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)
821 opinions indexed · filter: 2012 · showing most recent 100.
- Docket No. 14289-09 · 12/27/2012 · Memorandum Opinion · Michael B. ThorntonJohn J. Norman, Jr. & M. Elizabeth Norman, Petitioners
- Docket No. 17217-11 · 12/26/2012 · Summary Opinion · SwiftJames Michael Burke & Elizabeth Ann Burke a.k.a. Elizabeth Ann Jacobson, Petitioners
- Docket No. 28687-10 · 12/26/2012 · Memorandum Opinion · Juan F. VasquezRobert W. & Kathy S. Parker, Petitioner
- Docket No. 27417-10 · 12/26/2012 · Memorandum Opinion · Juan F. VasquezDonald R. & Brenda T. Fitch, Petitioner
- Docket No. 16483-11 · 12/26/2012 · Summary Opinion · SwiftPatrick M. & Suzanne M. Herbert, Petitioner
- Docket No. 1263-12 · 12/26/2012 · Summary Opinion · SwiftNeal C. Evans, Petitioner
- Docket No. 2488-11 · 12/26/2012 · Memorandum Opinion · ArmenEdward R. Zampella, Petitioner
- Docket No. 6069-11 · 12/26/2012 · Summary Opinion · SwiftMichael Clayton Martin & Nuchanaad Chongkid Martin, Petitioners
- Docket No. 157-10 · 12/26/2012 · Memorandum Opinion · Juan F. VasquezDonald R. & Brenda T. Fitch, Petitioner
- Docket No. 11959-10 · 12/26/2012 · Summary Opinion · Lewis R. CarluzzoMichael I. & Sharon G. Bross, Petitioner
- Docket No. 20625-11 · 12/26/2012 · Summary Opinion · SwiftGrant Morgan Wood, Petitioner
- Docket No. 27401-10 · 12/26/2012 · Memorandum Opinion · Juan F. VasquezDonald R. & Brenda T. Fitch, Petitioner
- Docket No. 17129-11 · 12/21/2012 · Order of Service of Transcript (Bench Opinion)Larry Wayne & Helga Rogers, Petitioner
- Docket No. 15926-11 · 12/21/2012 · Order of Service of Transcript (Bench Opinion)Leon Anthony Garner, Petitioner
- Docket No. 11984-11 · 12/20/2012 · Memorandum Opinion · Mary Ann CohenJorge Martinez, Petitioner
- Docket No. 17011-10 · 12/20/2012 · Memorandum Opinion · Juan F. VasquezTodd John Daniels, Petitioner
- Docket No. 18485-11 · 12/20/2012 · Memorandum Opinion · Mark V. HolmesGabriel Villagrana, Petitioner
- Docket No. 7312-10 · 12/20/2012 · Summary Opinion · Joseph H. GaleJackson M. Browning, 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. 16189-11 · 12/19/2012 · Memorandum Opinion · Kathleen KerriganRichard D. & Cheryl Rasmussen, Petitioner
- Docket No. 6116-11 · 12/19/2012 · T.C. Opinion · David GustafsonRachel George, Petitioner
- Docket No. 5692-11 · 12/19/2012 · Memorandum Opinion · ChiechiDavid Matthew & Melinda D. Hanson, Petitioner
- Docket No. 6105-10 · 12/19/2012 · Memorandum Opinion · Richard T. MorrisonPaula J. Halata, Petitioner
- Docket No. 24382-06 · 12/19/2012 · Memorandum Opinion · LaroRobert M. Scharringhausen, Petitioner
- Docket No. 7577-11 · 12/18/2012 · Memorandum Opinion · Kathleen KerriganJohn Craig Schuller, Petitioner
- Docket No. 9277-03 · 12/18/2012 · Memorandum Opinion · Michael B. ThorntonEsmat Zaklama, Deceased, Petitioner
- Docket No. 11024-11 · 12/18/2012 · Memorandum Opinion · Daniel A. Guy, Jr.Elizabeth H. Ratcliffe a.k.a. Elizabeth H. Hiatt, Petitioners
- Docket No. 12954-11 · 12/18/2012 · Memorandum Opinion · Kathleen KerriganJohn Craig Schuller, Petitioner
- Docket No. 9276-03 · 12/18/2012 · Memorandum Opinion · Michael B. ThorntonSelvia Zaklama, Petitioner
- Docket No. 19061-06 · 12/18/2012 · Memorandum Opinion · Joseph H. GaleAtef Sa'd, Petitioner
- Docket No. 9275-03 · 12/18/2012 · Memorandum Opinion · Michael B. ThorntonSelvia Zaklama, Petitioner
- Docket No. 29632-09 · 12/17/2012 · Memorandum Opinion · Richard T. MorrisonWalter C. Minnick & A.K. Lienhart, Petitioners
- Docket No. 16979-10 · 12/17/2012 · Summary Opinion · Michael B. ThorntonJohn T. & Regina R. Kutney, Petitioner
