · Armen
Denis M. & Yolanda Doyle, Petitioner
Docket No. 22135-07 · 10/14/2008 · Summary Opinion · Armen
Denis M. & Yolanda Doyle, Petitioner
Docket No. 5511-07 · 10/14/2008 · Summary Opinion · Joseph Robert Goeke
Steven & Marguerite Kroff, Petitioner
Docket No. 3916-07 · 9/24/2008 · Summary Opinion · Goldberg
Hassan S. Niyitegyeka, Petitioner
Docket No. 1705-06 · 9/22/2008 · Summary Opinion · Armen
Laurie Calder-Green, Petitioner
Docket No. 11674-06 · 9/22/2008 · Summary Opinion · Peter J. Panuthos
Jonathan L. Hall, Petitioner
Docket No. 26741-06 · 9/22/2008 · Summary Opinion · Peter J. Panuthos
Jonathan L. Hall, Petitioner
Docket No. 10405-07 · 9/18/2008 · Summary Opinion · Dean
Kanokwan Smith, Petitioner
Docket No. 16034-06 · 9/18/2008 · Summary Opinion · Thomas B. Wells
Charles R. Oliver, Petitioner
Docket No. 14299-06 · 9/16/2008 · Summary Opinion · Thomas B. Wells
Tarsha Latrice McClain, Petitioner
Docket No. 23720-05 · 9/16/2008 · Summary Opinion · Swift
Teresa M. Brown, Petitioner
Docket No. 9541-07 · 9/16/2008 · Summary Opinion · Kroupa
Steven F. Ohrman, Petitioner
Docket No. 20515-06 · 9/11/2008 · Summary Opinion · Jacobs
Moussa I. Kourouma, Petitioner
Docket No. 24899-06 · 9/9/2008 · Summary Opinion · Nims
William R. & Kathleen S. Weber, Petitioner
Docket No. 12663-06 · 9/9/2008 · Summary Opinion · Goldberg
Jane Frances Schwind f.k.a. Jane Frances Skolnick, Petitioners
Docket No. 311-07 · 9/8/2008 · Summary Opinion · Michael B. Thornton
Carlos Martinez Olivio, Petitioner
Docket No. 23795-07 · 9/8/2008 · Summary Opinion · Robert P. Ruwe
Kabongo L. Kalubi, Petitioner
Docket No. 26281-06 · 9/8/2008 · Summary Opinion · Michael B. Thornton
Luis Bivieca, Petitioner
Docket No. 26652-06 · 9/4/2008 · Summary Opinion · Laro
Dennis Wilson, Petitioner
Docket No. 23275-06 · 9/3/2008 · Summary Opinion · Michael B. Thornton
Fred Hoffman, Petitioner
Docket No. 12391-07 · 8/28/2008 · Summary Opinion · Dean
Alfred Castro Espinoza, Petitioner
Docket No. 11708-06 · 8/26/2008 · Summary Opinion · Goldberg
Terry R. & Margaret E. Reiter, Petitioner
Docket No. 28030-07 · 8/26/2008 · Summary Opinion · Robert P. Ruwe
Lonnie C. & Tracey Y. Lakes, Petitioner
Docket No. 897-06 · 8/25/2008 · Summary Opinion · Gerber
Charlene D. Strinz n.k.a. Charlene Montour, Petitioners
Docket No. 20179-05 · 8/25/2008 · Summary Opinion · Gerber
Charlene Donia Strinz n.k.a. Charlene Montour, Petitioners
Docket No. 15864-06 · 8/25/2008 · Summary Opinion · Joseph Robert Goeke
Michael Ray Tolleson, Petitioner
Docket No. 17259-07 · 8/21/2008 · Summary Opinion · Dean
Mark A. & Julie R. Doyle, Petitioner
Docket No. 14885-07 · 8/21/2008 · Summary Opinion · Robert P. Ruwe
Signature Impressions, Inc., Petitioner
Docket No. 10312-07 · 8/19/2008 · Summary Opinion · Dean
William R. Harper, Petitioner
Docket No. 9950-06 · 8/19/2008 · Summary Opinion · Goldberg
Hasan Huseyin Babaturk, Petitioner
Docket No. 17744-06 · 8/18/2008 · Summary Opinion · Dean
Frederick W. & Luckana Roecker, Petitioner
Docket No. 1838-07 · 8/13/2008 · Summary Opinion · Dean
Mark A. & Diane J. Crompton, Petitioner
Docket No. 21238-05 · 8/12/2008 · Summary Opinion · Lewis R. Carluzzo
Terry & Dianne Rogers, Petitioner
Docket No. 16067-06 · 8/12/2008 · Summary Opinion · Goldberg
Alvin Floyd Cottrell, Sr., Petitioner
