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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)

98 opinions indexed · filter: 2017 · SOP · showing most recent 98.

Docket No. 31667-15 · 12/27/2017 · Summary Opinion · Gerber
Mindy Lessard f.k.a. Mindy Tomko, Petitioner and John M. Tomko, Intervenor, Petitioners
Docket No. 18269-16 · 12/26/2017 · Summary Opinion · Daniel A. Guy, Jr.
Robert Gollnick, Jr. & Piyanut Ustsasan-Gollnick, Petitioners
Docket No. 15307-16 · 12/26/2017 · Summary Opinion · Peter J. Panuthos
Mary A. Colliver, Petitioner
Docket No. 23440-16 · 12/18/2017 · Summary Opinion · Daniel A. Guy, Jr.
Scott C. Faulk & Leigh S. Faulk, Petitioners
Docket No. 13276-16 · 12/18/2017 · Summary Opinion · Peter J. Panuthos
Steve Pemberton, Petitioner
Docket No. 14798-16 · 12/13/2017 · Summary Opinion · Peter J. Panuthos
Paul Chen, Petitioner
Docket No. 7042-16 · 12/5/2017 · Summary Opinion · Gerber
Dmitriy Shvetsov, Petitioner
Docket No. 31028-14 · 12/4/2017 · Summary Opinion · James S. Halpern
J. Drew Koester, Petitioner
Docket No. 4860-16 · 12/4/2017 · Summary Opinion · Daniel A. Guy, Jr.
David W. Stapleton & Melinda Stapleton, Petitioners
Docket No. 19807-13 · 11/30/2017 · Summary Opinion · Whalen
Andrey Andreyevich Dovzhenok, Petitioner
Docket No. 25666-14 · 11/29/2017 · Summary Opinion · Wherry
Matthew Eric Baham & Jennifer Michelle Baham, Petitioners
Docket No. 29230-13 · 11/9/2017 · Summary Opinion · Diana Leyden
Kelly Butler, Petitioner
Docket No. 10860-13 · 11/9/2017 · Summary Opinion · Juan F. Vasquez
Charlotte L. Thompson, Petitioner
Docket No. 17681-16 · 11/9/2017 · Summary Opinion · Daniel A. Guy, Jr.
Ann Zollinger, Petitioner
Docket No. 20560-14 · 11/9/2017 · Summary Opinion · Juan F. Vasquez
Victoria L. Duket, Petitioner
Docket No. 10772-13 · 11/9/2017 · Summary Opinion · Juan F. Vasquez
Wesley G. Fleming & Jeana L. Thompson, Petitioners
Docket No. 4314-16 · 11/1/2017 · Summary Opinion · Daniel A. Guy, Jr.
Samuel Scott Beckey & Jennifer Jean Beckey, Petitioners
Docket No. 8573-16 · 10/25/2017 · Summary Opinion · Gerber
Paul Peter Partyka & Catherine Elaine Partyka, Petitioners
Docket No. 21609-15 · 10/4/2017 · Summary Opinion · Lewis R. Carluzzo
Raymond Ochoa, Petitioner
Docket No. 15433-16 · 10/3/2017 · Summary Opinion · Peter J. Panuthos
Eric Alan Harris, Petitioner
Docket No. 14640-16 · 10/2/2017 · Summary Opinion · Daniel A. Guy, Jr.
Joshua Brandon Tiller, Petitioner
Docket No. 10874-16 · 9/13/2017 · Summary Opinion · Robert P. Ruwe
David L. Jones, Petitioner
Docket No. 16245-15 · 9/11/2017 · Summary Opinion · James S. Halpern
Edward Collins, Petitioner
Docket No. 13016-15 · 9/7/2017 · Summary Opinion · Richard T. Morrison
Kevin C. Harris & Teresa A. Harris, Petitioners
Docket No. 9578-16 · 9/7/2017 · Summary Opinion · Albert G. Lauber
Michael Lee Martin & Carol Feather Martin, Petitioners
Docket No. 26957-15 · 8/30/2017 · Summary Opinion · Lewis R. Carluzzo
Gary Patrick Johnson, Petitioner
Docket No. 24865-15 · 8/29/2017 · Summary Opinion · Armen
Rachelle Edanna Michaels & David C. Michaels, Petitioners
Docket No. 14508-16 · 8/29/2017 · Summary Opinion · Daniel A. Guy, Jr.
Abdiwali Suldan Mohamed, Petitioner
Docket No. 30194-15 · 8/28/2017 · Summary Opinion · Daniel A. Guy, Jr.
Timothy C. Roeckel, Petitioner
Docket No. 13208-16 · 8/24/2017 · Summary Opinion · Daniel A. Guy, Jr.
