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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)

93 opinions indexed · filter: 2016 · SOP · showing most recent 93.

Docket No. 1781-15 · 12/22/2016 · Summary Opinion · Wherry
Daniel Binns, Petitioner
Docket No. 10473-14 · 12/21/2016 · Summary Opinion · Juan F. Vasquez
Edgar David Brown, Petitioner
Docket No. 1533-15 · 12/20/2016 · Summary Opinion · Peter J. Panuthos
Tao Long, Petitioner
Docket No. 880-15 · 12/20/2016 · Summary Opinion · Juan F. Vasquez
Robert V. Arkow & Yvonne Arkow, Petitioners
Docket No. 22719-14 · 12/19/2016 · Summary Opinion · Lewis R. Carluzzo
Timothy Charles Qunell, Jr., Petitioner
Docket No. 24843-13 · 12/19/2016 · Summary Opinion · Lewis R. Carluzzo
Christian Sioui, Petitioner
Docket No. 1035-16 · 12/13/2016 · Summary Opinion · Mary Ann Cohen
Andrew Lee Stinson, Petitioner
Docket No. 8360-15 · 12/13/2016 · Summary Opinion · Mary Ann Cohen
Curtis Lee Owens & Meleih Ann Owens, Petitioners
Docket No. 5025-13 · 12/13/2016 · Summary Opinion · Joseph H. Gale
Guthrie Washaurwa Chibanguza, Petitioner
Docket No. 26479-13 · 12/13/2016 · Summary Opinion · Daniel A. Guy, Jr.
Gregory MacDonald Berry, Petitioner
Docket No. 21806-12 · 12/12/2016 · Summary Opinion · Elizabeth Crewson Paris
John J. Ekeh, Petitioner
Docket No. 3266-15 · 12/1/2016 · Summary Opinion · Albert G. Lauber
Dwight McDonald & Donna McDonald, Petitioners
Docket No. 10938-15 · 11/16/2016 · Summary Opinion · Gerber
Gregor MacInnis, Petitioner
Docket No. 3981-15 · 11/15/2016 · Summary Opinion · Joseph W. Nega
Gary Frederick Roy, Petitioner
Docket No. 828-15 · 11/9/2016 · Summary Opinion · Daniel A. Guy, Jr.
Bohong Zhang, Petitioner & Thomas McKee, Conservatee, Barbara Strait, Conservator, Intervenor, Petitioners
Docket No. 18289-15 · 11/8/2016 · Summary Opinion · Peter J. Panuthos
Peter Phuong K. Pham & Bach T. Nguyen, Petitioners
Docket No. 15840-15 · 11/8/2016 · Summary Opinion · Peter J. Panuthos
Karl D. Bobo & Kimberly D. Bobo, Petitioners
Docket No. 21661-14 · 11/8/2016 · Summary Opinion · Tamara W. Ashford
Amanda N. Vu, Petitioner
Docket No. 30447-13 · 11/3/2016 · Summary Opinion · Lewis R. Carluzzo
Hector Bawak Besong, Petitioner
Docket No. 14856-13 · 11/3/2016 · Summary Opinion · Lewis R. Carluzzo
Orobosa Obayagbona, Petitioner
Docket No. 4931-13 · 10/26/2016 · Summary Opinion · Joseph H. Gale
Clyde A. Arashiro, Petitioner
Docket No. 2034-15 · 10/24/2016 · Summary Opinion · Daniel A. Guy, Jr.
Joseph L. Jackson & Sylvia A. Jackson, Petitioners
Docket No. 26484-13 · 10/17/2016 · Summary Opinion · Lewis R. Carluzzo
Dennis K. Hicks & Sherry L. Hicks, Petitioners
Docket No. 2889-12 · 10/13/2016 · Summary Opinion · Whalen
Harvey C. Hubbell Trust, Harry J. Finke, IV, Trustee, Petitioners
Docket No. 16337-15 · 10/6/2016 · Summary Opinion · Peter J. Panuthos
Julie Tishkoff, Petitioner
Docket No. 9562-14 · 10/6/2016 · Summary Opinion · Thomas B. Wells
James Clement Powell & Lucy Hamrick Powell, Petitioners
Docket No. 8439-15 · 9/29/2016 · Summary Opinion · Joseph W. Nega
Rosella Marie Hill, Petitioner
Docket No. 10022-13 · 9/27/2016 · Summary Opinion · Lewis R. Carluzzo
Lawrence L. Cole, Petitioner
Docket No. 4103-14 · 9/26/2016 · Summary Opinion · Lewis R. Carluzzo
William Lester Kennedy, Jr., Petitioner
Docket No. 6024-13 · 9/26/2016 · Summary Opinion · Chiechi
Betty Jean Spencer, Petitioner
Docket No. 4700-14 · 9/22/2016 · Summary Opinion · Lewis R. Carluzzo
Andrew Christopher Sanek, Petitioner
Docket No. 498-15 · 9/21/2016 · Summary Opinion · Juan F. Vasquez
Nathan Pilmer & Brittany Dow Pilmer, Petitioners
Docket No. 26518-14 · 9/19/2016 · Summary Opinion · Whalen
Chris Robert Klein, Petitioner
Docket No. 17131-14 · 9/19/2016 · Summary Opinion · Juan F. Vasquez
Mario Joseph Collodi, Jr. & Elizabeth Louise Collodi, Petitioners
Docket No. 7061-15 · 9/15/2016 · Summary Opinion · Daniel A. Guy, Jr.