- Docket No. 1268-12 · 12/17/2012 · Order of Service of Transcript (Bench Opinion)Francisco & Maria Nassar, Petitioner
- Docket No. 13849-11 · 12/14/2012 · Order of Service of Transcript (Bench Opinion)Douglas Edward Bruce, Petitioner
- Docket No. 11189-11 · 12/14/2012 · Order of Service of Transcript (Bench Opinion)Aaron L. & Pamela J. Sadler, Petitioner
- Docket No. 6009-09 · 12/13/2012 · Memorandum Opinion · JacobsKarl E. Cross, Petitioner
- Docket No. 19139-11 · 12/13/2012 · Order of Service of Transcript (Bench Opinion)Michael Wayne & Jane Annette Downey, Petitioner
- Docket No. 6586-11 · 12/13/2012 · Order of Service of Transcript (Bench Opinion)Duane E. Murray, Petitioner
- Docket No. 1956-11 · 12/11/2012 · Memorandum Opinion · KroupaCarnell Specks & Cheryl Specks, Petitioners
- Docket No. 15713-11 · 12/10/2012 · Summary Opinion · GerberJohn Bruce & Frances H. Corcoran, Petitioner
- Docket No. 8811-11 · 12/10/2012 · Memorandum Opinion · Kathleen KerriganBusiness Integration Services, Inc., Petitioner
- Docket No. 5316-12 · 12/6/2012 · Memorandum Opinion · KroupaRonda Kay Morales, Petitioner
- Docket No. 4225-12 · 12/6/2012 · Memorandum Opinion · KroupaRobert Perez Morales, Petitioner
- Docket No. 14880-07 · 12/5/2012 · Memorandum 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 · 12/5/2012 · Memorandum Opinion · Juan F. VasquezRawls Trading, LP, Rawls Management Corporation, Tax Matters Partner, Petitioners
- Docket No. 15143-11 · 12/5/2012 · Order of Service of Transcript (Bench Opinion)Ana C. Torres, Petitioner
- Docket No. 30786-09 · 12/5/2012 · Order of Service of Transcript (Bench Opinion)John Carter, Petitioner
- Docket No. 11965-11 · 12/5/2012 · Order of Service of Transcript (Bench Opinion)Stephen West Sommerville, Petitioner
- Docket No. 9873-10 · 12/5/2012 · Summary Opinion · Lewis R. CarluzzoHenry Moses & Denise Gilmore-Moses, Petitioners
- Docket No. 28711-09 · 12/4/2012 · Memorandum Opinion · Mark V. HolmesAllison T. O'Neil, Petitioner and Michael J. O'Neil, Intervenor, Petitioners
- Docket No. 22113-10 · 12/4/2012 · Memorandum Opinion · LaroHoward B. Efron, Petitioner
- Docket No. 16533-10 · 12/4/2012 · Summary Opinion · Thomas B. WellsRobert P. Duplicki, Petitioner
- Docket No. 6379-12 · 12/4/2012 · Memorandum Opinion · David GustafsonLee Roy Sullivan, Jr., Petitioner
- Docket No. 21126-10 · 12/3/2012 · Memorandum Opinion · Maurice B. FoleyACM Engineering & Environmental Services, Inc., Petitioner
- Docket No. 14350-11 · 12/3/2012 · Order of Service of Transcript (Bench Opinion)Fredric & Elena S. Pelsinger, Petitioner
- Docket No. 12110-10 · 12/3/2012 · Memorandum Opinion · SwiftW. Russell & Teresa Van Camp, Petitioner
- Docket No. 13443-10 · 12/3/2012 · Memorandum Opinion · Mary Ann CohenJoseph R. Posluns, Petitioner
- Docket No. 12109-10 · 12/3/2012 · Memorandum Opinion · SwiftW. Russell & Teresa Van Camp, Petitioner
- Docket No. 25295-10 · 12/3/2012 · Memorandum Opinion · L. Paige MarvelJohn A. Sernett, Petitioner
- Docket No. 21127-10 · 12/3/2012 · Memorandum Opinion · Maurice B. FoleyPatrick T. & Liah R. Griffin, Petitioner
- Docket No. 11594-03 · 12/3/2012 · Order of Service of Transcript (Bench Opinion)Lawrence E. Crovo, Petitioner
- Docket No. 18413-10 · 12/3/2012 · Memorandum Opinion · L. Paige MarvelKenneth R. Harris, Petitioner
- Docket No. 21125-10 · 12/3/2012 · Memorandum Opinion · Maurice B. FoleyACM Environmental Services, Inc., Petitioner
- Docket No. 27236-09 · 11/29/2012 · Memorandum Opinion · Richard T. MorrisonLinda J. Romano-Murphy, Petitioner
