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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)

105 opinions indexed · filter: 2014 · TCOP · showing most recent 100.

Docket No. 14820-11 · 11/26/2014 · T.C. Opinion · Ronald L. Buch
RSW Enterprises, Inc., Petitioner
Docket No. 14821-11 · 11/26/2014 · T.C. Opinion · Ronald L. Buch
Key Lime Investments, Inc., Petitioner
Docket No. 18172-12 · 11/20/2014 · T.C. Opinion · John O. Colvin
Robert Lippolis, Petitioner
Docket No. 11476-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Steven R. Rader, Petitioner
Docket No. 27722-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Steven R. Rader, Petitioner
Docket No. 11409-11 · 10/29/2014 · T.C. Opinion · James S. Halpern
Vivian L. Rader, Petitioner
Docket No. 671-10 · 10/16/2014 · T.C. Opinion · Wherry
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9042-08 · 10/16/2014 · T.C. Opinion · Wherry
Ofenpass Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7554-08 · 10/16/2014 · T.C. Opinion · Wherry
Bielersee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9036-08 · 10/16/2014 · T.C. Opinion · Wherry
Susten Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 19925-08 · 10/16/2014 · T.C. Opinion · Wherry
Ironwood Trading, LLC, Windmere Fund, LLC., Tax Matters Partner, Petitioners
Docket No. 7556-08 · 10/16/2014 · T.C. Opinion · Wherry
Grey Stone Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9039-08 · 10/16/2014 · T.C. Opinion · Wherry
Riversedge Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9125-08 · 10/16/2014 · T.C. Opinion · Wherry
Harlan Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 30586-09 · 10/16/2014 · T.C. Opinion · Wherry
John E. Rogers & Frances L. Rogers, Petitioners
Docket No. 19924-08 · 10/16/2014 · T.C. Opinion · Wherry
Bodensee Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9041-08 · 10/16/2014 · T.C. Opinion · Wherry
Monte Rosa Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13981-09 · 10/16/2014 · T.C. Opinion · Wherry
Zugersee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9121-08 · 10/16/2014 · T.C. Opinion · Wherry
Knight Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9040-08 · 10/16/2014 · T.C. Opinion · Wherry
Murtensee Trading, LLC, Arrowhead Fund, LLC., Tax Matters Partner, Petitioners
Docket No. 9124-08 · 10/16/2014 · T.C. Opinion · Wherry
Dent-Blanche Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9021-08 · 10/16/2014 · T.C. Opinion · Wherry
Thornhill Trading LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9127-08 · 10/16/2014 · T.C. Opinion · Wherry
Larkspur Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13983-09 · 10/16/2014 · T.C. Opinion · Wherry
Riversedge Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9038-08 · 10/16/2014 · T.C. Opinion · Wherry
R B Taylor Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9037-08 · 10/16/2014 · T.C. Opinion · Wherry
Remington Trading. LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 14094-08 · 10/16/2014 · T.C. Opinion · Wherry
Davis Fund, LLC., Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7555-08 · 10/16/2014 · T.C. Opinion · Wherry
Ridgeway Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7625-08 · 10/16/2014 · T.C. Opinion · Wherry
Northgate Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9035-08 · 10/16/2014 · T.C. Opinion · Wherry
Saddlebrook Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13980-09 · 10/16/2014 · T.C. Opinion · Wherry
Zurichsee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9126-08 · 10/16/2014 · T.C. Opinion · Wherry
Grand-Combin Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9122-08 · 10/16/2014 · T.C. Opinion · Wherry
Essex Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 16796-08 · 10/16/2014 · T.C. Opinion · Wherry
