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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)

799 opinions indexed · filter: 2009 · showing most recent 100.

Docket No. 1318-07 · 12/30/2009 · Memorandum Opinion · Michael B. Thornton
Ivan Gale Carney, Petitioner
Docket No. 15717-08 · 12/30/2009 · Memorandum Opinion · Kroupa
Estate of Paul Rule, Deceased, Betty Rule, Successor Administrator, Petitioners
Docket No. 835-08 · 12/29/2009 · Order of Service of Transcript (Bench Opinion)
Kenneth O. Etefia, Petitioner
Docket No. 29911-08 · 12/29/2009 · Summary Opinion · Gerber
Aiste K. Guden, Petitioner
Docket No. 7811-09 · 12/28/2009 · Summary Opinion · Armen
Donald A. Benzin, Petitioner
Docket No. 9279-08 · 12/28/2009 · Memorandum Opinion · Joseph Robert Goeke
James Scott Sparkman, Petitioner
Docket No. 28764-08 · 12/28/2009 · Memorandum Opinion · Kroupa
Lee D. & Linda Olesen, Petitioner
Docket No. 15193-08 · 12/28/2009 · Order of Service of Transcript (Bench Opinion)
Myrone J. Foster, Petitioner
Docket No. 24145-08 · 12/28/2009 · Order of Service of Transcript (Bench Opinion)
Thomas George Hanson, Petitioner
Docket No. 5504-08 · 12/28/2009 · Memorandum Opinion · Michael B. Thornton
George D. & Lillian M. Shollenberger, Petitioner
Docket No. 28886-08 · 12/28/2009 · Order of Service of Transcript (Bench Opinion)
Adam E. & Rachel G. Richards, Petitioner
Docket No. 25171-08 · 12/28/2009 · Order of Service of Transcript (Bench Opinion)
Tommy J. & Carla M. DeZeeuw, Petitioner
Docket No. 9278-08 · 12/28/2009 · Memorandum Opinion · Joseph Robert Goeke
James Scott Sparkman, Petitioner
Docket No. 30107-08 · 12/24/2009 · Order of Service of Transcript (Bench Opinion)
Earl G. & Marilyn L. Lewis, Petitioner
Docket No. 15372-08 · 12/23/2009 · Memorandum Opinion · Mary Ann Cohen
Gregory James Robertson, Petitioner
Docket No. 1283-07 · 12/23/2009 · T.C. Opinion · Haines
BLAK Investments, Kyle W. Manroe Trust, Robert & Lori Manroe, Trustees, Tax Matters Partner, Petitioners
Docket No. 24177-08 · 12/23/2009 · Order of Service of Transcript (Bench Opinion)
Corey D. White, Petitioner
Docket No. 11042-07 · 12/23/2009 · Memorandum Opinion · David Gustafson
Khadija Duma, Petitioner
Docket No. 21997-08 · 12/23/2009 · Memorandum Opinion · Kroupa
Thomas & Deborah McIntyre, Petitioner
Docket No. 24581-07 · 12/23/2009 · Memorandum Opinion · Kroupa
Thomas & Deborah McIntyre, Petitioner
Docket No. 14511-06 · 12/23/2009 · Memorandum Opinion · Laro
Estate of Kwang Lee, Deceased, Anthony J. Frese, Executor, Petitioners
Docket No. 14986-08 · 12/22/2009 · Memorandum Opinion · Mary Ann Cohen
Frederick Patmon, Petitioner
Docket No. 5555-09 · 12/22/2009 · Summary Opinion · Robert P. Ruwe
Dawn Crystal Thompson, Petitioner
Docket No. 29119-08 · 12/22/2009 · Memorandum Opinion · Mary Ann Cohen
George M. & Mackie Finney, Petitioner
Docket No. 30707-08 · 12/22/2009 · Memorandum Opinion · Gerber
