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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)

181 opinions indexed · filter: 2010 · SOP · showing most recent 100.

Docket No. 23188-09 · 12/29/2010 · Summary Opinion · Armen
Iraj Mahdavi, Petitioner
Docket No. 4664-09 · 12/28/2010 · Summary Opinion · Peter J. Panuthos
Estate of Harriet Sommer, Deceased; Shari Sommer Chernack, Administratrix, Petitioners
Docket No. 5229-09 · 12/28/2010 · Summary Opinion · Kroupa
Richard A. & Delores L. Frimml, Petitioner
Docket No. 21044-08 · 12/20/2010 · Summary Opinion · Peter J. Panuthos
Robin Gail Torassa & Michael Sintef, Petitioners
Docket No. 6909-09 · 12/13/2010 · Summary Opinion · Armen
Mohamed M. Magan, Petitioner
Docket No. 27942-09 · 12/13/2010 · Summary Opinion · Armen
Michael Walter Bragg, Petitioner
Docket No. 4441-09 · 12/8/2010 · Summary Opinion · Michael B. Thornton
Willie A. & Charlotte J. Morris, Petitioner
Docket No. 7787-09 · 12/6/2010 · Summary Opinion · Mary Ann Cohen
Marlene & Rayfield Murphy, Petitioner
Docket No. 16652-09 · 11/3/2010 · Summary Opinion · Goldberg
Estrella A. Lumaban, Petitioner
Docket No. 16393-09 · 11/3/2010 · Summary Opinion · Goldberg
Patrocinio Pobadora Malazarte, Jr., Petitioner
Docket No. 15711-09 · 11/2/2010 · Summary Opinion · Goldberg
Edralin A. Pagarigan, Petitioner
Docket No. 14885-09 · 11/2/2010 · Summary Opinion · Goldberg
Bernadette M. Samaco, Petitioner
Docket No. 14886-09 · 11/2/2010 · Summary Opinion · Goldberg
Aida B. Abiog, Petitioner
Docket No. 13261-09 · 10/28/2010 · Summary Opinion · James S. Halpern
Willard R. Randall, Petitioner
Docket No. 197-06 · 10/28/2010 · Summary Opinion · Lewis R. Carluzzo
Amy L. Hartman, Petitioner
Docket No. 374-06 · 10/28/2010 · Summary Opinion · Lewis R. Carluzzo
James Jennings & Amy Hartman, Petitioners
Docket No. 336-10 · 10/27/2010 · Summary Opinion · Robert P. Ruwe
Jack Elliott Rosenstein, Petitioner
Docket No. 14887-09 · 10/27/2010 · Summary Opinion · Goldberg
Shirley Ucol-Cobaria, Petitioner
Docket No. 19839-09 · 10/27/2010 · Summary Opinion · Juan F. Vasquez
Tom J. Kuechenmeister, Petitioner
Docket No. 18497-08 · 10/26/2010 · Summary Opinion · Dean
Robert D. Decker, III, Petitioner
Docket No. 14535-09 · 10/25/2010 · Summary Opinion · Peter J. Panuthos
James B. Sword, Petitioner
Docket No. 16554-08 · 10/25/2010 · Summary Opinion · Kroupa
Rosemarie T. Reynolds, Petitioner
Docket No. 341-09 · 10/19/2010 · Summary Opinion · Dean
Collette M. Lewis, Petitioner
Docket No. 23684-08 · 10/18/2010 · Summary Opinion · Goldberg
Frederick William-Christopher Heidemann, Petitioner
Docket No. 10463-09 · 10/14/2010 · Summary Opinion · Armen
James D. Groat, Jr., Petitioner
Docket No. 10792-09 · 10/14/2010 · Summary Opinion · Armen
Marvina Darlene Harper, Petitioner
Docket No. 22464-08 · 10/12/2010 · Summary Opinion · Kroupa
Jerry M. & Judy L. Slota, Petitioner
Docket No. 18467-08 · 10/7/2010 · Summary Opinion · Richard T. Morrison
Kelly Lynn Madsen, Petitioner
Docket No. 12127-09 · 10/6/2010 · Summary Opinion · Armen
Gerald W. Chiarito, Jr. & Darla K. Chiarito, Petitioners
Docket No. 6839-09 · 10/6/2010 · Summary Opinion · Armen
Lisa Hamilton Savary, Petitioner
Docket No. 11505-08 · 10/5/2010 · Summary Opinion · Goldberg
Carlos J. Martinez, Petitioner
Docket No. 7076-10 · 9/30/2010 · Summary Opinion · Robert P. Ruwe
Cynthia Ward, Petitioner
