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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)

738 opinions indexed · filter: 2008 · showing most recent 100.

Docket No. 18170-98 · 12/30/2008 · T.C. Opinion · L. Paige Marvel
Bank of America Corporation & Subsidiaries as Successors to Merrill Lynch & Co., Inc. & Subsidiaries, Petitioners
Docket No. 24079-06 · 12/30/2008 · Memorandum Opinion · L. Paige Marvel
Gregory H. Haubrich, Petitioner
Docket No. 6340-06 · 12/30/2008 · Memorandum Opinion · Joseph H. Gale
Thomas P. Ruggeri, Petitioner
Docket No. 22720-07 · 12/29/2008 · Summary Opinion · Swift
Joseph Jellen, Petitioner
Docket No. 19333-07 · 12/29/2008 · Memorandum Opinion · Swift
Lourdes Vasquez, Petitioner
Docket No. 9704-06 · 12/29/2008 · Memorandum Opinion · Swift
Mark N. & Marla R. Kantor, Petitioner
Docket No. 16985-07 · 12/29/2008 · Summary Opinion · Swift
Joseph Jellen, Petitioner
Docket No. 12652-06 · 12/29/2008 · Summary Opinion · Goldberg
Cynthia M. Martinez, Petitioner
Docket No. 15592-06 · 12/29/2008 · Memorandum Opinion · James S. Halpern
William C. & Cristina Lowe, Petitioner
Docket No. 6192-07 · 12/23/2008 · Summary Opinion · Swift
Renita Rose Best, Petitioner
Docket No. 12245-07 · 12/23/2008 · Summary Opinion · Swift
Alan A. & Mary E. Sjoberg, Petitioner
Docket No. 29211-07 · 12/23/2008 · Memorandum Opinion · Dawson
Davis and Associates LLC, Petitioner
Docket No. 3836-06 · 12/23/2008 · Memorandum Opinion · Wherry
Virgilio M. & Magdalena R. Bascos, Petitioner
Docket No. 3837-06 · 12/23/2008 · Memorandum Opinion · Wherry
RVP Corporation, A Nevada Corporation a.k.a. Laguna Lake Cottage a.k.a. PMRX, Petitioners
Docket No. 29452-07 · 12/23/2008 · Summary Opinion · Swift
Keith & Dinah M. Freese, Petitioner
Docket No. 7880-07 · 12/23/2008 · Memorandum Opinion · Wherry
William Magdalin, Petitioner
Docket No. 28096-07 · 12/23/2008 · Memorandum Opinion · Jacobs
Steve A. Harry, Petitioner
Docket No. 24409-07 · 12/23/2008 · Summary Opinion · Gerber
Kenneth F. Reinert, Petitioner
Docket No. 1023-07 · 12/23/2008 · Summary Opinion · Gerber
Randolph Bruce & Rita C. Beasley, Petitioner
Docket No. 14816-06 · 12/22/2008 · Memorandum Opinion · L. Paige Marvel
Russell D. Kinney & Heather R. Kinney, Petitioners
Docket No. 3439-06 · 12/22/2008 · T.C. Opinion · Joseph Robert Goeke
New Millennium Trading, LLC, AJF-1, LLC, Tax Matters Partner, Petitioners
Docket No. 13534-05 · 12/22/2008 · Memorandum Opinion · Swift
Galen K. Heichel, Petitioner
Docket No. 10820-07 · 12/22/2008 · Memorandum Opinion · Maurice B. Foley
Motrya Olha Mayewsky, Petitioner
Docket No. 8293-07 · 12/22/2008 · Memorandum Opinion · Juan F. Vasquez
Carl Robert Wagenknecht, Jr., Petitioner
Docket No. 13505-05 · 12/22/2008 · Memorandum Opinion · Swift
Galen K. & Katherine J. Heichel, Petitioner
Docket No. 24615-06 · 12/22/2008 · Memorandum Opinion · Joseph H. Gale
Jacob & Fern Jankelovits, Petitioner
Docket No. 16356-06 · 12/22/2008 · Memorandum Opinion · Wherry
David & Beverly Altman, Petitioner
Docket No. 13504-05 · 12/22/2008 · Memorandum Opinion · Swift
Galen K. & Katherine J. Heichel, Petitioner
Docket No. 11296-05 · 12/22/2008 · Memorandum Opinion · Joseph Robert Goeke
Daniel J. & Brenda J. Stadnyk, Petitioner
Docket No. 15632-07 · 12/18/2008 · Order of Service of Transcript (Bench Opinion)
Frank Thomas, Petitioner
Docket No. 17203-06 · 12/17/2008 · T.C. Opinion · Swift
Ira & Tracy Nathel, Petitioner
Docket No. 7435-07 · 12/17/2008 · Order of Service of Transcript (Bench Opinion)
Ron J. Waterman, Petitioner
Docket No. 15601-06 · 12/17/2008 · Memorandum Opinion · Thomas B. Wells
Wayne K. Barrett, Petitioner
Docket No. 17204-06 · 12/17/2008 · T.C. Opinion · Swift
Sheldon & Ann M. Nathel, Petitioner
