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)
712 opinions indexed · filter: 2013 · showing most recent 100.
- Docket No. 24596-11 · 12/30/2013 · Memorandum Opinion · Joseph Robert GoekeTravis A. Mathis & Bettina C. Jary-Mathis, Petitioners
- Docket No. 22587-11 · 12/30/2013 · Memorandum Opinion · Thomas B. WellsJames Curtis Brewer, Petitioner
- Docket No. 23405-10 · 12/30/2013 · T.C. Opinion · L. Paige MarvelAndrew Wayne Roberts, Petitioner
- Docket No. 21356-11 · 12/30/2013 · Memorandum Opinion · Joseph Robert GoekePatrick W. Slater, II & Robin H. Slater, Petitioners
- Docket No. 21355-11 · 12/30/2013 · Memorandum Opinion · Joseph Robert GoekeAustin Otology Associates, Petitioner
- Docket No. 6558-11 · 12/30/2013 · Memorandum Opinion · KroupaBrenda Reilly-Casey, Petitioner
- Docket No. 21704-10 · 12/30/2013 · Memorandum Opinion · Joseph Robert GoekeTravis A. Mathis & Bettina C. Jary-Mathis, Petitioners
- Docket No. 24251-12 · 12/30/2013 · Memorandum Opinion · Albert G. LauberMichael E. Adighibe, Petitioner
- Docket No. 23061-12 · 12/23/2013 · Memorandum Opinion · Albert G. LauberChristopher V. Pohl, Petitioner
- Docket No. 27880-11 · 12/23/2013 · Summary Opinion · Mary Ann CohenJose C. Ballesteros & Linda S. Ballesteros, Petitioners
- Docket No. 12772-09 · 12/23/2013 · Memorandum Opinion · James S. HalpernPeking Investment Fund LLC, Peking Investment Holdings LLC, Tax Matters Partner, Petitioners
- Docket No. 21332-12 · 12/23/2013 · Memorandum Opinion · KroupaLinda Sharp, Petitioner
- Docket No. 23893-12 · 12/23/2013 · Memorandum Opinion · Kathleen KerriganAdam Edward Hart & Lisa Denning Hart, Petitioners
- Docket No. 8032-10 · 12/23/2013 · Summary Opinion · Peter J. PanuthosAmir Safakish, Petitioner
- Docket No. 19423-12 · 12/20/2013 · Order of Service of Transcript (Bench Opinion)Kelly Roe & Christopher Roe, Petitioners
- Docket No. 2793-12 · 12/19/2013 · Memorandum Opinion · Thomas B. WellsArthur Mason DuPre, Petitioner
- Docket No. 19754-11 · 12/19/2013 · Memorandum Opinion · Michael B. ThorntonCentral Motorplex, Inc., Petitioner
- Docket No. 18182-12 · 12/18/2013 · Order of Service of Transcript (Bench Opinion)Virginia Bryant-Lawrence, Petitioner
- Docket No. 18248-12 · 12/18/2013 · Order of Service of Transcript (Bench Opinion)Norval Edmond Hilderbrand, Jr., Petitioner
- Docket No. 22320-12 · 12/18/2013 · Order of Service of Transcript (Bench Opinion)William Clark, Petitioner
- Docket No. 16691-12 · 12/17/2013 · Summary Opinion · DeanEfstratios Aivatzidis & Marilyn Cribbs Piek, Petitioners
- Docket No. 7917-11 · 12/17/2013 · Summary Opinion · Daniel A. Guy, Jr.Kristen L. Powers, Petitioner
- Docket No. 7344-12 · 12/17/2013 · Memorandum Opinion · Elizabeth Crewson ParisNaren Chaganti, Petitioner
- Docket No. 17890-11 · 12/16/2013 · Memorandum Opinion · Daniel A. Guy, Jr.The Council For Education, Petitioner
- Docket No. 8966-10 · 12/16/2013 · T.C. Opinion · Albert G. LauberLarry E. Austin & Belinda Austin, Petitioners
- Docket No. 21372-12 · 12/16/2013 · Order of Service of Transcript (Bench Opinion)Ricky T. Burningham, Petitioner
- Docket No. 8967-10 · 12/16/2013 · T.C. Opinion · Albert G. LauberEstate of Arthur E. Kechijian, Deceased, Susan P. Kechijian and Scott E. Hoehn, Co-Executors, and Susan P. Kechijian, Petitioners
- Docket No. 25438-12 · 12/16/2013 · Summary Opinion · Joseph W. NegaEsperanza Enriquez Reta, Petitioner
- Docket No. 22725-12 · 12/16/2013 · Memorandum Opinion · GerberPamela H. Stevenson, Petitioner
- Docket No. 20998-10 · 12/13/2013 · Order of Service of Transcript (Bench Opinion)We The People Foundation for Constitutional Education, Inc., Petitioner
- Docket No. 20999-10 · 12/13/2013 · Order of Service of Transcript (Bench Opinion)We The People Congress, Inc., Petitioner
- Docket No. 14733-12 · 12/12/2013 · Memorandum Opinion · GerberMohammad A. Sultan & Mariam Akhter, Petitioners
- Docket No. 22807-12 · 12/12/2013 · Summary Opinion · ChiechiFred D. Murray, Petitioner
- Docket No. 14687-12 · 12/12/2013 · Memorandum Opinion · Joseph W. NegaChristopher A. Bibby, Petitioner
- Docket No. 3813-12 · 12/12/2013 · Memorandum Opinion · Ronald L. BuchTimothy Dale Thunstedt, Petitioner
- Docket No. 12089-10 · 12/11/2013 · T.C. Opinion · DawsonPilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc.; Successor in Interest to Gold Kist Inc. and Subsidiaries, Petitioners