Docket No. 5681-08 · 9/27/2010 · Summary Opinion · Thomas B. Wells
Mark Pennington, Petitioner
Docket No. 15145-09 · 9/27/2010 · Summary Opinion · Dean
Gary Allen & Misa Rozar, Petitioner
Docket No. 11362-08 · 9/27/2010 · Summary Opinion · Dawson
Carlos Sada, Jr. & Amanda Sada, Petitioners
Docket No. 13856-09 · 9/23/2010 · Summary Opinion · Armen
Rockwood Gewanna Summerfield, Jr., Petitioner
Docket No. 9684-07 · 9/22/2010 · Summary Opinion · Gerber
Roulette William Smith, Petitioner
Docket No. 6129-06 · 9/22/2010 · Summary Opinion · Gerber
Roulette William Smith, Petitioner
Docket No. 8002-09 · 9/21/2010 · Summary Opinion · Thomas B. Wells
Maria Elena Towell, Petitioner
Docket No. 21991-06 · 9/21/2010 · Summary Opinion · Richard T. Morrison
Russell E. & Catherine I. McLeod, Petitioner
Docket No. 4274-09 · 9/20/2010 · Summary Opinion · Haines
Gloria G. Jones, Petitioner
Docket No. 3462-06 · 9/20/2010 · Summary Opinion · Chabot
Gilbert Saunders, Petitioner
Docket No. 22122-05 · 9/20/2010 · Summary Opinion · Chabot
Gilbert Saunders, Petitioner
Docket No. 9964-09 · 9/16/2010 · Summary Opinion · Peter J. Panuthos
Donald Joseph Byk, Petitioner
Docket No. 2107-09 · 9/13/2010 · Summary Opinion · Juan F. Vasquez
Randy M. & Carmene M. Javorski, Petitioner
Docket No. 10883-09 · 9/9/2010 · Summary Opinion · Dean
Vladimir Shpilrain, Petitioner
Docket No. 19377-08 · 9/9/2010 · Summary Opinion · Lewis R. Carluzzo
Donald A. Hackenberg, Petitioner
Docket No. 8486-09 · 9/9/2010 · Summary Opinion · Mary Ann Cohen
James Michael & Susanne Adams, Petitioner
Docket No. 7951-09 · 9/8/2010 · Summary Opinion · Armen
David R. Holland, Petitioner
Docket No. 24828-08 · 9/7/2010 · Summary Opinion · Armen
Toni Marie Ognibene, Petitioner
Docket No. 13309-09 · 9/7/2010 · Summary Opinion · Peter J. Panuthos
Charles Fowler Jacobson, Petitioner
Docket No. 19534-08 · 8/31/2010 · Summary Opinion · Gerber
Carolee Flygare Argyle, Petitioner
Docket No. 23402-05 · 8/30/2010 · Summary Opinion · Lewis R. Carluzzo
Svend F. & Mischelle T. Stenslet, Petitioner
Docket No. 13452-09 · 8/30/2010 · Summary Opinion · Haines
Dennis W. Gaffney, Petitioner
Docket No. 14476-09 · 8/30/2010 · Summary Opinion · Armen
Bahman Ahmadian & Zahra Moghaddam, Petitioners
Docket No. 11734-08 · 8/26/2010 · Summary Opinion · Goldberg
Henry Anthony Williams, Petitioner
Docket No. 6475-09 · 8/25/2010 · Summary Opinion · Armen
Paul & Lucia P. Deltoro, Petitioner
Docket No. 12517-09 · 8/25/2010 · Summary Opinion · Armen
Tommy C. Vasquez, Petitioner
Docket No. 11294-08 · 8/23/2010 · Summary Opinion · Goldberg
Wilbert Lee Hayes, Petitioner, & Marlene Hayes, Intervenor, Petitioners
Docket No. 9869-09 · 8/23/2010 · Summary Opinion · L. Paige Marvel
Mark Antony Mihalick-Jarosak, Petitioner
Docket No. 25886-08 · 8/19/2010 · Summary Opinion · L. Paige Marvel
Michael Paquin & Kathy Thomas-Paquin, Petitioners
Docket No. 5761-09 · 8/18/2010 · Summary Opinion · Armen
Alina Olivera, Petitioner
Docket No. 17698-09 · 8/17/2010 · Summary Opinion · Armen
Rogelio & Stephanie Darlene Martinez, Petitioner
Docket No. 1420-10 · 8/17/2010 · Summary Opinion · Armen
Sharon K. Bell, Petitioner
Docket No. 22322-09 · 8/17/2010 · Summary Opinion · Jacobs
John Thomas Bayse, Petitioner
Docket No. 29381-09 · 8/16/2010 · Summary Opinion · Jacobs
Gregory John & Linda A. Bahas, Petitioner
Docket No. 4831-09 · 8/16/2010 · Summary Opinion · Armen
Timothy D. Nelson, Petitioner
