Home/Federal/Tax Court

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)

118 opinions indexed · filter: 2014 · SOP · showing most recent 100.

Docket No. 19107-13 · 12/30/2014 · Summary Opinion · L. Paige Marvel
John Mark Ferm & Brenda Kay Ferm, Petitioners
Docket No. 17257-13 · 12/29/2014 · Summary Opinion · Kathleen Kerrigan
Kenneth John Melikian & Sharon Kaye Melikian, Petitioners
Docket No. 9907-13 · 12/29/2014 · Summary Opinion · Armen
Babak Roshdieh, M.D. Corp., Petitioner
Docket No. 30155-12 · 12/23/2014 · Summary Opinion · Lewis R. Carluzzo
Edward Ripley-Duggan, Petitioner
Docket No. 1165-07 · 12/23/2014 · Summary Opinion · John O. Colvin
Ava Maureen Sawyer, Petitioner
Docket No. 17296-13 · 12/23/2014 · Summary Opinion · Kathleen Kerrigan
Bill Lewis, Sr. & Jocelyn Irene Knowles-Lewis, Petitioners
Docket No. 29222-13 · 12/22/2014 · Summary Opinion · Daniel A. Guy, Jr.
Kevin M. Campbell & Pamela J. Campbell, Petitioners
Docket No. 26032-11 · 12/8/2014 · Summary Opinion · Richard T. Morrison
Tory M. Watson, Petitioner
Docket No. 10929-13 · 12/8/2014 · Summary Opinion · Kathleen Kerrigan
Jeffrey A. Prussin & Judith M. Prussin, Petitioners
Docket No. 27403-12 · 11/13/2014 · Summary Opinion · Lewis R. Carluzzo
Aj Scroggins & Kelly E. Scroggins, Petitioners
Docket No. 26201-12 · 11/10/2014 · Summary Opinion · Gerber
Richard A. Boring & Margaret A. Boring, Petitioners
Docket No. 802-12 · 11/10/2014 · Summary Opinion · Joseph H. Gale
Melanie L. Thomas-Kozak, Petitioner
Docket No. 16195-12 · 11/10/2014 · Summary Opinion · Gerber
Richard A. Boring & Margaret A. Boring, Petitioners
Docket No. 1070-13 · 11/10/2014 · Summary Opinion · Gerber
Richard A. Boring & Margaret A. Boring, Petitioners
Docket No. 20858-11 · 11/6/2014 · Summary Opinion · Lewis R. Carluzzo
Howard C. Cantor & Patricia M. Allen, Petitioners
Docket No. 11486-13 · 10/29/2014 · Summary Opinion · Chiechi
Tara C. Singhal & Madhu Singhal, Petitioners
Docket No. 2960-13 · 10/21/2014 · Summary Opinion · Whalen
Nanette J. Martarano & David Martarano, Petitioners
Docket No. 21281-12 · 10/16/2014 · Summary Opinion · Elizabeth Crewson Paris
Marlin E. Pospisil & Sharon R. Pospisil, Petitioners
Docket No. 28772-11 · 9/24/2014 · Summary Opinion · Daniel A. Guy, Jr.