William Ray Cessna, Petitioner
Docket No. 21208-07 · 12/22/2009 · Memorandum Opinion · James S. Halpern
Carl E. Knochelmann, Jr., Petitioner
Docket No. 25097-06 · 12/22/2009 · Memorandum Opinion · Kroupa
Dennis R. Di Ricco and Connie D. Di Ricco, a.k.a. Cornelia Patricia Doherty, Petitioners
Docket No. 19981-06 · 12/22/2009 · Memorandum Opinion · Thomas B. Wells
Mabrie L. & Margaret F. Gilmer, Petitioner
Docket No. 20407-07 · 12/22/2009 · Memorandum Opinion · James S. Halpern
Mary E. Bjelland, Petitioner
Docket No. 20384-07 · 12/21/2009 · Memorandum Opinion · David Gustafson
Callie Sue Olson, Petitioner
Docket No. 9845-09 · 12/21/2009 · T.C. Opinion · Kroupa
Sydney G. & Lisa M. Smith, Petitioner
Docket No. 26212-06 · 12/21/2009 · T.C. Opinion · L. Paige Marvel
Estate of Anne W. Morgens, Deceased, James H. Morgens, Executor, Petitioners
Docket No. 870-08 · 12/21/2009 · Memorandum Opinion · Kroupa
Virginia Historic Tax Credit Fund 2001 SCP, LLC, Virginia Historic Tax Credit Fund 2001, LLC, Tax Matters Partner, Petitioners
Docket No. 21122-07 · 12/21/2009 · Memorandum Opinion · Juan F. Vasquez
Glenn Litwak, Petitioner
Docket No. 27645-07 · 12/21/2009 · Memorandum Opinion · Juan F. Vasquez
Henry Nino, Petitioner
Docket No. 15895-08 · 12/21/2009 · T.C. Opinion · Dawson
Kathleen A. Vinatieri, Petitioner
Docket No. 716-08 · 12/21/2009 · Memorandum Opinion · Kroupa
Virginia Historic Tax Credit Fund 2001 LP, Virginia Historic Tax Credit Fund 2001, LLC, Tax Matters Partner, Petitioners
Docket No. 871-08 · 12/21/2009 · Memorandum Opinion · Kroupa
Virginia Historic Tax Credit Fund 2001 SCP, LP, Virginia Historic Tax Credit Fund 2001, LLC, Tax Matters Partner, Petitioners
Docket No. 19515-07 · 12/17/2009 · Order of Service of Transcript (Bench Opinion)
Joseph Michael Kish, Petitioner
Docket No. 30511-08 · 12/16/2009 · Order of Service of Transcript (Bench Opinion)
Nasra Moustafa Arafat, Petitioner
Docket No. 4802-04 · 12/16/2009 · Memorandum Opinion · Kroupa
West Covina Motors, Inc., Petitioner
Docket No. 23703-06 · 12/16/2009 · Memorandum Opinion · Juan F. Vasquez
Consolidated Investors Group, Steven G. Luca, Tax Matters Partner, Petitioners
Docket No. 27882-08 · 12/16/2009 · Order of Service of Transcript (Bench Opinion)
Sabrina Genevieve Gehrs, Petitioner, and Chad M. Swinehart, Intervenor, Petitioners
Docket No. 20894-05 · 12/16/2009 · Memorandum Opinion · Kroupa
Jeffrey K. & Kristine K. Bergmann, Petitioner
Docket No. 4037-08 · 12/16/2009 · Order of Service of Transcript (Bench Opinion)
Eduardo Sosa-Rocha, Petitioner
Docket No. 5610-06 · 12/15/2009 · Memorandum Opinion · L. Paige Marvel
Palm Canyon X Investments, LLC; AH Investment Holdings, Inc., Tax Matters Partner, Petitioners
Docket No. 29710-08 · 12/15/2009 · Order of Service of Transcript (Bench Opinion)
Bonnie Meldrum, Petitioner
Docket No. 10595-09 · 12/15/2009 · Summary Opinion · Armen