Docket No. 5935-07 · 12/17/2008 · Memorandum Opinion · Wherry
Natalya Guterman, Petitioner
Docket No. 14707-07 · 12/16/2008 · Summary Opinion · Gerber
Roni Ytshaky, Petitioner
Docket No. 13198-07 · 12/16/2008 · Memorandum Opinion · Haines
Stephen & Karen Meeh, Petitioner
Docket No. 402-08 · 12/16/2008 · Summary Opinion · Robert P. Ruwe
Edward M. & Elizabeth A. Dart, Petitioner
Docket No. 5690-05 · 12/16/2008 · T.C. Opinion · Mark V. Holmes
David W. Trout, Petitioner
Docket No. 5161-05 · 12/15/2008 · Memorandum Opinion · Haines
American Synergy Financial Co. Trust, R. Jacobsen, Trustee, Petitioners
Docket No. 18199-07 · 12/15/2008 · Summary Opinion · Gerber
Donald W. & Penny N. Nicholas, Petitioner
Docket No. 5162-05 · 12/15/2008 · Memorandum Opinion · Haines
Synergy Environmental Co. Trust a.k.a. American Synergy Co. Trust, David C. Clark, Trustee, Petitioners
Docket No. 4296-05 · 12/15/2008 · Memorandum Opinion · Haines
American Synergy Asbestos Removal Services, Inc. A.K.A. Synergy Environmental, Inc., Petitioners
Docket No. 2518-04 · 12/15/2008 · T.C. Opinion · Joseph Robert Goeke
Larry G. & Maria A. Walton Mitchell, Petitioner
Docket No. 17709-06 · 12/15/2008 · Memorandum Opinion · Juan F. Vasquez
Robert & Vienna Leshin, Petitioner
Docket No. 8482-07 · 12/15/2008 · Memorandum Opinion · Swift
Moshe Shafrir & Lilia Valitova, Petitioners
Docket No. 15861-07 · 12/15/2008 · Summary Opinion · Gerber
Jue-Ya Yang, Petitioner
Docket No. 3639-07 · 12/15/2008 · Order of Service of Transcript (Bench Opinion)
W. Russell & Teresa Van Camp, Petitioner
Docket No. 4592-05 · 12/15/2008 · Memorandum Opinion · Haines
American Synergy Corporation, Petitioner
Docket No. 4589-05 · 12/15/2008 · Memorandum Opinion · Haines
Clark C. Trust a.k.a. Clark C. Family Trust, Reed Humpherys, Trustee, Petitioners
Docket No. 4092-05 · 12/15/2008 · Memorandum Opinion · Haines
David C. & Wendy Clark, Petitioner
Docket No. 5163-05 · 12/15/2008 · Memorandum Opinion · Haines
Synergy Environmental Co. Trust, Steve Shallenberger, Trustee, Petitioners
Docket No. 1880-08 · 12/12/2008 · Order of Service of Transcript (Bench Opinion)
James Gregory Hurnblad, Petitioner
Docket No. 5078-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG 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. 246-08 · 12/11/2008 · Summary Opinion · Robert P. Ruwe
Jerry L. Lamb, Petitioner
Docket No. 18402-06 · 12/11/2008 · Summary Opinion · Wherry
Reynard Campbell, Petitioner
Docket No. 5152-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., John A. McMullen, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5149-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., David Boyer, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5151-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., Richard M. Kelleher, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5154-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., PCMG Trading Fund XX, LLC., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 23954-04 · 12/11/2008 · Memorandum Opinion · Mark V. Holmes
Estate of Thelma G. Hurford, Deceased, Donor; G. Michael Hurford, Independent Executor, Petitioners
Docket No. 5153-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., Michael Rowny, A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 5150-08 · 12/11/2008 · T.C. Opinion · Robert P. Ruwe
PCMG Trading Partners XX, L.P., Donald DeFosset, Jr., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 23964-04 · 12/11/2008 · Memorandum Opinion · Mark V. Holmes
Estate of Thelma G. Hurford, Deceased, G. Michael Hurford, Independent Executor, Petitioners
Docket No. 16232-06 · 12/10/2008 · Memorandum Opinion · Haines
Alan Lee & Debi Marie Kuykendall, Petitioner
Docket No. 15665-06 · 12/10/2008 · Memorandum Opinion · Kroupa
