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.
By year
By judge
- Juan F. Vasquez (732)
- Laro (660)
- Mary Ann Cohen (631)
- Dawson (543)
- Gerber (502)
- Chiechi (496)
- Robert P. Ruwe (495)
- Joseph Robert Goeke (464)
- James S. Halpern (441)
- Albert G. Lauber (441)
- Armen (440)
- Thomas B. Wells (417)
- Dean (411)
- Peter J. Panuthos (406)
- L. Paige Marvel (387)
- Swift (386)
- Wherry (365)
- John O. Colvin (359)
- Maurice B. Foley (342)
- Jacobs (340)
- Haines (335)
- Goldberg (335)
- Michael B. Thornton (313)
- Kroupa (285)
- Beghe (276)
- Couvillion (255)
- Mark V. Holmes (252)
- Lewis R. Carluzzo (249)
- Joseph H. Gale (239)
- Nims (223)
1,643 opinions indexed · filter: TCOP · showing most recent 100.
- Docket No. 9439-25 · 9/9/2026 · T.C. Opinion · WeilerKatanga Properties, LLC, R. Brent Evans, Partnership Representative, Petitioner(s)
- Docket No. 12423-24 · 9/2/2026 · T.C. Opinion · ToroAirbnb, Inc. & Subsidiaries, Petitioner
- Docket No. 10099-20 · 8/6/2026 · T.C. Opinion · WeilerSIH Partners LLLP, Explorer Partner Corp., Tax Matters Partner, Petitioner
- Docket No. 19040-23 · 8/5/2026 · T.C. Opinion · MarvelBig Apple Tompkins Realty LLC, Mojahed H. Bhutta, Partnership Representative, Petitioner(s)
- Docket No. 19735-23 · 7/27/2026 · T.C. Opinion · JenkinsHBM Holdings Company, Petitioner
- Docket No. 3881-24 · 7/27/2026 · T.C. Opinion · JenkinsHBM Holdings Company, Petitioner
- Docket No. 637-23 · 7/15/2026 · T.C. Opinion · KerriganPiton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s)
- Docket No. 11432-25 · 7/15/2026 · T.C. Opinion · KerriganSiemens Medical Solutions USA, Inc. and Consolidated Subsidiaries, Petitioner
- Docket No. 16903-22 · 7/14/2026 · T.C. Opinion · GuiderJames Wendelin Eiler and Kathryn Ann Eiler, Deceased, Petitioners
- Docket No. 19128-24 · 7/8/2026 · T.C. Opinion · ArbeitHough Beck & Baird, Inc., Petitioner
- Docket No. 27904-15 · 7/2/2026 · T.C. Opinion · NegaJohn R. Dee, Petitioner
- Docket No. 8435-23 · 4/8/2026 · T.C. Opinion · ToroVarian Medical Systems, Inc. and Subsidiaries, Petitioner
- Docket No. 6616-24 · 3/30/2026 · T.C. Opinion · BuchBarrett Business Services, Inc., Petitioner
- Docket No. 577-24 · 3/19/2026 · T.C. Opinion · KerriganJones Bluff, LLC, Green Rock Management, LLC, Partnership Representative, Petitioner(s)
- Docket No. 4172-25 · 3/16/2026 · T.C. Opinion · LandyArbor Vita Corporation d.b.a. Hemediagnostics, Petitioner
- Docket No. 5401-24 · 3/9/2026 · T.C. Opinion · KerriganMammoth Cave Property, LLC, Mammoth Cave Manager, LLC, Partnership Representative, Petitioner(s)
- Docket No. 859-22 · 3/2/2026 · T.C. Opinion · ToroContinental Grand Limited Partnership, Century Subsidiary Corporation, Tax Matters Partner, Petitioner
- Docket No. 17038-18 · 2/23/2026 · T.C. Opinion · ToroThe Diversified Group Incorporated, Petitioner
- Docket No. 11832-20 · 1/28/2026 · T.C. Opinion · KerriganAventis, Inc. and Subsidiaries, Petitioner