Diana C. Czekalski, Petitioner
Docket No. 14612-14 · 9/14/2016 · Summary Opinion · Whalen
Warren Satchell, Petitioner
Docket No. 25081-14 · 9/7/2016 · Summary Opinion · Chiechi
Donald Nathaniel Cooper, Jr., Petitioner
Docket No. 9608-15 · 9/6/2016 · Summary Opinion · Gerber
Eric L. Cox, Petitioner
Docket No. 30229-13 · 9/1/2016 · Summary Opinion · Elizabeth Crewson Paris
Bruce W. Peterson & Lisa A. Peterson, Petitioners
Docket No. 16272-14 · 8/31/2016 · Summary Opinion · Albert G. Lauber
Tiffany Marie McSweeney, Petitioner
Docket No. 15572-12 · 8/31/2016 · Summary Opinion · Joseph H. Gale
Christie M. Nawrot, Petitioner
Docket No. 6913-15 · 8/29/2016 · Summary Opinion · Daniel A. Guy, Jr.
Diran Li, Petitioner
Docket No. 30503-13 · 8/25/2016 · Summary Opinion · Chiechi
Lavell White & Adriene White, Petitioners
Docket No. 590-14 · 8/24/2016 · Summary Opinion · Diana Leyden
Richard G. Braddock, Petitioner
Docket No. 16403-15 · 8/24/2016 · Summary Opinion · Peter J. Panuthos
Djamal Mameri, Petitioner
Docket No. 29144-13 · 8/22/2016 · Summary Opinion · Daniel A. Guy, Jr.
Kevin A. Peck, Petitioner
Docket No. 29221-13 · 8/17/2016 · Summary Opinion · Tamara W. Ashford
Cynthia A. Bullock, Petitioner and Brian Bullock, Intervenor, Petitioners
Docket No. 24002-14 · 8/16/2016 · Summary Opinion · Chiechi
Melissa A. Simonetta, Petitioner
Docket No. 21904-15 · 8/15/2016 · Summary Opinion · Daniel A. Guy, Jr.
Julie A. Tizard, Petitioner
Docket No. 10987-14 · 8/15/2016 · Summary Opinion · Elizabeth Crewson Paris
Mandie Bradford Gaston, Petitioner
Docket No. 26257-13 · 8/9/2016 · Summary Opinion · Juan F. Vasquez
Paul Parisi, Petitioner
Docket No. 28402-13 · 8/8/2016 · Summary Opinion · Peter J. Panuthos
Michael D. Hirsch & Jane Hirsch, Petitioners
Docket No. 7194-14 · 8/8/2016 · Summary Opinion · Juan F. Vasquez
Ruben Jauregui, Petitioner
Docket No. 21915-15 · 8/8/2016 · Summary Opinion · Michael B. Thornton
Robert Carter, Jr. & Lola Carter, Petitioners
Docket No. 28162-13 · 8/2/2016 · Summary Opinion · Cary Douglas Pugh
Daniel L. Cook, Petitioner
Docket No. 12382-13 · 8/2/2016 · Summary Opinion · Joseph W. Nega
Alex Kopaigora & Elizabeth S. Kopaigora, Petitioners
Docket No. 7255-14 · 7/5/2016 · Summary Opinion · Daniel A. Guy, Jr.
James David Jackson, Petitioner
Docket No. 11512-15 · 7/5/2016 · Summary Opinion · Daniel A. Guy, Jr.
James David Jackson, Petitioner
Docket No. 20464-13 · 7/5/2016 · Summary Opinion · Gerber
Joseph L. Evans, Petitioner
Docket No. 7510-15 · 7/5/2016 · Summary Opinion · Albert G. Lauber
John J. Sweeney & Donna L. Sweeney, Petitioners
Docket No. 10034-14 · 6/30/2016 · Summary Opinion · Peter J. Panuthos
Nayemul B. Chowdhury & Laila Banu, Petitioners
Docket No. 25006-14 · 6/23/2016 · Summary Opinion · Gerber
Perry Walter Payne & Florence Nakakande Kasule, Petitioners
Docket No. 27956-14 · 6/22/2016 · Summary Opinion · Daniel A. Guy, Jr.
