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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)

132 opinions indexed · filter: 2012 · SOP · showing most recent 100.

Docket No. 16483-11 · 12/26/2012 · Summary Opinion · Swift
Patrick M. & Suzanne M. Herbert, Petitioner
Docket No. 20625-11 · 12/26/2012 · Summary Opinion · Swift
Grant Morgan Wood, Petitioner
Docket No. 1263-12 · 12/26/2012 · Summary Opinion · Swift
Neal C. Evans, Petitioner
Docket No. 11959-10 · 12/26/2012 · Summary Opinion · Lewis R. Carluzzo
Michael I. & Sharon G. Bross, Petitioner
Docket No. 6069-11 · 12/26/2012 · Summary Opinion · Swift
Michael Clayton Martin & Nuchanaad Chongkid Martin, Petitioners
Docket No. 17217-11 · 12/26/2012 · Summary Opinion · Swift
James Michael Burke & Elizabeth Ann Burke a.k.a. Elizabeth Ann Jacobson, Petitioners
Docket No. 7312-10 · 12/20/2012 · Summary Opinion · Joseph H. Gale
Jackson M. Browning, Petitioner
Docket No. 16979-10 · 12/17/2012 · Summary Opinion · Michael B. Thornton
John T. & Regina R. Kutney, Petitioner
Docket No. 15713-11 · 12/10/2012 · Summary Opinion · Gerber
John Bruce & Frances H. Corcoran, Petitioner
Docket No. 9873-10 · 12/5/2012 · Summary Opinion · Lewis R. Carluzzo
Henry Moses & Denise Gilmore-Moses, Petitioners
Docket No. 16533-10 · 12/4/2012 · Summary Opinion · Thomas B. Wells
Robert P. Duplicki, Petitioner
Docket No. 22724-10 · 11/29/2012 · Summary Opinion · Robert P. Ruwe
Terrance Dale Moore, Jr. & Rhonda R. Moore, Petitioners
Docket No. 10104-11 · 11/26/2012 · Summary Opinion · Thomas B. Wells
James Timothy & Latonya Mechael Harris, Petitioner
Docket No. 6891-12 · 11/19/2012 · Summary Opinion · Chiechi
William K. & Lizhen J. Cheung, Petitioner
Docket No. 747-11 · 11/19/2012 · Summary Opinion · Swift
Thomas K. & Sharon R. McGuire, Petitioner
Docket No. 3386-11 · 11/13/2012 · Summary Opinion · Jacobs
G. Adrian & Linda Vigil, Petitioner
Docket No. 6515-12 · 11/13/2012 · Summary Opinion · Armen
Shannon M. Galvan, Petitioner
Docket No. 24839-10 · 11/6/2012 · Summary Opinion · Swift
Thomas Tran, Petitioner
Docket No. 7926-11 · 11/1/2012 · Summary Opinion · Wherry
Annette L. Barnett, Petitioner
Docket No. 12697-12 · 10/31/2012 · Summary Opinion · Dean
Scott V. White, Petitioner
Docket No. 16497-10 · 10/31/2012 · Summary Opinion · Lewis R. Carluzzo
Richard Garcia, Petitioner
Docket No. 8984-10 · 10/31/2012 · Summary Opinion · Peter J. Panuthos
Margarette Nau, Petitioner
Docket No. 19072-11 · 10/25/2012 · Summary Opinion · Dean
Gary Wayne Doolittle, Petitioner
Docket No. 21600-11 · 10/25/2012 · Summary Opinion · Gerber
John Dalton Parks, III, Petitioner
Docket No. 21602-11 · 10/25/2012 · Summary Opinion · Gerber
John Dalton Parks, III, Petitioner
Docket No. 30651-08 · 10/25/2012 · Summary Opinion · Lewis R. Carluzzo
Ruth Real, Petitioner
Docket No. 9847-11 · 10/22/2012 · Summary Opinion · Chiechi
Fuhua & Sue Y. Cheng, Petitioner
Docket No. 4587-12 · 10/17/2012 · Summary Opinion · Gerber
Marvin Morris Bartosovsky, Petitioner
Docket No. 6232-11 · 10/16/2012 · Summary Opinion · Gerber
Richard Lewis & Sarah Lynn Kaufman, Petitioner
Docket No. 17630-10 · 10/10/2012 · Summary Opinion · Armen
Raquel S. Antonious, Petitioner
Docket No. 8821-10 · 10/10/2012 · Summary Opinion · Lewis R. Carluzzo
Guillermo Javier Arguello, Petitioner
Docket No. 12958-10 · 10/2/2012 · Summary Opinion · Peter J. Panuthos
Alvaro N. Gallego, Petitioner
Docket No. 23655-09 · 9/25/2012 · Summary Opinion · Joseph Robert Goeke