- Docket No. 6937-23 · 12/16/2025 · T.C. Opinion · BuchMission Organic Center, Inc., Petitioner
- Docket No. 31104-21 · 12/15/2025 · T.C. Opinion · KerriganRiddle Aggregates, LLC, Ornstein-Schuler, LLC, Tax Matters Partner, Petitioner
- Docket No. 25984-22 · 11/13/2025 · T.C. Opinion · ToroApache Corporation and Subsidiaries, Petitioner
- Docket No. 25268-18 · 11/12/2025 · T.C. Opinion · JonesSunil S. Patel & Laurie M. McAnally-Patel, Petitioners
- Docket No. 27773-21 · 10/21/2025 · T.C. Opinion · BuchNorth Wall Holdings, LLC, Schuler Investments, LLC, A Partner Other Than the Tax Matters Partner, Petitioner
- Docket No. 4823-21 · 10/6/2025 · T.C. Opinion · LauberComputer Sciences Corporation, Petitioner
- Docket No. 19633-19 · 10/2/2025 · T.C. Opinion · ToroGreen Family Delta Trust, Steven T. Green and Mart D. Green, Co-Trustees, Petitioner
- Docket No. 8015-21 · 9/17/2025 · T.C. Opinion · ParisBlomquist Holdings, LLC, Crestlawn Investors, LLC, Tax Matters Partner, Petitioner
- Docket No. 21606-22 · 9/11/2025 · T.C. Opinion · ToroAyla A. Savage, Petitioner
- Docket No. 21998-21 · 9/10/2025 · T.C. Opinion · FoleyArtena Moon & Kenneth Moon, Petitioners
- Docket No. 10646-21 · 8/21/2025 · T.C. Opinion · PughSilver Moss Properties, LLC, Silas Mine Investments, LLC, Tax Matters Partner, Petitioner
- Docket No. 727-18 · 7/2/2025 · T.C. Opinion · GoekeMoxon Corporation, Petitioner
- Docket No. 2531-24 · 7/2/2025 · T.C. Opinion · BuchJM Assets, LP, A-A-A Storage, LLC, Partnership Representative, Petitioner(s)
- Docket No. 2597-23 · 6/17/2025 · T.C. Opinion · ToroAbbVie Inc. and Subsidiaries, Petitioner
- Docket No. 21959-16 · 5/22/2025 · T.C. Opinion · PughFacebook, Inc. & Subsidiaries, Petitioner
- Docket No. 27496-22 · 5/19/2025 · T.C. Opinion · ToroAlberto Garcia, Jr., Petitioner
- Docket No. 35762-21 · 4/15/2025 · T.C. Opinion · GreavesBelagio Fine Jewelry, Inc., Petitioner
- Docket No. 11794-21 · 3/31/2025 · T.C. Opinion · LauberRanch Springs, LLC, Ranch Springs Investors, LLC, Tax Matters Partner, Petitioner
- Docket No. 22321-12 · 3/4/2025 · T.C. Opinion · KerriganCF Headquarters Corporation, Petitioner
- Docket No. 28040-14 · 2/24/2025 · T.C. Opinion · KerriganEaton Corporation and Subsidiaries, Petitioner
- Docket No. 16759-24 · 2/19/2025 · T.C. Opinion · BuchRobert Donlan, Jr. & Kegan Donlan, Petitioners
- Docket No. 398-21 · 1/29/2025 · T.C. Opinion · JonesCharlton C. Tooke, III, Petitioner
- Docket No. 16536-23 · 1/2/2025 · T.C. Opinion · UrdaCapitol Places II Owner, LLC, Historic Preservation Fund 2014 LLC, A Partner Other Than the Tax Matters Partner, Petitioner
- Docket No. 4261-24 · 11/26/2024 · T.C. Opinion · JenkinsStudents and Academics For Free Expression, Speech, and Political Action in Campus Education, Inc., Petitioner
- Docket No. 4329-22 · 11/18/2024 · T.C. Opinion · GreavesRaju J. Mukhi, Petitioner
