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)
52 opinions indexed · filter: 2008 · TCOP · showing most recent 52.
- Docket No. 18170-98 · 12/30/2008 · T.C. Opinion · L. Paige MarvelBank of America Corporation & Subsidiaries as Successors to Merrill Lynch & Co., Inc. & Subsidiaries, Petitioners
- Docket No. 3439-06 · 12/22/2008 · T.C. Opinion · Joseph Robert GoekeNew Millennium Trading, LLC, AJF-1, LLC, Tax Matters Partner, Petitioners
- Docket No. 17203-06 · 12/17/2008 · T.C. Opinion · SwiftIra & Tracy Nathel, Petitioner
- Docket No. 17204-06 · 12/17/2008 · T.C. Opinion · SwiftSheldon & Ann M. Nathel, Petitioner
- Docket No. 5690-05 · 12/16/2008 · T.C. Opinion · Mark V. HolmesDavid W. Trout, Petitioner
- Docket No. 2518-04 · 12/15/2008 · T.C. Opinion · Joseph Robert GoekeLarry G. & Maria A. Walton Mitchell, Petitioner
- Docket No. 5150-08 · 12/11/2008 · T.C. Opinion · Robert P. RuwePCMG Trading Partners XX, L.P., Donald DeFosset, Jr., A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 5154-08 · 12/11/2008 · T.C. Opinion · Robert P. RuwePCMG Trading Partners XX, L.P., PCMG Trading Fund XX, LLC., A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 5151-08 · 12/11/2008 · T.C. Opinion · Robert P. RuwePCMG Trading Partners XX, L.P., Richard M. Kelleher, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 5149-08 · 12/11/2008 · T.C. Opinion · Robert P. RuwePCMG Trading Partners XX, L.P., David Boyer, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 5152-08 · 12/11/2008 · T.C. Opinion · Robert P. RuwePCMG Trading Partners XX, L.P., John A. McMullen, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 5078-08 · 12/11/2008 · T.C. Opinion · Robert P. RuwePCMG Trading Partners XX, L.P., David Boyer, Donald Defosset, Jr.,Richard M. Kelleher, Michael Rowny and John A. McMullen, Partners Other Than the Tax Matters Partner, Petitioners
- Docket No. 5153-08 · 12/11/2008 · T.C. Opinion · Robert P. RuwePCMG Trading Partners XX, L.P., Michael Rowny, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 7217-04 · 12/3/2008 · T.C. Opinion · Thomas B. WellsMartin David Hoyle, Petitioner
- Docket No. 15928-05 · 11/25/2008 · T.C. Opinion · L. Paige MarvelMary Ann Kollar, Petitioner
- Docket No. 18246-04 · 11/12/2008 · T.C. Opinion · L. Paige MarvelDennis L. & Margaret J. Knudsen, Petitioner
- Docket No. 12104-03 · 10/30/2008 · T.C. Opinion · James S. HalpernWhitehouse Hotel Limited Partnership; QHR Holdings-New Orleans, Ltd., Tax Matters Partner, Petitioners
- Docket No. 24717-05 · 10/23/2008 · T.C. Opinion · Joseph Robert GoekePetaluma FX Partners, LLC, Ronald Scott Vanderbeek, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 18844-04 · 10/20/2008 · T.C. Opinion · LaroEstate of Leonard Rosen, Deceased; Bernice Siegel, Special Administrator, Petitioners
- Docket No. 5282-05 · 10/6/2008 · T.C. Opinion · Mark V. HolmesJT USA, LP, JTR-LLC, Tax Matters Partner, Petitioner
- Docket No. 2202-08 · 10/2/2008 · T.C. Opinion · David GustafsonJoseph B. Williams, III, Petitioner
- Docket No. 7357-00 · 9/10/2008 · T.C. Opinion · NimsRalston Purina Company and Subsidiaries, Petitioner
- Docket No. 1026-07 · 9/10/2008 · T.C. Opinion · ChiechiMaureen Patricia Wilson, Petitioner
- Docket No. 10434-06 · 7/28/2008 · T.C. Opinion · Juan F. VasquezCarl H. Jones, III & Rubiela Serrato, Petitioners