Charles & Kathy A. Welker, Petitioner
Docket No. 4569-08 · 12/15/2009 · Summary Opinion · Goldberg
Ian & Mary A. Menzies, Petitioner
Docket No. 30376-08 · 12/15/2009 · Summary Opinion · Armen
Leedreau, LLC, Leonia M. Boudreau, Sole Member, Petitioners
Docket No. 28073-08 · 12/15/2009 · Summary Opinion · Peter J. Panuthos
Monty E. Stone, Petitioner
Docket No. 19838-08 · 12/15/2009 · Summary Opinion · Armen
Paul J. Twaragowski, Petitioner
Docket No. 14116-07 · 12/14/2009 · Memorandum Opinion · Elizabeth Crewson Paris
Bill S. & Carolyn M. McGowen, Petitioner
Docket No. 2693-07 · 12/14/2009 · Summary Opinion · Joseph Robert Goeke
Virginia Agosto, Petitioner
Docket No. 23516-06 · 12/14/2009 · T.C. Opinion · James S. Halpern
Estate of Irene M. Black, Deceased, Samuel P. Black, III, Executor, Petitioners
Docket No. 22971-08 · 12/14/2009 · Memorandum Opinion · Kroupa
Sanjay & Rashmi Kohli, Petitioner
Docket No. 23191-05 · 12/14/2009 · T.C. Opinion · James S. Halpern
Estate of Irene M. Black, Deceased, Samuel P. Black, III, Executor, Petitioners
Docket No. 23188-05 · 12/14/2009 · T.C. Opinion · James S. Halpern
Estate of Samuel P. Black, Jr., Deceased, Samuel P. Black, III, Executor, Petitioners
Docket No. 518-09 · 12/11/2009 · Order of Service of Transcript (Bench Opinion)
Rick Beard, Petitioner
Docket No. 8225-08 · 12/11/2009 · Order of Service of Transcript (Bench Opinion)
Kelton E. Wright, Petitioner
Docket No. 2977-09 · 12/10/2009 · Summary Opinion · Chiechi
Irina Agronin, Petitioner
Docket No. 2518-09 · 12/10/2009 · Order of Service of Transcript (Bench Opinion)
Traci Standifer & Michael X. Henderson, Petitioners
Docket No. 14109-08 · 12/10/2009 · Summary Opinion · Gerber
Justin M. Rohrs, Petitioner
Docket No. 28057-08 · 12/10/2009 · Summary Opinion · Peter J. Panuthos
Aaron Lee Hill, Petitioner
Docket No. 28745-07 · 12/10/2009 · Summary Opinion · Chiechi
Irina Agronin, Petitioner
Docket No. 12075-06 · 12/10/2009 · T.C. Opinion · Maurice B. Foley
Veritas Software Corporation & Subsidiaries, Symantec Corporation (Successor in Interest to Veritas Software Corporation & Subsidiaries.), Petitioner
Docket No. 5596-09 · 12/10/2009 · Memorandum Opinion · David Gustafson
Eugene M. Dinino, Petitioner
Docket No. 30550-08 · 12/9/2009 · Summary Opinion · Chiechi
Denis M. & Yolanda Doyle, Petitioner
Docket No. 9527-07 · 12/9/2009 · Memorandum Opinion · Thomas B. Wells
David L. Simmons, Petitioner
Docket No. 5100-08 · 12/8/2009 · Memorandum Opinion · David Gustafson
Timothy Burke, Petitioner
Docket No. 24302-08 · 12/8/2009 · Order of Service of Transcript (Bench Opinion)
David R. Jahn, Petitioner
Docket No. 18253-07 · 12/7/2009 · Summary Opinion · Goldberg
John Y. Ding & Linda H. Zhang, Petitioners
Docket No. 21182-08 · 12/7/2009 · Order of Service of Transcript (Bench Opinion)
Gary L. Thomason, Petitioner
Docket No. 26429-07 · 12/7/2009 · Memorandum Opinion · Maurice B. Foley
John Maluda, Petitioner