Randall L. Grago, Petitioner
Docket No. 3901-16 · 8/17/2017 · Summary Opinion · Diana Leyden
Kurt Hickam & Michelle Hickam, Petitioners
Docket No. 12496-15 · 8/17/2017 · Summary Opinion · Lewis R. Carluzzo
Stephen B. Howard, Petitioner
Docket No. 15546-16 · 8/16/2017 · Summary Opinion · Peter J. Panuthos
Matthew Bell, Petitioner
Docket No. 26556-12 · 8/16/2017 · Summary Opinion · Lewis R. Carluzzo
Wilfred Omoloh, Petitioner
Docket No. 1890-15 · 8/10/2017 · Summary Opinion · Armen
Alan Gregory Woolsey & Anita Lee Woolsey, Petitioners
Docket No. 28981-15 · 8/9/2017 · Summary Opinion · Gerber
Charles Edward Fagan, Petitioner
Docket No. 21041-15 · 8/7/2017 · Summary Opinion · Diana Leyden
Ivan Levine, Petitioner
Docket No. 9472-16 · 7/31/2017 · Summary Opinion · Peter J. Panuthos
Louis M. Gachette, Petitioner
Docket No. 21365-15 · 7/24/2017 · Summary Opinion · Jacobs
Gregory J. Gowen, Petitioner
Docket No. 25575-15 · 7/24/2017 · Summary Opinion · Joseph W. Nega
Michael Wooten & Joan Wooten, Petitioners
Docket No. 12198-16 · 7/20/2017 · Summary Opinion · Peter J. Panuthos
Samuel Joseph Carrick, Petitioner
Docket No. 16826-16 · 7/20/2017 · Summary Opinion · Peter J. Panuthos
Atef Fahmey Isaac, Petitioner
Docket No. 28031-14 · 7/18/2017 · Summary Opinion · Daniel A. Guy, Jr.
Robert George Welemin & Arsenia Z. Welemin, Petitioners
Docket No. 28099-15 · 7/17/2017 · Summary Opinion · Wherry
Victor A. Edwards, Petitioner
Docket No. 2009-16 · 7/17/2017 · Summary Opinion · Gerber
Mark S. Siegel, Petitioner
Docket No. 16642-15 · 7/13/2017 · Summary Opinion · Peter J. Panuthos
Arthur Dulik, Jr. & Ellen B. Kugler Dulik, Petitioners
Docket No. 30549-15 · 7/12/2017 · Summary Opinion · Peter J. Panuthos
Carol Sue Walker & Theodore Paul Walker, Petitioners
Docket No. 18844-15 · 7/12/2017 · Summary Opinion · Daniel A. Guy, Jr.
Liudmela Oksana Maciujec, Petitioner
Docket No. 30701-15 · 7/11/2017 · Summary Opinion · Robert P. Ruwe
Gary Lee McIntee, Petitioner
Docket No. 7473-16 · 7/10/2017 · Summary Opinion · Albert G. Lauber
Victor Emmanuel Metzger, Petitioner
Docket No. 26887-13 · 6/29/2017 · Summary Opinion · Cary Douglas Pugh
Michel K. Petree a.k.a. Michel K. Swanson, Petitioners
Docket No. 18356-15 · 6/28/2017 · Summary Opinion · Gerber
Richard Lee Fann & Beverly Selena Fann, Petitioners
Docket No. 16501-15 · 6/28/2017 · Summary Opinion · Armen
Joanna Klubo-Gwiezdzinska, Petitioner
Docket No. 10850-15 · 6/28/2017 · Summary Opinion · Gerber
Timothy John Crissey & Dianne Elizabeth Crissey, Petitioners
Docket No. 22969-15 · 6/26/2017 · Summary Opinion · Peter J. Panuthos
Adolph Martinez, Jr. & Racquel M. Martinez, Petitioners
Docket No. 4697-16 · 6/19/2017 · Summary Opinion · Daniel A. Guy, Jr.
Eric Zudak, Petitioner
Docket No. 14220-16 · 6/15/2017 · Summary Opinion · Daniel A. Guy, Jr.
Alfred H. Shum, Petitioner
Docket No. 23636-13 · 6/14/2017 · Summary Opinion · Elizabeth Crewson Paris
Sound Diagnostic Imaging Inc., Petitioner
Docket No. 23635-13 · 6/14/2017 · Summary Opinion · Elizabeth Crewson Paris
Reza Zia-Ahmadi & Rachelle L. Zia-Ahmadi, Petitioners
Docket No. 15251-15 · 6/12/2017 · Summary Opinion · Joseph Robert Goeke
Alan David Snow, Petitioner
Docket No. 8403-15 · 5/30/2017 · Summary Opinion · Cary Douglas Pugh
Kent E. Keeter, Petitioner
Docket No. 20097-12 · 5/30/2017 · Summary Opinion · Whalen
Michael E. Nordloh & Sharon J. Nordloh, Petitioners
Docket No. 17703-15 · 5/25/2017 · Summary Opinion · Diana Leyden
Mary T. Kahmann & Eric C. Kahmann, Petitioners
Docket No. 3384-15 · 5/24/2017 · Summary Opinion · Armen
Joseph Palisi & Lisa Palisi, Petitioners
Docket No. 1689-13 · 5/23/2017 · Summary Opinion · Diana Leyden
Paul Niski, Petitioner
Docket No. 23584-14 · 5/11/2017 · Summary Opinion · Lewis R. Carluzzo
Jagtar Singh Khinda, Petitioner
Docket No. 4181-16 · 5/8/2017 · Summary Opinion · Daniel A. Guy, Jr.
