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)
54 opinions indexed · filter: 2012 · TCOP · showing most recent 54.
- Docket No. 6116-11 · 12/19/2012 · T.C. Opinion · David GustafsonRachel George, Petitioner
- Docket No. 15083-10 · 12/19/2012 · T.C. Opinion · David GustafsonRachel George, Petitioner
- Docket No. 28738-09 · 12/19/2012 · T.C. Opinion · David GustafsonBilly Edward & Phoebe J. Armstrong, Petitioner
- Docket No. 4592-08 · 11/26/2012 · T.C. Opinion · James S. HalpernTheodore B. Gould and Estate of Helen C. Gould, Deceased, Theodore B. Gould, Executor, Petitioners
- Docket No. 11606-10 · 11/26/2012 · T.C. Opinion · James S. HalpernTheodore B. Gould and Estate of Helen C. Gould, Deceased, Theodore B. Gould, Executor, Petitioners
- Docket No. 5887-07 · 11/26/2012 · T.C. Opinion · James S. HalpernTheodore B. Gould and Estate of Helen C. Gould, Deceased, Theodore B. Gould, Executor, Petitioners
- Docket No. 16202-09 · 11/13/2012 · T.C. Opinion · James S. HalpernFrancis J. & Jennifer Dirico, Petitioner
- Docket No. 565-11 · 11/5/2012 · T.C. Opinion · Thomas B. WellsRobert D. Packard, Petitioner
- Docket No. 7561-10 · 10/25/2012 · T.C. Opinion · JacobsStanley W. & Bonnie S. Irby, Petitioner
- Docket No. 7562-10 · 10/25/2012 · T.C. Opinion · JacobsDale & Wendy M. Irby, Petitioner
- Docket No. 7559-10 · 10/25/2012 · T.C. Opinion · JacobsCharles R. & Irene Irby, Petitioner
- Docket No. 12104-03 · 10/23/2012 · T.C. Opinion · James S. HalpernWhitehouse Hotel Limited Partnership; QHR Holdings-New Orleans, Ltd., Tax Matters Partner, Petitioners
- Docket No. 26925-11 · 10/9/2012 · T.C. Opinion · KroupaRaymond Cohen, Petitioner
- Docket No. 24096-08 · 10/4/2012 · T.C. Opinion · KroupaRobert S. & Marsha M. Yarish, Petitioner
- Docket No. 20946-08 · 9/27/2012 · T.C. Opinion · Joseph H. GaleNorman Hinerfeld, Petitioner
- Docket No. 18177-11 · 9/25/2012 · T.C. Opinion · James S. HalpernArnold Bruce Winslow, Petitioner
- Docket No. 10075-08 · 9/24/2012 · T.C. Opinion · Joseph Robert GoekeHewlett-Packard Company and Consolidated Subsidiaries, Petitioner
- Docket No. 21976-07 · 9/24/2012 · T.C. Opinion · Joseph Robert GoekeHewlett-Packard Company and Consolidated Subsidiaries, Petitioner
- Docket No. 18298-07 · 9/10/2012 · T.C. Opinion · Joseph Robert GoekeGaughf Properties, L.P., Balazs Ventures, LLC, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 12642-01 · 8/30/2012 · T.C. Opinion · L. Paige MarvelGerdau Macsteel Inc. and Affiliated Subsidiaries, Petitioner
- Docket No. 1376-10 · 8/30/2012 · T.C. Opinion · WherryThrifty Oil Co. & Subsidiaries, Petitioner
- Docket No. 4775-11 · 8/9/2012 · T.C. Opinion · Thomas B. WellsLuther Herbert Allcorn, III, Petitioner
- Docket No. 7099-10 · 8/8/2012 · T.C. Opinion · Thomas B. WellsJoseph & Christina F. Veriha, Petitioner
- Docket No. 14406-08 · 8/2/2012 · T.C. Opinion · KroupaMartin Olive, Petitioner
- Docket No. 19291-10 · 7/19/2012 · T.C. Opinion · James S. HalpernLeah M. Carlebach & Uriel Fried, Petitioners
- Docket No. 11694-09 · 6/27/2012 · T.C. Opinion · DawsonUpen G. & Avanti D. Patel, Petitioner