Docket No. 1176-08 · 12/7/2009 · Summary Opinion · Robert P. Ruwe
Lori Novak, Petitioner
Docket No. 25950-06 · 12/7/2009 · Memorandum Opinion · Mark V. Holmes
Estate of Anne Y. Petter, Deceased; Terrence D. Petter, Personal Representative, Petitioners
Docket No. 26554-08 · 12/4/2009 · Order of Service of Transcript (Bench Opinion)
Crystal J. Kelly, Petitioner
Docket No. 24720-08 · 12/3/2009 · Summary Opinion · Kroupa
Jose Diaz Caro, Petitioner
Docket No. 1590-08 · 12/3/2009 · Summary Opinion · Dean
Nancy Badayos Magimot, Petitioner
Docket No. 20560-08 · 12/2/2009 · Order of Service of Transcript (Bench Opinion)
Deborah Ann Henzes, Petitioner
Docket No. 27975-07 · 12/2/2009 · Summary Opinion · Goldberg
Lori A. Singleton-Clarke, Petitioner
Docket No. 14086-08 · 12/1/2009 · Summary Opinion · Michael B. Thornton
Scott A. & Selina R. McClure, Petitioner
Docket No. 28895-08 · 12/1/2009 · Summary Opinion · Armen
Thomas Joseph Linkugel, Petitioner
Docket No. 3663-07 · 12/1/2009 · Memorandum Opinion · Wherry
Thomas H. Carver, Petitioner
Docket No. 13022-08 · 12/1/2009 · Summary Opinion · Armen
Sally Kirshenbaum, Petitioner
Docket No. 14116-08 · 12/1/2009 · Memorandum Opinion · Wherry
Estate of Edsel F. Stiel, Deceased, Laurie Stiel, Special Administrator and Laurie Stiel, Petitioners
Docket No. 30112-07 · 11/30/2009 · Memorandum Opinion · Kroupa
James T. & Tiffany A. Manning, Petitioner
Docket No. 9429-09 · 11/30/2009 · Order of Service of Transcript (Bench Opinion)
Thomas Gene & Karen Ann Prince, Petitioner
Docket No. 3468-08 · 11/30/2009 · Memorandum Opinion · Mary Ann Cohen
Edward L. Aldridge, Petitioner
Docket No. 6592-08 · 11/30/2009 · Summary Opinion · Robert P. Ruwe
Robert Francis Bitzberger, Jr. & Samantha J. Bitzberger, Petitioners
Docket No. 22519-07 · 11/30/2009 · Memorandum Opinion · Michael B. Thornton
Bruce & Norma McGraw, Petitioner
Docket No. 18133-08 · 11/30/2009 · Summary Opinion · Robert P. Ruwe
Esther Njoroge & Paul Kibiro, Petitioners
Docket No. 7192-09 · 11/30/2009 · Order of Service of Transcript (Bench Opinion)
Ardran S. Taylor, Petitioner
Docket No. 24411-07 · 11/25/2009 · Memorandum Opinion · Haines
Timothy P. Foster, Petitioner
Docket No. 2749-08 · 11/25/2009 · Memorandum Opinion · James S. Halpern
Kenneth A. & Cynthia A. Seaver, Petitioner
Docket No. 4887-08 · 11/25/2009 · Summary Opinion · Richard T. Morrison
David W. Brown, Petitioner
Docket No. 20943-07 · 11/25/2009 · Memorandum Opinion · Mary Ann Cohen
Vincent Dean, Petitioner
Docket No. 20812-07 · 11/25/2009 · Memorandum Opinion · Mary Ann Cohen
Vincent & Gina Dean, Petitioner
Docket No. 26158-08 · 11/25/2009 · Memorandum Opinion · James S. Halpern
Ronald L. Hamilton, Petitioner
Docket No. 8648-07 · 11/25/2009 · Memorandum Opinion · Michael B. Thornton
Carolyn D. Hemrick, 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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