Cumnor Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9123-08 · 10/16/2014 · T.C. Opinion · Wherry
Lyman Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 27636-09 · 10/16/2014 · T.C. Opinion · Wherry
Gary R. Fears, Petitioner
Docket No. 7553-08 · 10/16/2014 · T.C. Opinion · Wherry
Zugersee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7552-08 · 10/16/2014 · T.C. Opinion · Wherry
Connemara Trading Group, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9128-08 · 10/16/2014 · T.C. Opinion · Wherry
Lakeview Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7618-08 · 10/16/2014 · T.C. Opinion · Wherry
Turnberry Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 7551-08 · 10/16/2014 · T.C. Opinion · Wherry
Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 13982-09 · 10/16/2014 · T.C. Opinion · Wherry
Warner Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 21076-11 · 10/9/2014 · T.C. Opinion · Jacobs
Applied Research Associates, Inc. and Affiliate, Petitioners
Docket No. 29562-12 · 10/6/2014 · T.C. Opinion · John O. Colvin
Mica Ringo, Petitioner
Docket No. 8512-14 · 10/6/2014 · T.C. Opinion · Dawson
Daniel Richard Buczek, Petitioner
Docket No. 6674-13 · 10/2/2014 · T.C. Opinion · John O. Colvin
Thomas M. Comparini & Vicki Comparini, Petitioners
Docket No. 15479-11 · 10/1/2014 · T.C. Opinion · Chiechi
Law Office of John H. Eggertsen P.C., Petitioner
Docket No. 22577-11 · 9/23/2014 · T.C. Opinion · James S. Halpern
Gerd Topsnik, Petitioner
Docket No. 17284-12 · 9/23/2014 · T.C. Opinion · L. Paige Marvel
James C. Cooper & Lorelei M. Cooper, Petitioners
Docket No. 24166-12 · 9/23/2014 · T.C. Opinion · Kathleen Kerrigan
Dennis E. Bohner, Petitioner
Docket No. 8393-12 · 9/17/2014 · T.C. Opinion · Ronald L. Buch
Beekman Vista, Inc., Petitioner
Docket No. 2685-11 · 9/17/2014 · T.C. Opinion · Ronald L. Buch
Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner, Petitioners
Docket No. 12075-13 · 9/16/2014 · T.C. Opinion · Robert P. Ruwe
Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited, Petitioners
Docket No. 13925-12 · 9/15/2014 · T.C. Opinion · Wherry
Steven Yari, Petitioner
Docket No. 28223-12 · 8/28/2014 · T.C. Opinion · Joseph Robert Goeke
G. Douglas Barkett & Rita M. Barkett, Petitioners
Docket No. 24414-12 · 8/26/2014 · T.C. Opinion · James S. Halpern
Parimal H. Shankar & Malti S. Trivedi, Petitioners
Docket No. 12341-05 · 8/13/2014 · T.C. Opinion · Ronald L. Buch
John C. Bedrosian & Judith D. Bedrosian, Petitioners
Docket No. 9324-08 · 8/11/2014 · T.C. Opinion · James S. Halpern
RERI Holdings I, LLC, Jeff Blau, Tax Matters Partner, Petitioners
Docket No. 725-12 · 7/23/2014 · T.C. Opinion · Tannenwald
Renald Eichler, Petitioner
Docket No. 20755-12 · 7/17/2014 · T.C. Opinion · Albert G. Lauber
Guardian Industries Corp., Petitioner
Docket No. 19081-12 · 6/24/2014 · T.C. Opinion · Chiechi
Eric Onyango, Petitioner
Docket No. 27788-11 · 6/24/2014 · T.C. Opinion · Chiechi
Eric Onyango, Petitioner
Docket No. 6839-95 · 6/17/2014 · T.C. Opinion · Robert P. Ruwe
Douglas P. Snow, Petitioner
Docket No. 6838-95 · 6/17/2014 · T.C. Opinion · Robert P. Ruwe
Douglas P. Snow & Deborah J. Snow, Petitioners
Docket No. 20466-11 · 6/9/2014 · T.C. Opinion · Albert G. Lauber
Clifford A. Abrahamsen & Sole K. Abrahamsen, Petitioners
Docket No. 11332-13 · 6/4/2014 · T.C. Opinion · Kroupa
Whistleblower 11332-13W, Petitioner
Docket No. 10565-11 · 6/2/2014 · T.C. Opinion · Wherry
Howard Hughes Properties, Inc., Petitioner
Docket No. 10539-11 · 6/2/2014 · T.C. Opinion · Wherry
The Howard Hughes Company, LLC f.k.a. The Howard Hughes Corporation, and Subsidiaries, Petitioners
Docket No. 10882-10 · 5/29/2014 · T.C. Opinion · L. Paige Marvel
Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees, Petitioners
Docket No. 10883-10 · 5/29/2014 · T.C. Opinion · L. Paige Marvel
David P. Reynolds Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees, Petitioners
Docket No. 10884-10 · 5/29/2014 · T.C. Opinion · L. Paige Marvel
Margaret R. Mackell Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees, Petitioners
Docket No. 10885-10 · 5/29/2014 · T.C. Opinion · L. Paige Marvel
Dorothy R. Brotherton Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees, Petitioners
Docket No. 29126-11 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
Israel Greenwald & Ruth Greenwald, Petitioners
Docket No. 3212-12 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
Michael Cohen & Susan Cohen, Petitioners
Docket No. 3203-12 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
Paul H. Hildebrandt & Judith A. Hildebrandt, Petitioners
Docket No. 3216-12 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
Jonathan L. Levine & Sarah S. Levine, Petitioners
Docket No. 3213-12 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
Bernard J. Sachs & Joan K. Sachs, Petitioners
Docket No. 3215-12 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
David Kraus & Susan Kraus, Petitioners
Docket No. 3218-12 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
David S. Marsden & Rosemary Marsden, Petitioners
Docket No. 3217-12 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
John A. Hildebrandt & Jean E. Hildebrandt, Petitioners
Docket No. 29244-11 · 5/21/2014 · T.C. Opinion · Ronald L. Buch
Brian Auchter & Nancy Auchter, Petitioners
Docket No. 22894-12 · 5/19/2014 · T.C. Opinion · Joseph W. Nega
Marvin E. DeBough, Petitioner
Docket No. 16534-08 · 5/14/2014 · T.C. Opinion · Joseph Robert Goeke
Logan M. Chandler & Nanette Ambrose-Chandler, Petitioners
Docket No. 19884-12 · 5/5/2014 · T.C. Opinion · Albert G. Lauber
Panagiota Pam Sotiropoulos, Petitioner
Docket No. 3602-12 · 4/23/2014 · T.C. Opinion · Wherry
Bruce M. Kraft, Petitioner
Docket No. 9177-08 · 4/16/2014 · T.C. Opinion · James S. Halpern
Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 9178-08 · 4/16/2014 · T.C. Opinion · James S. Halpern
Ad Global 2000 Fund LLC, Warsaw Television Cable Corp., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 3937-12 · 4/3/2014 · T.C. Opinion · John O. Colvin
SECC Corporation, Petitioner
Docket No. 8055-12 · 4/2/2014 · T.C. Opinion · Albert G. Lauber
Ory Eshel & Linda Coryell Eshel, Petitioners
Docket No. 6539-12 · 3/27/2014 · T.C. Opinion · Thomas B. Wells
Patricia A. Moosally, Petitioner
Docket No. 15392-11 · 3/27/2014 · T.C. Opinion · Richard T. Morrison
Frank Aragona Trust, Paul Aragona, Executive Trustee, Petitioners
Docket No. 24563-11 · 3/11/2014 · T.C. Opinion · James S. Halpern
Shiraz Lakhani, Petitioner
Docket No. 9219-11 · 3/11/2014 · T.C. Opinion · Ronald L. Buch
Michael E. Wachter & Kelly A. Wachter, Petitioners
Docket No. 21212-10 · 3/11/2014 · T.C. Opinion · James S. Halpern
Shiraz Noormohamed Lakhani, Petitioner
Docket No. 9213-11 · 3/11/2014 · T.C. Opinion · Ronald L. Buch
Patrick J. Wachter & Louise M. Wachter, Petitioners
Docket No. 11770-12 · 2/24/2014 · T.C. Opinion · Robert P. Ruwe
Lisa Beamon Swint, Petitioner
Docket No. 16387-12 · 2/24/2014 · T.C. Opinion · Kroupa
Craig Patrick & Michele Patrick, Petitioners
Docket No. 1400-10 · 2/12/2014 · T.C. Opinion · Wherry
Shea Homes, LP, J F Shea, LP, f.k.a. J F Shea, LLC, Tax Matters Partner, Petitioners
Docket No. 15479-11 · 2/12/2014 · T.C. Opinion · Chiechi
Law Office of John H. Eggertsen P.C., Petitioner
Docket No. 29271-09 · 2/12/2014 · T.C. Opinion · Wherry
Shea Homes, Inc. And Subsidiaries, 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.

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