Christopher Michael Haag & Christine Ann Haag, Petitioners
Docket No. 7785-12 · 6/21/2016 · Summary Opinion · Joseph H. Gale
Barton Slavin & Amy Weinstock Slavin, Petitioners
Docket No. 7780-14 · 6/20/2016 · Summary Opinion · Armen
George Tzivleris, Petitioner
Docket No. 6084-14 · 6/20/2016 · Summary Opinion · Elizabeth Crewson Paris
James E. Hess & Robyn J. Hess, Petitioners
Docket No. 17215-08 · 5/26/2016 · Summary Opinion · Armen
Don Stephen McAuliffe, Petitioner
Docket No. 8416-15 · 5/23/2016 · Summary Opinion · Robert P. Ruwe
Lynn Marie Domaschko, Petitioner
Docket No. 28391-14 · 5/23/2016 · Summary Opinion · Peter J. Panuthos
Joseph D. Moon & Darsey C. Moon, Petitioners
Docket No. 11173-14 · 5/23/2016 · Summary Opinion · Peter J. Panuthos
Joseph D. Moon & Darsey C. Moon, Petitioners
Docket No. 4501-14 · 5/16/2016 · Summary Opinion · Tamara W. Ashford
Elazar M. Cole, Petitioner
Docket No. 10396-15 · 5/12/2016 · Summary Opinion · Armen
Lawrence M. Aleamoni & Marjorie C. Aleamoni, Petitioners
Docket No. 3094-14 · 5/12/2016 · Summary Opinion · Tamara W. Ashford
John Thompson, Jr. & Desree Thompson, Petitioners
Docket No. 16610-13 · 4/25/2016 · Summary Opinion · Gerber
Wendell Wilson & Angelica M. Wilson, Petitioners
Docket No. 25369-12 · 4/21/2016 · Summary Opinion · Armen
Richard A. Eichinger & Diana Suarez, Petitioners
Docket No. 5796-13 · 4/14/2016 · Summary Opinion · Elizabeth Crewson Paris
Leonard B. Gilbert, Petitioner
Docket No. 640-12 · 4/13/2016 · Summary Opinion · Juan F. Vasquez
Deborah Lee Bean & Neal Allan Berkowitz, Petitioners
Docket No. 22267-14 · 4/4/2016 · Summary Opinion · Armen
Lucas Matthew McCarville, Petitioner
Docket No. 30082-14 · 4/4/2016 · Summary Opinion · Daniel A. Guy, Jr.
Victor M. Crown, Petitioner
Docket No. 29769-13 · 3/21/2016 · Summary Opinion · Peter J. Panuthos
Christopher H. Kaiser & Linda L. Kaiser, Petitioners
Docket No. 4776-13 · 3/14/2016 · Summary Opinion · Lewis R. Carluzzo
Rodney J. Guarino & Lauraine Guarino, Petitioners
Docket No. 25730-14 · 3/9/2016 · Summary Opinion · Daniel A. Guy, Jr.
Dona De Primavera Jackson & Joseph Dwight Jackson, Petitioners
Docket No. 24480-11 · 3/8/2016 · Summary Opinion · Lewis R. Carluzzo
John H. Fisher & Lisa M. Fisher, Petitioners
Docket No. 22686-13 · 3/7/2016 · Summary Opinion · Lewis R. Carluzzo
Robert W. Nuzum & Mary Alane Nuzum, Petitioners
Docket No. 27511-13 · 3/7/2016 · Summary Opinion · Lewis R. Carluzzo
Robert W. Nuzum & Mary Alane Nuzum, Petitioners
Docket No. 23217-14 · 2/18/2016 · Summary Opinion · Jacobs
Sofien Beltifa, Petitioner
Docket No. 23394-12 · 2/8/2016 · Summary Opinion · Joseph H. Gale
Jose G. Henao, Petitioner
Docket No. 14679-14 · 2/3/2016 · Summary Opinion · Richard T. Morrison
Robert Lee Morris, Petitioner
Docket No. 18119-14 · 1/28/2016 · Summary Opinion · Thomas B. Wells
Xionghui He, Petitioner
Docket No. 5964-12 · 1/28/2016 · Summary Opinion · Lewis R. Carluzzo
James W. Blackbourn, II & Angel M. Blackbourn, Petitioners
Docket No. 17398-14 · 1/20/2016 · Summary Opinion · Jacobs
Howard Bernstein & Lorraine F. Britto-Bernstein, Petitioners
Docket No. 11600-14 · 1/11/2016 · Summary Opinion · Cary Douglas Pugh
Albert Martin Elbe, Petitioner and Adah M. Elbe, Intervenor, Petitioners
Docket No. 3726-14 · 1/7/2016 · Summary Opinion · Ronald L. Buch
Hazem Garada & Noha Elghosein, 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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