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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)

114 opinions indexed · filter: 2013 · SOP · showing most recent 100.

Docket No. 8032-10 · 12/23/2013 · Summary Opinion · Peter J. Panuthos
Amir Safakish, Petitioner
Docket No. 27880-11 · 12/23/2013 · Summary Opinion · Mary Ann Cohen
Jose C. Ballesteros & Linda S. Ballesteros, Petitioners
Docket No. 16691-12 · 12/17/2013 · Summary Opinion · Dean
Efstratios Aivatzidis & Marilyn Cribbs Piek, Petitioners
Docket No. 7917-11 · 12/17/2013 · Summary Opinion · Daniel A. Guy, Jr.
Kristen L. Powers, Petitioner
Docket No. 25438-12 · 12/16/2013 · Summary Opinion · Joseph W. Nega
Esperanza Enriquez Reta, Petitioner
Docket No. 22807-12 · 12/12/2013 · Summary Opinion · Chiechi
Fred D. Murray, Petitioner
Docket No. 22026-12 · 12/11/2013 · Summary Opinion · Armen
Diane L. Hargreaves, Petitioner
Docket No. 12143-10 · 12/9/2013 · Summary Opinion · Thomas B. Wells
Reza Fatehi, Petitioner
Docket No. 9066-12 · 12/9/2013 · Summary Opinion · Armen
Rodrigo Augusto Galvez Avilez & Dalawn Hernandez, Petitioners
Docket No. 24326-12 · 12/9/2013 · Summary Opinion · Armen
Gary W. & Linda C. Andersen, Petitioner
Docket No. 18055-12 · 12/5/2013 · Summary Opinion · Armen
David Charles Katz & Mary Joan Wright, Petitioners
Docket No. 117-12 · 12/4/2013 · Summary Opinion · Haines
Xuye Li, Petitioner
Docket No. 15460-12 · 12/2/2013 · Summary Opinion · Armen
Samuel & Lilian Brach, Petitioner
Docket No. 15320-12 · 11/26/2013 · Summary Opinion · Daniel A. Guy, Jr.
Richard N. Brogan, Petitioner
Docket No. 19960-12 · 11/25/2013 · Summary Opinion · Dean
James Alton Tucker, Petitioner
Docket No. 8828-12 · 11/21/2013 · Summary Opinion · Dean
Jose A. Alonso, Petitioner
Docket No. 1817-12 · 11/20/2013 · Summary Opinion · Armen
Colleen C. Cheramie, Petitioner
Docket No. 3059-12 · 11/18/2013 · Summary Opinion · Ronald L. Buch
Lora A. Jarrett, Petitioner
Docket No. 3058-12 · 11/18/2013 · Summary Opinion · Ronald L. Buch
Gale Jordan, Petitioner
Docket No. 15293-12 · 11/14/2013 · Summary Opinion · Peter J. Panuthos
Papa Birama Fall & Yacine Dieng, Petitioners
Docket No. 21974-11 · 11/14/2013 · Summary Opinion · Laro
John Charles Geyer & Christin Teresa Wildfeuer, Petitioners
Docket No. 24282-11 · 11/6/2013 · Summary Opinion · Peter J. Panuthos
Chris DeFrancis & Jennifer Gross, Petitioners
Docket No. 14871-11 · 11/4/2013 · Summary Opinion · Peter J. Panuthos
Karen A. Charuka-Justin, Petitioner
Docket No. 3991-11 · 11/4/2013 · Summary Opinion · Peter J. Panuthos
Robert G. Franklin & Marianne L. Franklin, Petitioners
Docket No. 19568-12 · 11/4/2013 · Summary Opinion · Gerber
David Earl White & Debra Ann McNicoll, Petitioners
Docket No. 29141-11 · 10/30/2013 · Summary Opinion · Lewis R. Carluzzo
Gary P. Herring, Petitioner
Docket No. 1471-12 · 10/29/2013 · Summary Opinion · Haines
Olen C. Grant, Sr. & Alma J. Grant, Petitioners
Docket No. 5196-11 · 10/28/2013 · Summary Opinion · Armen
Larry Hall, Petitioner
Docket No. 25690-11 · 10/23/2013 · Summary Opinion · Daniel A. Guy, Jr.
Jeffrey J. Furnish, Petitioner
Docket No. 17797-10 · 10/21/2013 · Summary Opinion · Lewis R. Carluzzo
Kingsley O. Ofoegbu & Anthonia Ofoegbu, Petitioners
Docket No. 7237-11 · 10/21/2013 · Summary Opinion · Daniel A. Guy, Jr.
Mark Anthony Rael, Petitioner
Docket No. 3561-12 · 10/21/2013 · Summary Opinion · Chiechi
Mark A. & Stacey L. Steves, Petitioner
Docket No. 3562-12 · 10/21/2013 · Summary Opinion · Chiechi
Mark A. Steves, Petitioner
Docket No. 19499-12 · 9/26/2013 · Summary Opinion · Armen
Jennifer D. White, Petitioner
Docket No. 17571-11 · 9/26/2013 · Summary Opinion · Daniel A. Guy, Jr.