Alfred J. Olsen & Susan K. Smith, Petitioners
Docket No. 11370-06 · 12/10/2008 · Memorandum Opinion · James S. Halpern
Deelda L. Watson, Petitioner
Docket No. 8038-07 · 12/10/2008 · Memorandum Opinion · Kroupa
Alfred J. Olsen & Susan K. Smith, Petitioners
Docket No. 22804-07 · 12/9/2008 · Memorandum Opinion · Wherry
Arriane Redmond, Petitioner
Docket No. 18665-07 · 12/9/2008 · Order of Service of Transcript (Bench Opinion)
Gary & Charlotte Louden, Petitioner
Docket No. 10553-07 · 12/9/2008 · Memorandum Opinion · David Gustafson
Larry David Carothers, Petitioner
Docket No. 18883-07 · 12/9/2008 · Order of Service of Transcript (Bench Opinion)
Jimmy Lui, Petitioner
Docket No. 10006-07 · 12/9/2008 · Memorandum Opinion · Mary Ann Cohen
Howard & Rebecca Pate, Petitioner
Docket No. 26251-07 · 12/9/2008 · Order of Service of Transcript (Bench Opinion)
Katey Meredith & William P. Harris, Petitioner
Docket No. 1443-08 · 12/9/2008 · Order of Service of Transcript (Bench Opinion)
David B. Hawkins, Petitioner
Docket No. 14510-08 · 12/9/2008 · Order of Service of Transcript (Bench Opinion)
Frank Lawrence Conces, Petitioner
Docket No. 5756-07 · 12/8/2008 · Order of Service of Transcript (Bench Opinion)
James A. Wagner, Petitioner
Docket No. 7166-03 · 12/8/2008 · Memorandum Opinion · L. Paige Marvel
Dominick J. Vincentini, Petitioner
Docket No. 8916-07 · 12/8/2008 · Summary Opinion · Haines
Orlie E. Fay, Petitioner
Docket No. 26956-07 · 12/8/2008 · Order of Service of Transcript (Bench Opinion)
Derek Leon George, Petitioner
Docket No. 8927-07 · 12/8/2008 · Summary Opinion · Haines
Orlie E. Fay, Petitioner
Docket No. 640-07 · 12/4/2008 · Memorandum Opinion · Juan F. Vasquez
Oralia Pavia, Petitioner
Docket No. 21111-05 · 12/4/2008 · Summary Opinion · Gerber
Larry W. Koepke, Petitioner
Docket No. 5847-06 · 12/3/2008 · Memorandum Opinion · Maurice B. Foley
Marcus A. Katz, Petitioner
Docket No. 14484-06 · 12/3/2008 · Memorandum Opinion · L. Paige Marvel
January Transport, Inc., Petitioner
Docket No. 7217-04 · 12/3/2008 · T.C. Opinion · Thomas B. Wells
Martin David Hoyle, Petitioner
Docket No. 6705-06 · 12/1/2008 · Memorandum Opinion · Michael B. Thornton
James M. & Chau L. Sherman, Petitioner
Docket No. 5304-08 · 12/1/2008 · Order of Service of Transcript (Bench Opinion)
Otis Henry Woodard, Jr., Petitioner
Docket No. 18723-07 · 12/1/2008 · Order of Service of Transcript (Bench Opinion)
Ross Harvey King, Petitioner
Docket No. 5317-07 · 12/1/2008 · Memorandum Opinion · Juan F. Vasquez
Richard A. Custer, Petitioner
Docket No. 550-00 · 12/1/2008 · Memorandum Opinion · Mary Ann Cohen
David W. & Connie L. Swanson, Petitioner
Docket No. 19823-07 · 12/1/2008 · Order of Service of Transcript (Bench Opinion)
Hassan M. Omar, Petitioner
Docket No. 10745-06 · 12/1/2008 · Order of Service of Transcript (Bench Opinion)
Puran Richard Ramsahai & Ana Maria Ramsahai, Petitioners
Docket No. 551-00 · 12/1/2008 · Memorandum Opinion · Mary Ann Cohen
FSH Services; R. Richard Evans, Trustee, Petitioners
Docket No. 16821-07 · 11/28/2008 · Order of Service of Transcript (Bench Opinion)
Thomas V. Meyers, Petitioner
Docket No. 1024-08 · 11/26/2008 · Order of Service of Transcript (Bench Opinion)
Eric L. & Thays Pritchard, Petitioner
Docket No. 13923-08 · 11/26/2008 · Order of Service of Transcript (Bench Opinion)
Tracy Lynne Adamczyk, Petitioner
Docket No. 25789-06 · 11/26/2008 · Order of Service of Transcript (Bench Opinion)
John Curtis Pike, Petitioner
Docket No. 19940-07 · 11/26/2008 · Order of Service of Transcript (Bench Opinion)
Zeta Dianne Woodruff, Petitioner
Docket No. 14551-02 · 11/25/2008 · Memorandum Opinion · Mark V. Holmes
Thomas J. Barrow, 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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