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)
698 opinions indexed · filter: 2007 · showing most recent 100.
- Docket No. 2826-06 · 12/27/2007 · T.C. Opinion · Mark V. HolmesPeter P. & Karen R. Baltic, Petitioner
- Docket No. 23041-04 · 12/27/2007 · Summary Opinion · Lewis R. CarluzzoJack D. Eller, Petitioner
- Docket No. 21616-06 · 12/27/2007 · Memorandum Opinion · Joseph Robert GoekeDarrell Joe Harper, Petitioner
- Docket No. 3521-07 · 12/26/2007 · T.C. Opinion · Michael B. ThorntonTobias & Gertrude O. Weiss, Petitioner
- Docket No. 24581-06 · 12/26/2007 · Memorandum Opinion · Juan F. VasquezJohn C. & Judith D. Bedrosian, Petitioner
- Docket No. 14688-06 · 12/26/2007 · Memorandum Opinion · Joseph H. GaleMarc & Sherri Ward, Petitioner
- Docket No. 9664-07 · 12/26/2007 · Memorandum Opinion · Juan F. VasquezStone Canyon Partners, JCB Stone Canyon Investments, LLC, Tax Matters Partner, Petitioners
- Docket No. 6641-03 · 12/26/2007 · Memorandum Opinion · James S. HalpernLinda K. Minton, Petitioner
- Docket No. 23959-06 · 12/26/2007 · Memorandum Opinion · HainesKathleen Jackson, Petitioner
- Docket No. 5757-05 · 12/26/2007 · Summary Opinion · Lewis R. CarluzzoKevin & Deborah Keith, Petitioner
- Docket No. 12341-05 · 12/26/2007 · Memorandum Opinion · Juan F. VasquezJohn C. Bedrosian & Judith D. Bedrosian, Petitioners
- Docket No. 14511-06 · 12/20/2007 · Memorandum Opinion · LaroEstate of Kwang Lee, Deceased, Anthony J. Frese, Executor, Petitioners
- Docket No. 12051-05 · 12/19/2007 · Summary Opinion · DawsonDenis M. Katchmeric, Petitioner
- Docket No. 23412-05 · 12/19/2007 · Memorandum Opinion · HainesJ. Ramsay & Elizabeth Farah, Petitioner
- Docket No. 468-02 · 12/19/2007 · Memorandum Opinion · L. Paige MarvelEstate of Sylvia Gore, Deceased; Pamela Powell, Personal Representative, Petitioners
- Docket No. 13227-05 · 12/17/2007 · Memorandum Opinion · GerberRhett Rance & Alice Avila Smith, Petitioner
- Docket No. 13228-05 · 12/17/2007 · Memorandum Opinion · GerberRhett Rance & Alice Avila Smith, Petitioner
- Docket No. 14505-04 · 12/17/2007 · Summary Opinion · DawsonMichael L. & Ann Burski, Petitioner
- Docket No. 6086-06 · 12/17/2007 · Summary Opinion · Robert P. RuweLisa J. Tomlinson, Petitioner
- Docket No. 11902-05 · 12/17/2007 · Memorandum Opinion · GerberRhett Rance & Alice Avila Smith, Petitioner
- Docket No. 16445-05 · 12/17/2007 · Summary Opinion · Robert P. RuweLisa J. Tomlinson, Petitioner
- Docket No. 13226-05 · 12/17/2007 · Memorandum Opinion · GerberJ. Zane Smith & Shannon R. Creese Smith, Petitioners
- Docket No. 18901-05 · 12/17/2007 · Summary Opinion · Mary Ann CohenPaul Marcillese Shelton & Felicia Laverne Graham, Petitioners
- Docket No. 13225-05 · 12/17/2007 · Memorandum Opinion · GerberJoel Rance & LaRhea Smith, Petitioner
- Docket No. 12998-05 · 12/13/2007 · Summary Opinion · GoldbergAntonio O. Neal, Petitioner
- Docket No. 20860-05 · 12/13/2007 · Memorandum Opinion · LaroEstate of Concetta H. Rector, Deceased, John M. Rector, II, Co-Executor and Co-Trustee, Petitioners
- Docket No. 17614-05 · 12/11/2007 · Memorandum Opinion · WherryJames G. & Elaine A. Wanchek, Petitioner
- Docket No. 23914-05 · 12/11/2007 · Memorandum Opinion · L. Paige MarvelHailu Yohannes Awlachew, Petitioner
- Docket No. 21845-05 · 12/11/2007 · Summary Opinion · JacobsForrest Jackson, Petitioner
- Docket No. 21941-05 · 12/10/2007 · Summary Opinion · Lewis R. CarluzzoRichard & Arline Muller, Petitioner
- Docket No. 22697-04 · 12/10/2007 · Summary Opinion · GoldbergDouglas W. & Gail Caple, Petitioner
- Docket No. 10068-05 · 12/10/2007 · Memorandum Opinion · HainesJoseph M. & Marjorie Sita, Petitioner