Kimberly A. Sorrentino, Petitioner, George A. Chaudoin, Intervenor, Petitioners
Docket No. 1919-13 · 9/23/2014 · Summary Opinion · L. Paige Marvel
Kathryn D. Ehrmann, Petitioner
Docket No. 25428-11 · 9/23/2014 · Summary Opinion · Whalen
John Pejoski, Petitioner, and Stacy Pejoski, Intervenor, Petitioners
Docket No. 18062-12 · 9/23/2014 · Summary Opinion · Whalen
Adedayo Alubunkudi & O. Adedotun Alubunkudi, Petitioners
Docket No. 452-13 · 9/23/2014 · Summary Opinion · Robert P. Ruwe
James R. Morrison, Petitioner
Docket No. 15737-12 · 9/18/2014 · Summary Opinion · David Gustafson
Kenneth Russell Laremore, Petitioner
Docket No. 24635-12 · 9/18/2014 · Summary Opinion · David Gustafson
Joshua Smith, Petitioner
Docket No. 11543-13 · 9/11/2014 · Summary Opinion · Albert G. Lauber
Brian Craig Johnson, Petitioner
Docket No. 19325-12 · 9/11/2014 · Summary Opinion · Lewis R. Carluzzo
J. David Monsalve & Ruth Monsalve, Petitioners
Docket No. 23774-12 · 9/11/2014 · Summary Opinion · Whalen
Alex Halo, Petitioner
Docket No. 26599-13 · 9/4/2014 · Summary Opinion · Robert P. Ruwe
James Edward Roberts, Petitioner
Docket No. 18578-12 · 9/4/2014 · Summary Opinion · Juan F. Vasquez
Thomas J. Sullivan, Petitioner
Docket No. 4244-13 · 9/3/2014 · Summary Opinion · Peter J. Panuthos
Allan L. Blank, Petitioner
Docket No. 23439-11 · 9/3/2014 · Summary Opinion · Lewis R. Carluzzo
Eugene Villarreal & Soon S. Villarreal, Petitioners
Docket No. 21592-11 · 9/2/2014 · Summary Opinion · Armen
James D. Ktsanes, Petitioner
Docket No. 28106-13 · 8/28/2014 · Summary Opinion · Daniel A. Guy, Jr.
David C. Matthews & Marcia K. Matthews, Petitioners
Docket No. 12250-13 · 8/26/2014 · Summary Opinion · L. Paige Marvel
Judith K. Blomberg, Petitioner
Docket No. 2524-13 · 8/26/2014 · Summary Opinion · Mary Ann Cohen
Stephen Andrew Ball & Pamela Sue Bainter-Ball, Petitioners
Docket No. 15225-11 · 8/25/2014 · Summary Opinion · Lewis R. Carluzzo
Jeffrey McCarty & Ulondra McCarty, Petitioners
Docket No. 20347-11 · 8/25/2014 · Summary Opinion · Lewis R. Carluzzo
Maryanne Oxford, Petitioner
Docket No. 6315-13 · 8/19/2014 · Summary Opinion · Joseph W. Nega
John Andrew Graham & Judith Ann Graham, Petitioners
Docket No. 14337-12 · 8/18/2014 · Summary Opinion · Daniel A. Guy, Jr.
Douglas Zierdt, Petitioner
Docket No. 25419-12 · 8/18/2014 · Summary Opinion · Daniel A. Guy, Jr.
Douglas Zierdt, Petitioner
Docket No. 1234-12 · 8/13/2014 · Summary Opinion · Joseph Robert Goeke
Michael S. Jeffers & Debbie L. Jeffers, Petitioners
Docket No. 10926-12 · 8/11/2014 · Summary Opinion · Daniel A. Guy, Jr.
Dolorosa Luciano-Salas, Petitioner
Docket No. 11018-13 · 7/28/2014 · Summary Opinion · Daniel A. Guy, Jr.
Lauren Elizabeth Miller, Petitioner
Docket No. 15145-12 · 7/28/2014 · Summary Opinion · Armen
Irene Jermihov & Peter Jermihov, Petitioners
Docket No. 5599-13 · 7/21/2014 · Summary Opinion · Dean
Ina Farka, Petitioner
Docket No. 6480-13 · 7/16/2014 · Summary Opinion · Gerber
Martin Gutierrez, Petitioner
Docket No. 26933-12 · 7/16/2014 · Summary Opinion · Albert G. Lauber
Danny Allen Coker, Petitioner
Docket No. 14843-12 · 7/16/2014 · Summary Opinion · Armen
Said H. Koriakos & Nargis G. Koriakos, Petitioners
Docket No. 9288-13 · 7/14/2014 · Summary Opinion · Daniel A. Guy, Jr.