- Docket No. 7466-11 · 5/21/2012 · T.C. Opinion · KroupaJack & Joan E. Trugman, Petitioner
- Docket No. 24168-10 · 5/17/2012 · T.C. Opinion · Joseph Robert GoekeFaina Bronstein, Petitioner
- Docket No. 3143-10 · 5/14/2012 · T.C. Opinion · WherryShannon L. Fernandez, Petitioner
- Docket No. 13224-09 · 5/8/2012 · T.C. Opinion · Thomas B. WellsThomas Edward Settles, Petitioner
- Docket No. 13225-09 · 5/8/2012 · T.C. Opinion · Thomas B. WellsThomas Edward Settles, Petitioner
- Docket No. 27369-10 · 5/7/2012 · T.C. Opinion · David GustafsonHershal Weber, Petitioner
- Docket No. 15074-10 · 5/1/2012 · T.C. Opinion · L. Paige MarvelRosemarie E. Harrison, Petitioner
- Docket No. 10891-10 · 4/3/2012 · T.C. Opinion · HainesRamona L. Mitchell, Petitioner
- Docket No. 24080-08 · 4/2/2012 · T.C. Opinion · Maurice B. FoleyJay & Frances Sewards, Petitioner
- Docket No. 18911-08 · 3/29/2012 · T.C. Opinion · L. Paige MarvelEstate of Clyde W. Turner, Sr., Deceased, W. Barclay Rushton, Executor, Petitioners
- Docket No. 27849-09 · 3/28/2012 · T.C. Opinion · Joseph H. GaleCarol Diane Gray, Petitioner
- Docket No. 14880-07 · 3/26/2012 · T.C. Opinion · Juan F. VasquezRawls Group, L.P., Rawls Family, L.P., Rawls Management Corporation, Jerry Rawls and The Jerry S. Rawls Business Trust, Jerry Rawls, Trustee, Partners Other Than the Tax Matters Partner, Petitioners
- Docket No. 12937-07 · 3/26/2012 · T.C. Opinion · Juan F. VasquezRawls Trading, LP, Rawls Management Corporation, Tax Matters Partner, Petitioners
- Docket No. 12938-07 · 3/26/2012 · T.C. Opinion · Juan F. VasquezRawls Family, LP, Rawls Management Corporation, Tax Matters Partner, Petitioners
- Docket No. 12942-09 · 3/19/2012 · T.C. Opinion · JacobsGeorge C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
- Docket No. 15932-07 · 3/13/2012 · T.C. Opinion · John O. ColvinJohn J. McLaine, Petitioner
- Docket No. 14706-09 · 3/13/2012 · T.C. Opinion · John O. ColvinJonathan E. & Marylou Stromme, Petitioner
- Docket No. 16443-09 · 3/5/2012 · T.C. Opinion · Mary Ann CohenBruce H. Voss, Petitioner
- Docket No. 10493-10 · 3/5/2012 · T.C. Opinion · WherryKurt A. Strode, Petitioner
- Docket No. 16421-09 · 3/5/2012 · T.C. Opinion · Mary Ann CohenCharles J. Sophy, Petitioner
- Docket No. 27274-08 · 3/5/2012 · T.C. Opinion · WherryKurt A. Strode, Petitioner
- Docket No. 9458-10 · 2/29/2012 · T.C. Opinion · HainesResearch Corporation, Petitioner
- Docket No. 14510-05 · 2/13/2012 · T.C. Opinion · BegheTigers Eye Trading, LLC, Sentinel Advisors, LLC, Tax Matters Partner, Petitioners
- Docket No. 13048-10 · 2/6/2012 · T.C. Opinion · David GustafsonEugene Koprowski, Petitioner
- Docket No. 16696-10 · 1/30/2012 · T.C. Opinion · Maurice B. FoleyFrancis T. & Maureen P. Foster, Petitioner
- Docket No. 2901-09 · 1/25/2012 · T.C. Opinion · Mark V. HolmesMyles Lorentz, Inc., Petitioner
- Docket No. 3793-08 · 1/12/2012 · T.C. Opinion · David GustafsonCaltex Oil Venture, Caltex Management Corporation, Tax Matters Partner, Petitioners
- Docket No. 26595-09 · 1/11/2012 · T.C. Opinion · David GustafsonAnn Marie Minihan, Petitioner and John J. Minihan, Jr., Intervenor, 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.