Jay Douglas Haskett & Cynthia S. Webb-Haskett, Petitioners
Docket No. 24502-11 · 9/24/2013 · Summary Opinion · Haines
Sylvester Ogbajie & Ijeoma Martha Iheke, Petitioner
Docket No. 8632-12 · 9/19/2013 · Summary Opinion · Mary Ann Cohen
Morgain Mary McGovern, Petitioner
Docket No. 17517-12 · 9/19/2013 · Summary Opinion · Gerber
Jack R. Janshen, Petitioners
Docket No. 22057-11 · 9/10/2013 · Summary Opinion · Haines
Suzanne M. Matick, Petitioner
Docket No. 29382-11 · 9/9/2013 · Summary Opinion · Haines
Jose Hercules & Filipinas M. Daco, Petitioner
Docket No. 246-08 · 9/5/2013 · Summary Opinion · Robert P. Ruwe
Jerry L. Lamb, Petitioner
Docket No. 30923-09 · 8/26/2013 · Summary Opinion · Lewis R. Carluzzo
Boake L. Terry & Kellie R. Terry, Petitioners
Docket No. 20054-12 · 8/19/2013 · Summary Opinion · Armen
John K. Edge, Petitioner
Docket No. 4904-12 · 8/15/2013 · Summary Opinion · Daniel A. Guy, Jr.
Refugio Bogarin & Tanya Bogarin, Petitioners
Docket No. 19563-12 · 8/15/2013 · Summary Opinion · Jacobs
Lawrence Amos Zumo, Petitioner
Docket No. 15560-12 · 8/14/2013 · Summary Opinion · Kathleen Kerrigan
Thomas Allen Gullion, Petitioner
Docket No. 23497-11 · 8/13/2013 · Summary Opinion · Haines
Travis L. & Eddie J. Williams, Petitioner
Docket No. 23498-11 · 8/13/2013 · Summary Opinion · Haines
Travis L. & Eddie J. Williams, Petitioner
Docket No. 3517-12 · 8/13/2013 · Summary Opinion · Peter J. Panuthos
Margaret Payne, Petitioner
Docket No. 21068-11 · 8/12/2013 · Summary Opinion · Daniel A. Guy, Jr.
Sean McAlary Ltd, Inc., Petitioner
Docket No. 5047-12 · 7/23/2013 · Summary Opinion · Dean
Jesse & Patricia M. Bugarin, Petitioner
Docket No. 11245-12 · 7/22/2013 · Summary Opinion · Ronald L. Buch
Lorenzo Marquise Cooper, Petitioner
Docket No. 9638-12 · 7/22/2013 · Summary Opinion · Chiechi
Gregory K. & Aletha A. Craig, Petitioner
Docket No. 8499-11 · 7/22/2013 · Summary Opinion · Peter J. Panuthos
Ricky R. & Pamela D. Williams, Petitioner
Docket No. 13767-12 · 7/18/2013 · Summary Opinion · Peter J. Panuthos
Ann Marie Adams, Petitioner
Docket No. 3459-12 · 7/15/2013 · Summary Opinion · Daniel A. Guy, Jr.
Toraino Hardnett & Marvell Preston-Hardnett, Petitioners
Docket No. 14698-11 · 7/11/2013 · Summary Opinion · Lewis R. Carluzzo
Carl Raisig, Petitioner
Docket No. 7090-11 · 7/3/2013 · Summary Opinion · Peter J. Panuthos
Garfield K. Windross & Joyce P. Krakue-Windross, Petitioners
Docket No. 1191-12 · 7/3/2013 · Summary Opinion · Peter J. Panuthos
Garfield K. Windross & Joyce P. Krakue-Windross, Petitioners
Docket No. 18214-12 · 7/3/2013 · Summary Opinion · Albert G. Lauber
Francis J. & Lisa A. Maguire, Petitioner
Docket No. 5492-12 · 7/3/2013 · Summary Opinion · Dean
Jean Marie & Yves Raymond Fontayne, Petitioner
Docket No. 27665-10 · 6/25/2013 · Summary Opinion · Armen
Martin Toombs, Petitioner
Docket No. 11216-11 · 6/24/2013 · Summary Opinion · Daniel A. Guy, Jr.
Estate of Cicero Ioan Limberea, Deceased, Liudmila Caraman, Executrix, and Liudmila Caraman, Petitioners
Docket No. 8893-12 · 6/18/2013 · Summary Opinion · Daniel A. Guy, Jr.
Ronald Eugene Thompson, Sr. & Genine Z. Thompson, Petitioners
Docket No. 17309-12 · 6/13/2013 · Summary Opinion · Peter J. Panuthos
Law Offices of Robert A. Cushman, LLC, Petitioner
Docket No. 9824-11 · 6/10/2013 · Summary Opinion · Gerber
Dee W. Stotts, Petitioner
Docket No. 18346-11 · 6/10/2013 · Summary Opinion · Daniel A. Guy, Jr.