- Docket No. 17530-06 · 7/22/2008 · T.C. Opinion · SwiftBradley J. Bergquist & Angela Kendrick, Petitioners
- Docket No. 17549-06 · 7/22/2008 · T.C. Opinion · SwiftHarry G.G. & Sonia L. Kingston, Petitioner
- Docket No. 17545-06 · 7/22/2008 · T.C. Opinion · SwiftJohn L. & Catherine J. Gunn, Petitioner
- Docket No. 17535-06 · 7/22/2008 · T.C. Opinion · SwiftRobert E. & Patricia F. Shangraw, Petitioner
- Docket No. 17537-06 · 7/22/2008 · T.C. Opinion · SwiftStephen T. & Leslie Robinson, Petitioner
- Docket No. 17541-06 · 7/22/2008 · T.C. Opinion · SwiftWilliam W. Manlove, III & Lynn A. Fenton, Petitioners
- Docket No. 17294-07 · 7/7/2008 · T.C. Opinion · Joseph Robert GoekeJoseph P. Freije, Petitioner
- Docket No. 4722-06 · 6/30/2008 · T.C. Opinion · SwiftAlan Beckley & Virginia Johnston Beckley, Petitioners
- Docket No. 22956-06 · 6/25/2008 · T.C. Opinion · Joseph Robert GoekeSanta Fe Pacific Gold Company and Subsidiaries, by and through its successor in interest Newmont USA Limited, Petitioner
- Docket No. 5426-05 · 6/23/2008 · T.C. Opinion · Joseph Robert GoekeState Farm Mutual Automobile Insurance Company & Subsidiaries, Petitioner
- Docket No. 12628-07 · 6/19/2008 · T.C. Opinion · SwiftSteven G. & Elaine R. Stroube, Petitioner
- Docket No. 15716-07 · 6/11/2008 · T.C. Opinion · Michael B. ThorntonJudith A. Barnes f.k.a. Judith Genrich, Petitioners
- Docket No. 5766-04 · 5/29/2008 · T.C. Opinion · L. Paige MarvelLetantia Bussell & Estate of John Bussell, Deceased; Letantia Bussell, Surviving Spouse, Petitioners
- Docket No. 7581-04 · 5/27/2008 · T.C. Opinion · James S. HalpernThomas H. Holman, Jr. & Kim D. L. Holman, Donors, Petitioners
- Docket No. 19519-05 · 5/22/2008 · T.C. Opinion · HainesCapital One Financial Corporation and Subsidiaries, Petitioner
- Docket No. 24260-05 · 5/22/2008 · T.C. Opinion · HainesCapital One Financial Corporation And Subsidiaries, Petitioner
- Docket No. 17507-05 · 5/15/2008 · T.C. Opinion · ChiechiBryce E. & Michelle S. Nemitz, Petitioner
- Docket No. 13558-06 · 5/15/2008 · T.C. Opinion · HainesSuzanne L. Porter a.k.a. Suzanne L. Holman, Petitioners
- Docket No. 5543-06 · 5/7/2008 · T.C. Opinion · James S. HalpernDante & Sandi Perano, Petitioner
- Docket No. 13268-03 · 4/28/2008 · T.C. Opinion · HainesRichard & Mabel Kelby, Petitioner
- Docket No. 11585-07 · 4/28/2008 · T.C. Opinion · KroupaMorton L. Ginsberg, Petitioner
- Docket No. 2605-06 · 2/28/2008 · T.C. Opinion · SwiftWayne E. & Joann Nelson, Petitioner
- Docket No. 2604-06 · 2/28/2008 · T.C. Opinion · SwiftSteven P. & Jaime Nelson, Petitioner
- Docket No. 2603-06 · 2/28/2008 · T.C. Opinion · SwiftJon W. & Kristi Nelson, Petitioner
- Docket No. 674-02 · 2/19/2008 · T.C. Opinion · L. Paige MarvelJohn R. Menard, Petitioner
- Docket No. 673-02 · 2/19/2008 · T.C. Opinion · L. Paige MarvelMenard, Inc., Petitioner
- Docket No. 3575-06 · 2/4/2008 · T.C. Opinion · SwiftEstate of Duane B. Farnam, Deceased, Mark D. Farnam, Personal Representative, & Estate of Lois L. Farnam, Deceased; Mark D. Farnam, Personal Representative, Petitioners
- Docket No. 15190-05 · 1/24/2008 · T.C. Opinion · Mark V. HolmesEstate of Helen Christiansen, Deceased, Christine Christiansen Hamilton, Personal Representative, 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.