James William Harrison, Petitioner
Docket No. 26407-12 · 7/10/2014 · Summary Opinion · Gerber
Arthur L. English, Jr. & Cheryl C. English, Petitioners
Docket No. 8728-13 · 7/10/2014 · Summary Opinion · Dean
Patricia Diane Ross, Petitioner
Docket No. 4122-12 · 7/10/2014 · Summary Opinion · Dean
Leonard B. Simpson & Jennifer A. Simpson, Petitioners
Docket No. 9534-12 · 7/10/2014 · Summary Opinion · Lewis R. Carluzzo
Vernon M. Leslie, Jr., Petitioner
Docket No. 22008-12 · 7/10/2014 · Summary Opinion · Peter J. Panuthos
Nanette Jean Martarano & David Angelo Martarano, Petitioners
Docket No. 8552-13 · 7/7/2014 · Summary Opinion · Dean
Juanita E. Jackson, Petitioner, Burt Jackson, Intervenor, Petitioners
Docket No. 4382-13 · 7/3/2014 · Summary Opinion · Dean
Derrick James Ballard-Bey, Petitioner
Docket No. 3340-13 · 6/30/2014 · Summary Opinion · Armen
Ruben A. Villa-Ignacio & Zenaida A. Villa-Ignacio, Petitioners
Docket No. 5676-13 · 6/24/2014 · Summary Opinion · Armen
Donald Thomas Salzer, Petitioner
Docket No. 1649-13 · 6/24/2014 · Summary Opinion · Gerber
Michael I. Agugo & Chioma Agugo, Petitioners
Docket No. 5429-13 · 6/23/2014 · Summary Opinion · Daniel A. Guy, Jr.
Frank Baker, Petitioner
Docket No. 26533-12 · 6/23/2014 · Summary Opinion · Chiechi
Rouben Djoshabeh & Jenia Djoshabeh, Petitioners
Docket No. 16709-13 · 6/19/2014 · Summary Opinion · Armen
Tony Ray Duncan, Petitioner
Docket No. 8218-13 · 6/18/2014 · Summary Opinion · Dean
Rhonda Denise Peppers & Lamarr Peppers, Petitioners
Docket No. 20004-12 · 6/16/2014 · Summary Opinion · Joseph H. Gale
Oscar M. Alfaro & Blanca M. Alfaro, Petitioners
Docket No. 24242-12 · 6/16/2014 · Summary Opinion · Peter J. Panuthos
John Jason Bogner & Jody L. Bogner, Petitioners
Docket No. 22893-12 · 6/11/2014 · Summary Opinion · Daniel A. Guy, Jr.
Kimberly G. Zelasko, Petitioner and Michael E. Zelasko, Intervenor, Petitioners
Docket No. 16498-11 · 6/9/2014 · Summary Opinion · Joseph H. Gale
Michael J. Rublowsky, Petitioner
Docket No. 7884-13 · 6/4/2014 · Summary Opinion · Armen
Joel G. Nganga, Petitioner
Docket No. 2139-13 · 5/29/2014 · Summary Opinion · Dean
Christopher Stanback, Petitioner
Docket No. 20985-13 · 5/15/2014 · Summary Opinion · Albert G. Lauber
Andrew Lewis Havard, Petitioner
Docket No. 21253-12 · 5/12/2014 · Summary Opinion · Peter J. Panuthos
Jason Alan Bruce, Petitioner
Docket No. 9959-13 · 5/12/2014 · Summary Opinion · Armen
Eric Lamart Sanders, Petitioner
Docket No. 27607-12 · 5/7/2014 · Summary Opinion · Dean
John H. Chisolm & Dionne Chisolm, Petitioners
Docket No. 5063-13 · 5/7/2014 · Summary Opinion · Dean
Jason Daniel Abelitis & Jaime Ann Abelitis, Petitioners
Docket No. 15809-12 · 5/6/2014 · Summary Opinion · Mark V. Holmes
Mohamed Kadir, Petitioner
Docket No. 3356-13 · 4/28/2014 · Summary Opinion · Armen
Maria Corbisiero, Petitioner, and John A. Snider, Jr., Intervenor, Petitioners
Docket No. 9718-13 · 4/24/2014 · Summary Opinion · Mary Ann Cohen
Raymond Jonathon Acosta, Petitioner
Docket No. 4306-13 · 4/22/2014 · Summary Opinion · Daniel A. Guy, Jr.