Docket No. 23757-07 · 8/11/2010 · Summary Opinion · Lewis R. Carluzzo
Caron Wilma Riganti, Petitioner
Docket No. 12751-08 · 8/10/2010 · Summary Opinion · Goldberg
James Allen Gregoline, Petitioner
Docket No. 11748-09 · 8/4/2010 · Summary Opinion · Peter J. Panuthos
Tessie A. Manuel, Petitioner
Docket No. 30349-08 · 8/3/2010 · Summary Opinion · Haines
Stephen Perry Bream, Petitioner
Docket No. 17006-09 · 8/3/2010 · Summary Opinion · Peter J. Panuthos
Asif Hafeez, Petitioner
Docket No. 16987-08 · 8/2/2010 · Summary Opinion · Robert P. Ruwe
Allison Lea Mullins, Petitioner & Billy Craig Mullins, Intervenor, Petitioners
Docket No. 22969-08 · 8/2/2010 · Summary Opinion · Lewis R. Carluzzo
Laura A. Brady, Petitioner
Docket No. 13018-08 · 7/29/2010 · Summary Opinion · Thomas B. Wells
Magdalene H. Smolen, Petitioner
Docket No. 13151-09 · 7/29/2010 · Summary Opinion · Dean
Yang Julia Xiang, Petitioner
Docket No. 13223-09 · 7/29/2010 · Summary Opinion · Dean
Dariavash Partovi, Petitioner
Docket No. 28389-09 · 7/28/2010 · Summary Opinion · Kroupa
Lyle D. Guldager, Petitioner
Docket No. 17670-09 · 7/28/2010 · Summary Opinion · Armen
Willie J. & Thelma L. Moore, Petitioner
Docket No. 3148-09 · 7/28/2010 · Summary Opinion · Armen
Timothy MacArthur Daye, Sr., Petitioner and Marvis Henderson-Daye, Intervenor, Petitioners
Docket No. 19349-09 · 7/27/2010 · Summary Opinion · Kroupa
Joan M. Simcox, Petitioner
Docket No. 26288-08 · 7/26/2010 · Summary Opinion · Gerber
Arthur E. & Connie M. Boyce, Petitioner
Docket No. 19321-08 · 7/26/2010 · Summary Opinion · Dean
Curtis & Annie Riggins, Petitioner
Docket No. 28710-07 · 7/22/2010 · Summary Opinion · Joseph H. Gale
Daniel Paul Burgess, Petitioner
Docket No. 10688-09 · 7/19/2010 · Summary Opinion · Gerber
Colleen A. Lynch, Petitioner
Docket No. 23554-07 · 7/19/2010 · Summary Opinion · Robert P. Ruwe
Donald Brown, Petitioner
Docket No. 4954-08 · 7/19/2010 · Summary Opinion · Robert P. Ruwe
Martha Ann Olson, Petitioner
Docket No. 5957-09 · 7/19/2010 · Summary Opinion · Gerber
Trieu M. Le & Baymone Thongthepsomphou, Petitioners
Docket No. 14384-05 · 7/14/2010 · Summary Opinion · Lewis R. Carluzzo
Patricia A. Nicoletti, Petitioner
Docket No. 784-10 · 7/13/2010 · Summary Opinion · Robert P. Ruwe
Philip Leslie Holt, Petitioner
Docket No. 12663-09 · 7/12/2010 · Summary Opinion · Armen
Ronald Collis, Petitioner
Docket No. 18458-08 · 7/8/2010 · Summary Opinion · Peter J. Panuthos
Marcel & Jennifer Ajah, Petitioner
Docket No. 4256-04 · 7/7/2010 · Summary Opinion · Lewis R. Carluzzo
Leroy & Elaine G. Davis, Petitioner
Docket No. 9866-09 · 6/29/2010 · Summary Opinion · Robert P. Ruwe
Thomas E. Dykes & Sally A. Dykes Jaske, Petitioners
Docket No. 24201-05 · 6/29/2010 · Summary Opinion · Lewis R. Carluzzo
Shannon B. & Rita L. Byrd, Petitioner
Docket No. 22749-09 · 6/29/2010 · Summary Opinion · Gerber
Richard G. & Suzun J. Abbott, Petitioner
Docket No. 28603-08 · 6/29/2010 · Summary Opinion · Robert P. Ruwe
Timothy L. & Tiffany T. Williams, Petitioner
Docket No. 9629-09 · 6/28/2010 · Summary Opinion · Chiechi
Thomas G. & Sara A. Martin, Petitioner
Docket No. 28321-08 · 6/23/2010 · Summary Opinion · Goldberg
Laurence L. Grabowski, Petitioner
Docket No. 24802-08 · 6/23/2010 · Summary Opinion · Dean
Natarajan Palaniappan & S. Dandamudi, 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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