- Docket No. 8903-23 · 10/22/2024 · T.C. Opinion · FoleyStephen C. Jenner & Judy A. Jenner, Petitioners
- Docket No. 9379-22 · 10/3/2024 · T.C. Opinion · GoekeJohn F. Carter, Petitioner
- Docket No. 2458-22 · 9/17/2024 · T.C. Opinion · ToroBruce E. McDougall, Donor, Petitioner
- Docket No. 8435-23 · 8/26/2024 · T.C. Opinion · ToroVarian Medical Systems, Inc. and Subsidiaries, Petitioner
- Docket No. 750-21 · 8/1/2024 · T.C. Opinion · CopelandJ.E. Ryckman, Petitioner
- Docket No. 10164-20 · 7/17/2024 · T.C. Opinion · BuchCatherine L. LaRosa, Petitioner
- Docket No. 202-13 · 7/16/2024 · T.C. Opinion · GaleEdward L. Berman & Ellen L. Berman, Petitioners
- Docket No. 35762-21 · 6/25/2024 · T.C. Opinion · GreavesBelagio Fine Jewelry, Inc., Petitioner
- Docket No. 13248-20 · 5/22/2024 · T.C. Opinion · BuchSN Worthington Holdings LLC f.k.a. Jacobs West St. Clair Acquisition LLC, MM Worthington Inc., Tax Matters Partner, Petitioner
- Docket No. 856-21 · 5/20/2024 · T.C. Opinion · ToroEstate of Sally J. Anenberg, Donor, Deceased, Steven B. Anenberg, Executor and Special Administrator, Petitioner(s)
- Docket No. 4329-22 · 4/8/2024 · T.C. Opinion · GreavesRaju J. Mukhi, Petitioner
- Docket No. 5514-20 · 4/2/2024 · T.C. Opinion · MarshallMohamed K. Abdo & Fardowsa J. Farah, Petitioners
- Docket No. 12384-20 · 3/28/2024 · T.C. Opinion · JonesValley Park Ranch, LLC, Reed Oppenheimer, Tax Matters Partner, Petitioner
- Docket No. 31153-21 · 3/11/2024 · T.C. Opinion · BuchPaul Andrew Frutiger, Petitioner
- Docket No. 19714-16 · 2/28/2024 · T.C. Opinion · LauberClair R. Couturier, Jr., Petitioner
- Docket No. 22382-19 · 2/20/2024 · T.C. Opinion · Copeland23rd Chelsea Associates, L.L.C., Related 23rd Chelsea Associates, L.L.C., Tax Matters Partner, Petitioner
- Docket No. 12982-20 · 1/30/2024 · T.C. Opinion · ToroSydney Ann Chaney Thomas, Petitioner
- Docket No. 3657-22 · 1/3/2024 · T.C. Opinion · MarvelDouglas Dodson & Rebecca Dodson, Petitioners
- Docket No. 26815-22 · 11/30/2023 · T.C. Opinion · BuchMadiodio Sall, Petitioner
- Docket No. 16217-22 · 11/28/2023 · T.C. Opinion · BuchSoroban Capital Partners LP, Soroban Capital Partners GP LLC, Tax Matters Partner, Petitioner
- Docket No. 14546-15 · 11/15/2023 · T.C. Opinion · HalpernYa Global Investments, LP f.k.a. Cornell Capital Partners, LP, Yorkville Advisors, GP LLC, Tax Matters Partner and Ya Global Investments, LP f.k.a. Cornell Capital Partners, LP, Yorkville Advisors, LLC, Tax Matters Partner, Petitioners
- Docket No. 14783-18 · 11/14/2023 · T.C. Opinion · CopelandEstate of James E. Caan, Deceased, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator, Petitioner
- Docket No. 341-21 · 11/8/2023 · T.C. Opinion · ToroLiberty Global, Inc., Petitioner
- Docket No. 26830-14 · 11/2/2023 · T.C. Opinion · MarshallEstate of Andrew J. McKelvey, Deceased, Bradford G. Peters, Executor, Petitioner
- Docket No. 15143-22 · 11/2/2023 · T.C. Opinion · NegaTiffany Lashun Sanders, Petitioner