Harris He Wang, Petitioner
Docket No. 20199-12 · 4/22/2014 · Summary Opinion · Daniel A. Guy, Jr.
Samer Mikhail & Mariana Mikhail, Petitioners
Docket No. 30891-12 · 4/17/2014 · Summary Opinion · Albert G. Lauber
George L. Billeci, Petitioner
Docket No. 3205-11 · 4/16/2014 · Summary Opinion · Michael B. Thornton
Jana Renea Henson, Petitioner
Docket No. 10969-12 · 4/16/2014 · Summary Opinion · Michael B. Thornton
Phyllis Shaw, Petitioner
Docket No. 29178-12 · 4/15/2014 · Summary Opinion · Armen
Atig Rahman, Petitioner
Docket No. 19718-12 · 4/14/2014 · Summary Opinion · Dean
Michael S. Tocher & Tracy A. Tocher, Petitioners
Docket No. 6433-11 · 4/10/2014 · Summary Opinion · Dean
Derek W. Somogyi, Petitioner
Docket No. 2279-13 · 4/7/2014 · Summary Opinion · Armen
Ronald Arthur Raschke, Petitioner and Susannah Juliette Raschke, Intervenor, Petitioners
Docket No. 18413-12 · 4/3/2014 · Summary Opinion · Mary Ann Cohen
Jim Chapin & Connie F. Chapin, Petitioners
Docket No. 2334-13 · 4/1/2014 · Summary Opinion · Daniel A. Guy, Jr.
Erika G. Barrera, Petitioner
Docket No. 30985-12 · 3/31/2014 · Summary Opinion · Mary Ann Cohen
Michael E. Houchin, Petitioner
Docket No. 17326-12 · 3/27/2014 · Summary Opinion · Peter J. Panuthos
David M. Kososki, Petitioners
Docket No. 24515-12 · 3/26/2014 · Summary Opinion · James S. Halpern
Stephanie Lynn Christie a.k.a. Stephanie Lynn Foran, Petitioner and Arthur J. Maurello f.k.a. John Foran, Intervenor, Petitioners
Docket No. 18142-10 · 3/25/2014 · Summary Opinion · Joseph Robert Goeke
Stephen D. Bowerman & Jani A. Bowerman, Petitioners
Docket No. 188-13 · 3/18/2014 · Summary Opinion · Mary Ann Cohen
Clayton Schuyler Young, Petitioner
Docket No. 20147-12 · 3/18/2014 · Summary Opinion · Daniel A. Guy, Jr.
Janet M. Weiss & Francis E. Weiss, Petitioners
Docket No. 3791-13 · 3/11/2014 · Summary Opinion · Armen
Mark Pelot, Petitioner
Docket No. 19621-12 · 3/11/2014 · Summary Opinion · Peter J. Panuthos
Scott A. Kamieneski & Eresia Kamieneski, Petitioners
Docket No. 22756-12 · 3/10/2014 · Summary Opinion · Armen
Douglas Lemark Burse, Petitioner
Docket No. 2641-12 · 3/6/2014 · Summary Opinion · Peter J. Panuthos
Amy L. Harloff, Petitioner
Docket No. 18669-11 · 3/4/2014 · Summary Opinion · Daniel A. Guy, Jr.
Merwin K. Sigale, 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.

U.S. Tax Court Opinions

By year

By judge