- Docket No. 2153-12 · 11/29/2012 · Order of Service of Transcript (Bench Opinion)Veronica M. Bilodeau, Petitioner
- Docket No. 21378-03 · 11/29/2012 · Memorandum Opinion · Mark V. HolmesStephen M. Gaggero, Petitioner
- Docket No. 22724-10 · 11/29/2012 · Summary Opinion · Robert P. RuweTerrance Dale Moore, Jr. & Rhonda R. Moore, Petitioners
- Docket No. 21175-09 · 11/28/2012 · Memorandum Opinion · Mary Ann CohenThomas S. Gluckman & Roby R. Gluckman, Petitioners
- Docket No. 1126-12 · 11/28/2012 · Order of Service of Transcript (Bench Opinion)Bradley Warren Pugh, Petitioner
- Docket No. 1235-12 · 11/28/2012 · Memorandum Opinion · ChiechiErik William Skidmore, Petitioner
- Docket No. 19300-11 · 11/28/2012 · Order of Service of Transcript (Bench Opinion)Saied Simozar, Petitioner
- Docket No. 20280-06 · 11/27/2012 · Memorandum Opinion · HainesG.D. Parker, Inc., Petitioner
- Docket No. 27306-11 · 11/27/2012 · Order of Service of Transcript (Bench Opinion)Noha Enterprises, Inc., Petitioner
- Docket No. 4685-12 · 11/27/2012 · Order of Service of Transcript (Bench Opinion)Alan D. & Tina M. Roberts, Petitioner
- Docket No. 5044-10 · 11/27/2012 · Memorandum Opinion · HainesG.D. Parker, Inc., Petitioner
- Docket No. 11736-10 · 11/27/2012 · Memorandum Opinion · L. Paige MarvelElizabeth O'Brien, Petitioner
- Docket No. 29268-09 · 11/27/2012 · Memorandum Opinion · HainesG.D. Parker, Inc., Petitioner
- Docket No. 5020-10 · 11/27/2012 · Memorandum Opinion · HainesG D. Parker, Inc., Petitioner
- Docket No. 17269-11 · 11/27/2012 · Memorandum Opinion · Elizabeth Crewson ParisJohn T. Minemyer, Petitioner
- Docket No. 15110-11 · 11/26/2012 · Order of Service of Transcript (Bench Opinion)Kevin D. Donahugh, Petitioner
- Docket No. 10104-11 · 11/26/2012 · Summary Opinion · Thomas B. WellsJames Timothy & Latonya Mechael Harris, Petitioner
- Docket No. 30825-09 · 11/26/2012 · Memorandum Opinion · Mark V. HolmesJames A. Cavanaugh, Jr., 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. 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. 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. 25641-11 · 11/21/2012 · Order of Service of Transcript (Bench Opinion)Keith Fitzgerald Bullock, Petitioner
- Docket No. 16287-10 · 11/21/2012 · Order of Service of Transcript (Bench Opinion)Parind J. & Rina Raval, Petitioner
- Docket No. 7141-10 · 11/21/2012 · Order of Service of Transcript (Bench Opinion)Parind J. & Rina Raval, Petitioner
- Docket No. 24708-10 · 11/20/2012 · Memorandum Opinion · Richard T. MorrisonJean Bridgmon, Petitioner
- Docket No. 13413-10 · 11/20/2012 · Memorandum Opinion · L. Paige MarvelSandy Good, Petitioner
- Docket No. 747-11 · 11/19/2012 · Summary Opinion · SwiftThomas K. & Sharon R. McGuire, Petitioner
- Docket No. 10379-11 · 11/19/2012 · Memorandum Opinion · Kathleen KerriganSandra Kay Radeke, Petitioner
- Docket No. 15177-10 · 11/19/2012 · Memorandum Opinion · Richard T. MorrisonKarl Gregg & Jinny H. S. Weatherly, Petitioner
- Docket No. 21320-09 · 11/19/2012 · Memorandum Opinion · Elizabeth Crewson ParisCarol Trescott, Petitioner
- Docket No. 6891-12 · 11/19/2012 · Summary Opinion · ChiechiWilliam K. & Lizhen J. Cheung, Petitioner
- Docket No. 25826-10 · 11/15/2012 · Order of Service of Transcript (Bench Opinion)Gill Tai'A Thompson, Petitioner
- Docket No. 4865-10 · 11/15/2012 · Memorandum Opinion · Joseph Robert GoekeFred Deutsch, Petitioner
- Docket No. 13013-11 · 11/14/2012 · Order of Service of Transcript (Bench Opinion)Duncan DeVere & Adrienne Regina Riley, 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.