Brandon Dean Morris, Petitioner
Docket No. 23627-11 · 9/24/2012 · Summary Opinion · Robert P. Ruwe
Brian Henry Stirm, Petitioner
Docket No. 5294-11 · 9/24/2012 · Summary Opinion · Robert P. Ruwe
Brian Henry Stirm, Petitioner
Docket No. 11051-11 · 9/18/2012 · Summary Opinion · Peter J. Panuthos
Stephen A. & Kimberly K. Wallach, Petitioner
Docket No. 12930-11 · 9/18/2012 · Summary Opinion · Peter J. Panuthos
Antonio Puerta, Petitioner
Docket No. 19945-07 · 9/17/2012 · Summary Opinion · Lewis R. Carluzzo
Loretta Lea Wanat, Petitioner
Docket No. 19944-07 · 9/17/2012 · Summary Opinion · Lewis R. Carluzzo
Loretta Lea Wanat, Petitioner
Docket No. 19946-07 · 9/17/2012 · Summary Opinion · Lewis R. Carluzzo
Loretta Lea Wanat, Petitioner
Docket No. 1093-10 · 9/12/2012 · Summary Opinion · Elizabeth Crewson Paris
Frederick T. & Janice K. Chambers, Petitioner
Docket No. 24997-11 · 9/11/2012 · Summary Opinion · Robert P. Ruwe
William M. Hirsch, Petitioner
Docket No. 12024-08 · 9/11/2012 · Summary Opinion · Lewis R. Carluzzo
Charles A. & Susan C. Foster, Petitioner
Docket No. 10637-11 · 9/5/2012 · Summary Opinion · Armen
Lawrence E. McPartland, Petitioner
Docket No. 14010-11 · 9/5/2012 · Summary Opinion · Swift
Dora Margaret Benson, Petitioner
Docket No. 9382-11 · 9/4/2012 · Summary Opinion · Wherry
Eli D. Kohn, Petitioner
Docket No. 28841-10 · 8/28/2012 · Summary Opinion · Gerber
Jeremy L. Wade, Petitioner
Docket No. 7928-09 · 8/27/2012 · Summary Opinion · Dean
Kumar Anthony Peries & Janna Iskakova Peries, Petitioners
Docket No. 23184-10 · 8/27/2012 · Summary Opinion · Dean
Kumar Anthony Peries & Janna Iskakova Peries, Petitioners
Docket No. 28869-10 · 8/23/2012 · Summary Opinion · Joseph Robert Goeke
Ronald Webster Moore, Petitioner
Docket No. 5539-11 · 8/22/2012 · Summary Opinion · Chiechi
David Merritt Funk, Petitioner
Docket No. 1419-11 · 8/13/2012 · Summary Opinion · Dean
Larry Gibson Beach, Petitioner
Docket No. 24248-10 · 8/9/2012 · Summary Opinion · Peter J. Panuthos
Arthur D. Sassani, Jr., Petitioner
Docket No. 19986-10 · 8/8/2012 · Summary Opinion · Armen
Kenneth Michael & Sedef Tarlan Francis, Petitioner
Docket No. 12759-11 · 8/6/2012 · Summary Opinion · Peter J. Panuthos
Fortunato & Maria C. Gonzalez, Petitioner
Docket No. 1680-11 · 8/6/2012 · Summary Opinion · Swift
Donna I. Colca, Petitioner
Docket No. 13398-10 · 7/31/2012 · Summary Opinion · Dean
James A. & Frances A. Adams, Petitioner
Docket No. 11692-10 · 7/30/2012 · Summary Opinion · Dean
Princess G. McLeod, Petitioner
Docket No. 1948-11 · 7/26/2012 · Summary Opinion · Dean
Charles Grant & Elizabeth A. Beech, Petitioner
Docket No. 13639-10 · 7/25/2012 · Summary Opinion · L. Paige Marvel
W. T. Bramlett, II a.k.a. William T. Bramlett, II and Melinda H. Bramlett a.k.a. M. H. Bramlett, Petitioners
Docket No. 25809-10 · 7/23/2012 · Summary Opinion · Joseph Robert Goeke
Benjamin Burton, Petitioner
Docket No. 25101-10 · 7/18/2012 · Summary Opinion · Gerber
David Brian Smith, Petitioner
Docket No. 25466-10 · 7/17/2012 · Summary Opinion · Armen
Cory T. Chaput, Petitioner, and Rachel J. Holbert, Intervenor, Petitioners
Docket No. 3557-10 · 7/17/2012 · Summary Opinion · Peter J. Panuthos
Javier & Maria Angeles Padilla, Petitioner
Docket No. 16136-11 · 7/16/2012 · Summary Opinion · Thomas B. Wells
Dreamco Development Corp., Petitioner
Docket No. 15006-10 · 7/16/2012 · Summary Opinion · Thomas B. Wells
Malek Cithol Kotjok, Petitioner
Docket No. 26966-10 · 7/11/2012 · Summary Opinion · Joseph Robert Goeke