Trudy S. Reed, Petitioner
Docket No. 20970-14 · 5/8/2017 · Summary Opinion · Peter J. Panuthos
Edgar David Brown, Petitioner
Docket No. 20050-15 · 5/8/2017 · Summary Opinion · Lewis R. Carluzzo
Sharon M. Nielsen & Steve L. Nielsen, Petitioners
Docket No. 7072-16 · 5/1/2017 · Summary Opinion · Albert G. Lauber
Agwu U. Okiyi & Chinyere A. Okiyi, Petitioners
Docket No. 7430-15 · 4/27/2017 · Summary Opinion · Daniel A. Guy, Jr.
Jason M. Roach, Petitioner
Docket No. 3752-15 · 4/27/2017 · Summary Opinion · Armen
Dreck Spurlock Wilson, Petitioner
Docket No. 31504-15 · 4/27/2017 · Summary Opinion · Diana Leyden
Megan Zhao Creigh & John L. Creigh, Petitioners
Docket No. 7972-15 · 4/25/2017 · Summary Opinion · John O. Colvin
Gregory Alan Brown, Petitioner
Docket No. 23493-15 · 4/10/2017 · Summary Opinion · Jacobs
William A. Alexander, Jr. & Diane C. Alexander, Petitioners
Docket No. 28323-15 · 4/3/2017 · Summary Opinion · Daniel A. Guy, Jr.
Adrian Corey Jenkins, Petitioner
Docket No. 13475-15 · 3/30/2017 · Summary Opinion · Wherry
Brandi R. Mccutcheon-Cox, Petitioner
Docket No. 30959-15 · 3/30/2017 · Summary Opinion · Armen
Windy W. Harris, Petitioner
Docket No. 15375-15 · 3/23/2017 · Summary Opinion · Armen
Pardeep Singh, Petitioner
Docket No. 30096-14 · 3/23/2017 · Summary Opinion · Albert G. Lauber
Walter Cancel, Petitioner
Docket No. 6421-15 · 3/16/2017 · Summary Opinion · Lewis R. Carluzzo
Doris Gaines & George Gaines, Petitioners
Docket No. 20235-15 · 3/16/2017 · Summary Opinion · Lewis R. Carluzzo
Rita Lopez, Petitioner
Docket No. 31583-15 · 3/16/2017 · Summary Opinion · Daniel A. Guy, Jr.
Christopher B. Anderson & Sandra R. Anderson, Petitioners
Docket No. 12411-14 · 3/13/2017 · Summary Opinion · Diana Leyden
John Edward Rapp & Cammie A. Rapp, Petitioners
Docket No. 3149-15 · 3/13/2017 · Summary Opinion · Ronald L. Buch
Samuel S. Beckey & Jennifer J. Beckey, Petitioners
Docket No. 21021-15 · 3/8/2017 · Summary Opinion · Peter J. Panuthos
William Henry Paynter & Elizabeth A. Paynter, Petitioners
Docket No. 24629-14 · 3/6/2017 · Summary Opinion · Daniel A. Guy, Jr.
Larry Lee Lock, II & Kristi Leigh Lock, Petitioners
Docket No. 6491-16 · 3/6/2017 · Summary Opinion · Joseph Robert Goeke
James David Jackson, Petitioner
Docket No. 23762-14 · 3/6/2017 · Summary Opinion · Daniel A. Guy, Jr.
Larry Lee Lock, II, Petitioner
Docket No. 6698-14 · 2/28/2017 · Summary Opinion · Jacobs
William H. Tinsley & Amaryllis E. Tinsley, Petitioners
Docket No. 29915-15 · 2/13/2017 · Summary Opinion · Armen
Tommy J. Walker, Jr., Petitioner
Docket No. 20015-15 · 2/8/2017 · Summary Opinion · Armen
LaVerne Renee Hudson, Petitioner
Docket No. 19645-14 · 2/7/2017 · Summary Opinion · Lewis R. Carluzzo
Alvin Jones & Chanee Jones, Petitioners
Docket No. 7137-13 · 2/6/2017 · Summary Opinion · Diana Leyden
James Ramone Taylor, Petitioner
Docket No. 19892-11 · 2/6/2017 · Summary Opinion · Joseph H. Gale
Emad Alabsi & Yana I. Daevidoff, Petitioners
Docket No. 25999-15 · 2/2/2017 · Summary Opinion · Daniel A. Guy, Jr.
Mark A. Quintal, Petitioner
Docket No. 14447-14 · 1/30/2017 · Summary Opinion · Cary Douglas Pugh
Ellen M. Sas & Roger A. Jones, Petitioners
Docket No. 5796-15 · 1/11/2017 · Summary Opinion · Albert G. Lauber
Mahmoud A. Makhlouf & Jane M. Makhlouf, 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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