- Docket No. 15629-04 · 12/10/2007 · Memorandum Opinion · Thomas B. WellsFrank H. Black & Marla C. Black, Petitioners
- Docket No. 13920-06 · 12/10/2007 · Memorandum Opinion · Michael B. ThorntonEstate of Bonnie W. Deese, Deceased, Gladys Deese, Personal Representative, Petitioners
- Docket No. 4207-06 · 12/6/2007 · Summary Opinion · Mary Ann CohenThomas A. Schroeder, Petitioner
- Docket No. 23348-06 · 12/6/2007 · Summary Opinion · HainesBryan Douglas Emmel, Petitioner
- Docket No. 10634-05 · 12/5/2007 · Memorandum Opinion · LaroV.R. De Angelis M.D.P.C. & R.T. Domingo M.D.P.C., V.R. De Angelis M.D.P.C., Tax Matters Partner, Petitioners
- Docket No. 10636-05 · 12/5/2007 · Memorandum Opinion · LaroRodolfo & Bernadette Domingo, Petitioner
- Docket No. 3189-06 · 12/5/2007 · Memorandum Opinion · WherryRobert K. & Cheryl Hardwick, Petitioner
- Docket No. 10638-05 · 12/5/2007 · Memorandum Opinion · LaroAnthony J. & Mary Ann Capizzi, Petitioner
- Docket No. 10635-05 · 12/5/2007 · Memorandum Opinion · LaroVincent & Jeanette DeAngelis, Petitioner
- Docket No. 13967-06 · 12/5/2007 · Summary Opinion · HainesRenard Halliburton, Petitioner
- Docket No. 19207-06 · 12/5/2007 · Memorandum Opinion · Mary Ann CohenWilliam R. & Betty O. Bass, Petitioner
- Docket No. 10637-05 · 12/5/2007 · Memorandum Opinion · LaroKeith & Kathleen Durante, Petitioner
- Docket No. 10888-04 · 12/4/2007 · Memorandum Opinion · Juan F. VasquezRichard L. Owens, Jr., Petitioner
- Docket No. 22828-05 · 12/4/2007 · Memorandum Opinion · Juan F. VasquezDavid C. McDonald, Petitioner
- Docket No. 8717-04 · 12/4/2007 · Memorandum Opinion · Juan F. VasquezDale P. Role, Petitioner
- Docket No. 26168-06 · 12/3/2007 · Summary Opinion · CouvillionDimitri L. Harris, Petitioner
- Docket No. 22010-05 · 12/3/2007 · Memorandum Opinion · SwiftWilliam & Cathy A. Bennett, Petitioner
- Docket No. 14742-05 · 11/29/2007 · Memorandum Opinion · KroupaMMC Corp., Midwest Mechanical Contractors, Inc., M W Builders, Inc., Midwest Mechanical Contractors Of New Jersey, Inc. and Pahor Air Conditioning, Inc., Petitioners
- Docket No. 10084-04 · 11/28/2007 · Memorandum Opinion · Juan F. VasquezJennifer J. Kemper, Petitioner
- Docket No. 9219-04 · 11/28/2007 · Memorandum Opinion · Juan F. VasquezEdward C. Seman, Jr., Petitioner
- Docket No. 8128-05 · 11/28/2007 · Summary Opinion · Mary Ann CohenPatricia H. Devlin, Petitioner
- Docket No. 18183-05 · 11/27/2007 · Memorandum Opinion · ChiechiGeoff & Audrey Eyler, Petitioner
- Docket No. 15572-05 · 11/27/2007 · Memorandum Opinion · ChiechiRalph E. & Erika C. Frahm, Petitioner
- Docket No. 12141-06 · 11/26/2007 · Memorandum Opinion · Mary Ann CohenJuan & Esther Ramirez, Petitioner
- Docket No. 12139-06 · 11/26/2007 · Memorandum Opinion · Mary Ann CohenJuan Ramirez, Petitioner
- Docket No. 8881-06 · 11/26/2007 · Summary Opinion · Peter J. PanuthosRobert A. White, Petitioner
- Docket No. 14584-07 · 11/26/2007 · Summary Opinion · ArmenJohn S. Burke, Petitioner
- Docket No. 13873-05 · 11/26/2007 · Memorandum Opinion · Michael B. ThorntonCarmelo Montalbano, Petitioner
- Docket No. 7590-02 · 11/26/2007 · Memorandum Opinion · HainesCharles R. Cutler, Petitioner
- Docket No. 24445-05 · 11/21/2007 · Summary Opinion · WhalenChad W. & Aliza Kold-Warren, Petitioner
- Docket No. 7431-06 · 11/21/2007 · Summary Opinion · DeanHoward K. Hager, Petitioner
- Docket No. 8412-04 · 11/21/2007 · Memorandum Opinion · Juan F. VasquezZellard & Cheryl D. Lemon, Petitioner
- Docket No. 2212-05 · 11/21/2007 · Memorandum Opinion · Juan F. VasquezDiane M. Barber, Petitioner
- Docket No. 4188-05 · 11/21/2007 · Memorandum Opinion · WhalenRamzy M. & Lena Kopty, Petitioner