- Docket No. 27574-15 · 10/26/2023 · T.C. Opinion · GaleWolfgang Frederick Kraske, Petitioner
- Docket No. 8391-18 · 10/16/2023 · T.C. Opinion · NegaWhistleblower 8391-18W, Petitioner
- Docket No. 5442-22 · 9/27/2023 · T.C. Opinion · GoekeOrganic Cannabis Foundation, LLC, Petitioner
- Docket No. 381-22 · 9/27/2023 · T.C. Opinion · GoekeOrganic Cannabis Foundation, LLC, Petitioner
- Docket No. 20468-21 · 9/14/2023 · T.C. Opinion · FoleyPiper Trucking & Leasing, LLC, Petitioner
- Docket No. 17992-19 · 8/14/2023 · T.C. Opinion · CopelandZola Jane Pugh, Petitioner
- Docket No. 20378-22 · 8/3/2023 · T.C. Opinion · FoleyJoseph E. Abe, DDS, Inc., Petitioner
- Docket No. 25868-22 · 6/20/2023 · T.C. Opinion · BuchAntawn Jamal Sanders, Petitioner
- Docket No. 18336-19 · 6/5/2023 · T.C. Opinion · KerriganJosefa Castillo, Petitioner
- Docket No. 7208-17 · 5/24/2023 · T.C. Opinion · CopelandJeremy Berenblatt, Petitioner
- Docket No. 32817-21 · 5/23/2023 · T.C. Opinion · UrdaPrince Amun-Ra Hotep Ankh Meduty, Petitioner
- Docket No. 10210-21 · 5/17/2023 · T.C. Opinion · ToroUnited Therapeutics Corporation, Petitioner
- Docket No. 23797-14 · 5/16/2023 · T.C. Opinion · ParisGrowmark, Inc. & Subsidiaries, Petitioner
- Docket No. 15959-22 · 5/2/2023 · T.C. Opinion · BuchRoy A. Nutt & Bonnie W. Nutt, Petitioners
- Docket No. 11127-20 · 4/20/2023 · T.C. Opinion · ToroGladys L. Gerhardt, Petitioner
- Docket No. 4984-17 · 4/10/2023 · T.C. Opinion · KerriganSrbislav B. Stanojevich, Petitioner
- Docket No. 24983-15 · 4/10/2023 · T.C. Opinion · PughDavid W. Tice, Petitioner
- Docket No. 10647-21 · 4/3/2023 · T.C. Opinion · MarvelAlon Farhy, Petitioner
- Docket No. 13499-16 · 3/8/2023 · T.C. Opinion · GreavesThomas Shands, Petitioner
- Docket No. 12982-20 · 2/13/2023 · T.C. Opinion · ToroSydney Ann Chaney Thomas, Petitioner
- Docket No. 5816-13 · 2/9/2023 · T.C. Opinion · Morrison3M Company and Subsidiaries, Petitioner
- Docket No. 20001-18 · 1/25/2023 · T.C. Opinion · NegaTodd Lieske, Petitioner
- Docket No. 1527-21 · 1/24/2023 · T.C. Opinion · ToroBlake M. Adams, Petitioner
- Docket No. 21284-21 · 12/5/2022 · T.C. Opinion · GustafsonHallmark Research Collective, Petitioner
- Docket No. 17381-19 · 11/9/2022 · T.C. Opinion · WeilerBig Hill Partners, LLC, Bobby A. Branch, Tax Matters Partner, Petitioner
- Docket No. 21002-16 · 10/12/2022 · T.C. Opinion · GreavesDaniel Cochran & Kelley Cochran, Petitioners
- Docket No. 5191-20 · 8/25/2022 · T.C. Opinion · ToroCory H. Smith, Petitioner
- Docket No. 769-16 · 8/4/2022 · T.C. Opinion · ToroWhistleblower 769-16W, Petitioner
- Docket No. 972-17 · 7/13/2022 · T.C. Opinion · ToroWhistleblower 972-17W, Petitioner
- Docket No. 11519-20 · 6/23/2022 · T.C. Opinion · LauberMichael D. Brown, Petitioner
- Docket No. 11835-20 · 6/15/2022 · T.C. Opinion · LauberAngela M. Chavis, 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.