Jose C. Santiago & Maria L. Hernandez, Petitioners
Docket No. 11608-12 · 6/10/2013 · Summary Opinion · Gerber
Drucella T. Malonzo, Petitioner
Docket No. 19367-11 · 6/10/2013 · Summary Opinion · Gerber
Dee W. Stotts, Petitioner
Docket No. 25865-10 · 6/3/2013 · Summary Opinion · Lewis R. Carluzzo
Aster Tirfe, Petitioner
Docket No. 18208-11 · 6/3/2013 · Summary Opinion · Peter J. Panuthos
Harris Craig Cohen & Jennifer Gayle Cohen, Petitioners
Docket No. 21704-09 · 6/3/2013 · Summary Opinion · Lewis R. Carluzzo
Peter H. Hofinga & Margaret M. Wong, Petitioners
Docket No. 18678-11 · 5/29/2013 · Summary Opinion · Juan F. Vasquez
Erica L. Alvarado, Petitioner, and Thomas J. Sziszak, II, f.k.a. Thomas J. Morrissey, Intervenor, Petitioners
Docket No. 21771-10 · 5/28/2013 · Summary Opinion · Daniel A. Guy, Jr.
George Russell Reiff, Jr. & Amy Reiff, Petitioners
Docket No. 19929-11 · 5/21/2013 · Summary Opinion · Armen
John Mayer, Jr. & Kerry M. Mayer, Petitioners
Docket No. 9335-11 · 5/20/2013 · Summary Opinion · Jacobs
Juan A. Ramirez & Rebecca Ybarra-Ramirez, Petitioners
Docket No. 29208-11 · 5/15/2013 · Summary Opinion · Haines
Charles Mellor Hargreaves & Karima Hargreaves, Petitioners
Docket No. 16433-11 · 5/9/2013 · Summary Opinion · Juan F. Vasquez
Joyce Coultman, Petitioner
Docket No. 24926-10 · 5/7/2013 · Summary Opinion · Juan F. Vasquez
Sal A. Westrich, Petitioner
Docket No. 27211-11 · 4/29/2013 · Summary Opinion · Kathleen Kerrigan
Sequare K. Daniel-Berhe, Petitioner
Docket No. 14402-11 · 4/29/2013 · Summary Opinion · Daniel A. Guy, Jr.
Harry E. Cole & Deborah L. Cole, Petitioners
Docket No. 25078-11 · 4/22/2013 · Summary Opinion · Robert P. Ruwe
Timothy Robert Holmes, Petitioner
Docket No. 18211-11 · 4/17/2013 · Summary Opinion · Peter J. Panuthos
Danial Robert & Christina Martin, Petitioner
Docket No. 22455-11 · 4/16/2013 · Summary Opinion · Daniel A. Guy, Jr.
Anthony Donyen Gray, Petitioner
Docket No. 29261-11 · 4/8/2013 · Summary Opinion · Daniel A. Guy, Jr.
Mary Ellen & Thomas Ford Kalil, Petitioner
Docket No. 11987-11 · 4/3/2013 · Summary Opinion · Peter J. Panuthos
Everardo Garcia, Petitioner
Docket No. 1389-09 · 4/1/2013 · Summary Opinion · Dean
Susan Kathleen Cunningham, Petitioner
Docket No. 1450-12 · 3/28/2013 · Summary Opinion · Armen
Paul Roger Tsai, Petitioner
Docket No. 14449-11 · 3/25/2013 · Summary Opinion · Peter J. Panuthos
David Keith Winnett, Jr. & Teresita Prias Winnett, Petitioners
Docket No. 18393-11 · 3/25/2013 · Summary Opinion · Peter J. Panuthos
David Keith Winnett, Jr. & Teresita Prias Winnett, Petitioners
Docket No. 11910-11 · 3/25/2013 · Summary Opinion · Peter J. Panuthos
David Keith Winnett, Jr & Teresita Prias Winnett, Petitioners
Docket No. 7978-12 · 3/21/2013 · Summary Opinion · Robert P. Ruwe
Deborah L. Anderson, Petitioner
Docket No. 19283-12 · 3/20/2013 · Summary Opinion · Robert P. Ruwe
Norma C. Hennessey, Petitioner
Docket No. 8213-12 · 3/19/2013 · Summary Opinion · Daniel A. Guy, Jr.
Carolyn Smith-Hendricks, Petitioner
Docket No. 13948-11 · 3/4/2013 · Summary Opinion · L. Paige Marvel
Bridgett Jeanette Bell, Petitioner
Docket No. 29692-11 · 3/4/2013 · Summary Opinion · Haines
Nicholas Matthew & Rebekah Brown, Petitioner
Docket No. 25944-10 · 2/25/2013 · Summary Opinion · Gerber
Alvin C. Bernstine, Petitioner
Docket No. 25639-11 · 2/25/2013 · Summary Opinion · Dean
Alan Dwayne Berns, Petitioner
Docket No. 28466-11 · 2/21/2013 · Summary Opinion · Kathleen Kerrigan
Peter C. & Chinedum A. Mogbo, Petitioner
Docket No. 3640-11 · 2/21/2013 · Summary Opinion · Joseph H. Gale
Renato R. & Marilyn Ghilardi, 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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