- Docket No. 6295-05 · 11/21/2007 · Summary Opinion · CouvillionLucien Joseph Larvadain, Petitioner
- Docket No. 15014-06 · 11/20/2007 · Memorandum Opinion · ChiechiMohammed Ali Gazi and Estate of Raees Iftekhar Gazi, Deceased; Mohammed Ali Gazi, Personal Representative, Petitioners
- Docket No. 16460-06 · 11/19/2007 · Memorandum Opinion · Joseph Robert GoekeCreed J. Pearson, Petitioner
- Docket No. 23664-05 · 11/19/2007 · Summary Opinion · KroupaLinda M. Myers, Petitioner
- Docket No. 295-06 · 11/19/2007 · Summary Opinion · Maurice B. FoleyLaVerne S. VanZant, Petitioner
- Docket No. 18246-04 · 11/15/2007 · Memorandum Opinion · L. Paige MarvelDennis L. & Margaret J. Knudsen, Petitioner
- Docket No. 10467-05 · 11/15/2007 · Summary Opinion · DeanFrancine Edwards, Petitioner
- Docket No. 6346-06 · 11/15/2007 · T.C. Opinion · SwiftMichael V. & Georgina C. Severo, Petitioner
- Docket No. 12629-05 · 11/14/2007 · Memorandum Opinion · James S. HalpernTopaz Trading, LLC, Sentinel Advisors, LLC, Tax Matters Partner, Petitioners
- Docket No. 12361-05 · 11/14/2007 · Memorandum Opinion · James S. HalpernSterling Trading Opportunities, LLC; Sentinel Advisors, LLC, Tax Matters Partner, Petitioners
- Docket No. 18961-05 · 11/13/2007 · Summary Opinion · Lewis R. CarluzzoCarolyn D. Fenderson, Petitioner
- Docket No. 12116-05 · 11/13/2007 · Memorandum Opinion · Juan F. VasquezJoshua D. Swanson, Petitioner
- Docket No. 10884-04 · 11/13/2007 · Memorandum Opinion · Juan F. VasquezDiane M. Barber, Petitioner
- Docket No. 4631-06 · 11/13/2007 · Summary Opinion · Lewis R. CarluzzoGregory J. Farris, Petitioner
- Docket No. 2409-07 · 11/7/2007 · Summary Opinion · DawsonWilliam Franklin Salzman II, Petitioner
- Docket No. 21823-05 · 11/7/2007 · Memorandum Opinion · L. Paige MarvelMichael L. Medkiff, Petitioner
- Docket No. 21860-05 · 11/7/2007 · Memorandum Opinion · L. Paige MarvelDon M. Ticinovich, Petitioner
- Docket No. 9713-06 · 11/7/2007 · Memorandum Opinion · James S. HalpernRobin T. Hardie, Petitioner
- Docket No. 15883-06 · 11/6/2007 · Memorandum Opinion · Joseph Robert GoekeDisamodha C. & Narlie Amarasinghe, Petitioner
- Docket No. 14062-06 · 11/6/2007 · Memorandum Opinion · Joseph Robert GoekeJeanne E. Amarasinghe, Petitioner
- Docket No. 6796-06 · 11/6/2007 · Summary Opinion · Peter J. PanuthosHector F. Arias & Carolee Purcell, Petitioners
- Docket No. 10082-04 · 11/5/2007 · Memorandum Opinion · Juan F. VasquezJay D. Ranson, Petitioner
- Docket No. 4704-05 · 11/5/2007 · Memorandum Opinion · Juan F. VasquezPatrick D. Stevens, Petitioner
- Docket No. 6366-05 · 11/5/2007 · Memorandum Opinion · WherryCharles Mandeville, Petitioner
- Docket No. 8251-06 · 11/5/2007 · Summary Opinion · DeanKenneth Holten & Marie K. Morilus Black, Petitioner
- Docket No. 11606-05 · 11/5/2007 · Memorandum Opinion · SwiftRonald E. Byers, Petitioner
- Docket No. 14724-05 · 11/1/2007 · T.C. Opinion · LaroPSB Holdings, Inc., Petitioner
- Docket No. 7849-06 · 11/1/2007 · Summary Opinion · GoldbergRichard G. Keene, Petitioner
- Docket No. 20253-04 · 11/1/2007 · T.C. Opinion · Mary Ann CohenSherrel & Leslie Stephen Jones, Petitioner
- Docket No. 16263-05 · 11/1/2007 · Summary Opinion · GoldbergWayne Smith, Petitioner
- Docket No. 1182-06 · 10/31/2007 · Memorandum Opinion · KroupaGregory Eugene Thompson, Petitioner
- Docket No. 7618-06 · 10/31/2007 · Summary Opinion · GoldbergFestus E. & Paulene Harris Obiakor, Petitioner
- Docket No. 23150-04 · 10/30/2007 · T.C. Opinion · Joseph Robert GoekeEstate of Joseph Giamelli, Joann Giamelli, Executor, Petitioners
- Docket No. 22650-05 · 10/30/2007 · Memorandum Opinion · Maurice B. FoleySusan Kay Dowell, 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.