Docket No. 3121-05 · 8/12/2008 · Summary Opinion · Thomas B. Wells
Robin Haywood Courtney, Petitioner
Docket No. 7173-07 · 8/7/2008 · Summary Opinion · Juan F. Vasquez
Ashwani K. & Sveltlana K. Sharma, Petitioner
Docket No. 3245-06 · 8/7/2008 · Summary Opinion · Michael B. Thornton
Darrin F. & Pamela J. Ruch Suder, Petitioner
Docket No. 8373-07 · 8/5/2008 · Summary Opinion · Kroupa
Philippe Antoine Brunet, Petitioner
Docket No. 4874-06 · 7/31/2008 · Summary Opinion · Swift
Thomas & Juda L. Jarrett, Petitioner
Docket No. 4873-06 · 7/31/2008 · Summary Opinion · Swift
Reginald Jarrett, Petitioner
Docket No. 1843-07 · 7/31/2008 · Summary Opinion · Peter J. Panuthos
William L. Solomon, Jr. & Sharon A. Jackson, Petitioners
Docket No. 13167-07 · 7/30/2008 · Summary Opinion · Juan F. Vasquez
Daniel & Ruth M. Gomez, Petitioner
Docket No. 24500-06 · 7/29/2008 · Summary Opinion · Michael B. Thornton
Richard W. & Shirley A. Wilson, Petitioner
Docket No. 18478-06 · 7/29/2008 · Summary Opinion · Dean
Jodene Seamons, Petitioner and John Alan Davis, Intervenor, Petitioners
Docket No. 6569-07 · 7/24/2008 · Summary Opinion · Gerber
David C. Choe, Petitioner
Docket No. 8402-06 · 7/23/2008 · Summary Opinion · Goldberg
Muhammad McNeill, Petitioner
Docket No. 26450-06 · 7/21/2008 · Summary Opinion · Armen
Michael Leon & Karin Policky Tilley, Petitioner
Docket No. 7917-07 · 7/21/2008 · Summary Opinion · Joseph Robert Goeke
Douglas K. & Gayle L. Barrett, Petitioner
Docket No. 17352-06 · 7/21/2008 · Summary Opinion · Peter J. Panuthos
Charles O. Onyeulo, Petitioner
Docket No. 12793-06 · 7/15/2008 · Summary Opinion · Joseph Robert Goeke
Ndile George Njenge & Ekinde Sone Nzelle Rachel, Petitioners
Docket No. 7422-07 · 7/15/2008 · Summary Opinion · Juan F. Vasquez
Tommy Dale & Alma R. Carder, Petitioner
Docket No. 1089-07 · 7/15/2008 · Summary Opinion · Haines
Karen Hodsdon, Petitioner
Docket No. 24324-06 · 7/15/2008 · Summary Opinion · Swift
Kenneth & Carol Lehman, Petitioner
Docket No. 8948-07 · 7/14/2008 · Summary Opinion · Gerber
Donald Jerome Fritz & Donna Fritz, Petitioners
Docket No. 2253-07 · 7/10/2008 · Summary Opinion · Goldberg
Roger A. Green, Petitioner
Docket No. 12881-06 · 7/7/2008 · Summary Opinion · Mary Ann Cohen
Select Steel Inc., Petitioner
Docket No. 5854-06 · 7/2/2008 · Summary Opinion · Lewis R. Carluzzo
Paul L. Tucker, Jr. & Anita H. Tucker, Petitioners
Docket No. 22000-06 · 7/1/2008 · Summary Opinion · Peter J. Panuthos
Keith Robert Caldwell, Sr., Petitioner
Docket No. 10914-05 · 6/30/2008 · Summary Opinion · Peter J. Panuthos
Dawn Lea Black, Petitioner
Docket No. 7335-05 · 6/30/2008 · Summary Opinion · Armen
Rosalyn Mapp Fretty, Petitioner and Randolph Mapp, Intervenor, Petitioners
Docket No. 21773-06 · 6/26/2008 · Summary Opinion · Joseph Robert Goeke
Joseph B. Yakubik, Petitioner and Susan M. (Yakubik) Wiley, Intervenor, Petitioners
Docket No. 11491-07 · 6/24/2008 · Summary Opinion · Juan F. Vasquez
Joseph D. & Rebecca K. Lease, Petitioner
Docket No. 10573-07 · 6/23/2008 · Summary Opinion · Jacobs
Gaetano P. Drago, Petitioner
Docket No. 13047-07 · 6/23/2008 · Summary Opinion · Jacobs
Edwin F. Thorne, Sr., Petitioner
Docket No. 9281-06 · 6/19/2008 · Summary Opinion · Swift
Linda C. Rice, 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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