Dean P. & Dionne A. Murray, Petitioner
Docket No. 496-11 · 7/9/2012 · Summary Opinion · Armen
Emmanuel Charles Kouskoutis, Petitioner
Docket No. 14499-11 · 7/9/2012 · Summary Opinion · Gerber
John Robert Walthall, Jr. & Lindsey Walthall, Petitioners
Docket No. 11157-10 · 7/2/2012 · Summary Opinion · L. Paige Marvel
James P. & Joyce L. Chiavacci, Petitioner
Docket No. 27793-09 · 6/26/2012 · Summary Opinion · Robert P. Ruwe
Samuel & Pauline Carmickle, Petitioner
Docket No. 29986-07 · 6/26/2012 · Summary Opinion · Michael B. Thornton
Michael J. Goldberg, Petitioner
Docket No. 6615-09 · 6/26/2012 · Summary Opinion · Robert P. Ruwe
Randy C. & Bobbi J. Stidham, Petitioner
Docket No. 28765-10 · 6/25/2012 · Summary Opinion · L. Paige Marvel
Mary Ellen Macdonald, Petitioner
Docket No. 25882-10 · 6/25/2012 · Summary Opinion · Thomas B. Wells
Precious Delores Jones, Petitioner
Docket No. 29052-10 · 6/18/2012 · Summary Opinion · Armen
Darren J. & Katherine M. Newell, Petitioner
Docket No. 12052-10 · 6/18/2012 · Summary Opinion · Joseph Robert Goeke
Jose Luis & Nelsy Hernandez, Petitioner
Docket No. 14399-10 · 6/14/2012 · Summary Opinion · Richard T. Morrison
Ensyc Technologies, Petitioner
Docket No. 3597-10 · 6/13/2012 · Summary Opinion · Gerber
Stan B. Vaughan, Petitioner
Docket No. 27663-10 · 6/11/2012 · Summary Opinion · Thomas B. Wells
Scott White, Petitioner
Docket No. 8055-11 · 6/7/2012 · Summary Opinion · Kroupa
William L. & Dorothy J. Weaver, Petitioner
Docket No. 3843-11 · 6/4/2012 · Summary Opinion · Dean
Kuei H. Lee & Yurn W. Pai, Petitioners
Docket No. 27414-10 · 5/29/2012 · Summary Opinion · Peter J. Panuthos
Thomas G. Nolder, Petitioner
Docket No. 6484-07 · 5/23/2012 · Summary Opinion · Lewis R. Carluzzo
Kathleen Murray, Petitioner
Docket No. 7699-10 · 5/22/2012 · Summary Opinion · Dean
Andrea Marie Hall a.k.a. Andrea Marie Darabasz, Petitioners
Docket No. 10374-11 · 5/21/2012 · Summary Opinion · Armen
David Scott & Carla Annette Stewart, Petitioner
Docket No. 13805-10 · 5/21/2012 · Summary Opinion · Thomas B. Wells
Felix & Loretta Rospond, Petitioner
Docket No. 26228-09 · 5/16/2012 · Summary Opinion · Richard T. Morrison
Terry D. & Annette R. Bell, Petitioner
Docket No. 14369-10 · 5/10/2012 · Summary Opinion · Lewis R. Carluzzo
George Saadian, Petitioner
Docket No. 27091-10 · 5/8/2012 · Summary Opinion · Thomas B. Wells
Rick E. & Dee M. Payne, Petitioner
Docket No. 11747-11 · 5/7/2012 · Summary Opinion · Mary Ann Cohen
Bruce Devon Runyan, Petitioner
Docket No. 23544-10 · 5/2/2012 · Summary Opinion · Armen
Mayer & Sarah Weinberger, Petitioner
Docket No. 15287-08 · 5/2/2012 · Summary Opinion · Mark V. Holmes
Gary L. & Sandra Vieira Scalone, Petitioner
Docket No. 13811-10 · 5/1/2012 · Summary Opinion · Dean
Donald R. Leak, Petitioner
Docket No. 27374-10 · 4/30/2012 · Summary Opinion · Dean
Robert R. Hammond, Petitioner
Docket No. 23314-10 · 4/26/2012 · Summary Opinion · Dean
Ifeanyi David & Ann Ada Onyekwena, Petitioner
Docket No. 13729-10 · 4/23/2012 · Summary Opinion · Lewis R. Carluzzo
Gregory R. Hielsberg, Petitioner
Docket No. 10584-10 · 4/19/2012 · Summary Opinion · L. Paige Marvel
Rayford Jay Richardson, Jr., Petitioner
Docket No. 23646-10 · 4/17/2012 · Summary Opinion · Dean
Jeffrey S. Carter & Kandie Anderson, Petitioners
Docket No. 31172-09 · 4/17/2012 · Summary Opinion · Mary Ann Cohen
Donny L. & Tammy D. McGuire, 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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