- Docket No. 22026-12 · 12/11/2013 · Summary Opinion · ArmenDiane L. Hargreaves, Petitioner
- Docket No. 12271-12 · 12/9/2013 · Memorandum Opinion · WherryWilliam D. & Elizabeth R. Foote, Petitioner
- Docket No. 301-12 · 12/9/2013 · Memorandum Opinion · HainesLourdes Puentes, Petitioner
- Docket No. 12143-10 · 12/9/2013 · Summary Opinion · Thomas B. WellsReza Fatehi, Petitioner
- Docket No. 11227-12 · 12/9/2013 · Memorandum Opinion · HainesKenneth M. Moore, Petitioner
- Docket No. 8023-11 · 12/9/2013 · Memorandum Opinion · LaroJamil E. Abdallah & Majeda J. Abdallah, Petitioners
- Docket No. 9066-12 · 12/9/2013 · Summary Opinion · ArmenRodrigo Augusto Galvez Avilez & Dalawn Hernandez, Petitioners
- Docket No. 24326-12 · 12/9/2013 · Summary Opinion · ArmenGary W. & Linda C. Andersen, Petitioner
- Docket No. 18055-12 · 12/5/2013 · Summary Opinion · ArmenDavid Charles Katz & Mary Joan Wright, Petitioners
- Docket No. 367-12 · 12/4/2013 · T.C. Opinion · Joseph Robert GoekeVidal Suriel, Petitioner
- Docket No. 117-12 · 12/4/2013 · Summary Opinion · HainesXuye Li, Petitioner
- Docket No. 649-08 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 2360-07 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 31012-09 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 721-09 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 5108-11 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 1097-07 · 12/3/2013 · Memorandum Opinion · Mark V. HolmesMichael D. Brown & Mary M. Brown, Petitioners
- Docket No. 23757-11 · 12/2/2013 · T.C. Opinion · Robert P. RuweCrescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 15460-12 · 12/2/2013 · Summary Opinion · ArmenSamuel & Lilian Brach, Petitioner
- Docket No. 9599-12 · 12/2/2013 · Memorandum Opinion · Robert P. RuweMichael H. & Brenda M. Dudek, Petitioner
- Docket No. 9721-11 · 12/2/2013 · Memorandum Opinion · James S. HalpernBohdan Senyszyn & Kelly L. Senyszyn, Petitioners
- Docket No. 23756-11 · 12/2/2013 · T.C. Opinion · Robert P. RuweCrescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 1769-11 · 12/2/2013 · Memorandum Opinion · Robert P. RuweFincourt B Shelton PC, Petitioner
- Docket No. 15320-12 · 11/26/2013 · Summary Opinion · Daniel A. Guy, Jr.Richard N. Brogan, Petitioner
- Docket No. 14479-12 · 11/25/2013 · Order of Service of Transcript (Bench Opinion)Chester Lee McDowell, Sr., Petitioner
- Docket No. 2068-12 · 11/25/2013 · Memorandum Opinion · Maurice B. FoleyChristine C. Peterson & Roger V. Peterson, Petitioners
- Docket No. 25013-06 · 11/25/2013 · Memorandum Opinion · Mark V. HolmesWilliam B. Meyer, Petitioner
- Docket No. 19960-12 · 11/25/2013 · Summary Opinion · DeanJames Alton Tucker, Petitioner
- Docket No. 16263-11 · 11/25/2013 · Memorandum Opinion · Maurice B. FoleyChristine C. Peterson & Roger V. Peterson, Petitioners
- Docket No. 22837-12 · 11/25/2013 · Memorandum Opinion · Albert G. LauberRobert J. Eichelburg, Petitioner
- Docket No. 3768-11 · 11/25/2013 · Memorandum Opinion · Elizabeth Crewson ParisGary L. & Ann T. Fish, Petitioner
- Docket No. 19825-12 · 11/22/2013 · Order of Service of Transcript (Bench Opinion)Bill H. & Shirley J. Brooke, Petitioner
- Docket No. 18787-12 · 11/22/2013 · Order of Service of Transcript (Bench Opinion)Clovus M. Sykes, Petitioner
- Docket No. 19955-12 · 11/21/2013 · Order of Service of Transcript (Bench Opinion)John Henry Stoneburg, IV & Nicole Thompson Stoneburg, Petitioners
- Docket No. 2849-13 · 11/21/2013 · Order of Service of Transcript (Bench Opinion)John Henry Stoneburg, IV & Nicole Thompson Stoneburg, Petitioners
- Docket No. 22682-12 · 11/21/2013 · Order of Service of Transcript (Bench Opinion)Richard Martin, Petitioner
- Docket No. 28216-11 · 11/21/2013 · Memorandum Opinion · Juan F. VasquezSiyad A. Jibril, Petitioner
- Docket No. 22633-12 · 11/21/2013 · Order of Service of Transcript (Bench Opinion)Christiane Marie Adela Plante, Petitioner
- Docket No. 8828-12 · 11/21/2013 · Summary Opinion · DeanJose A. Alonso, Petitioner
- Docket No. 1817-12 · 11/20/2013 · Summary Opinion · ArmenColleen C. Cheramie, Petitioner
- Docket No. 24918-10 · 11/20/2013 · T.C. Opinion · L. Paige MarvelVeco Corporation And Subsidiaries, Petitioner
- Docket No. 21103-12 · 11/20/2013 · Order of Service of Transcript (Bench Opinion)Indra Deo, Petitioner
- Docket No. 14625-12 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 31303-08 · 11/19/2013 · T.C. Opinion · L. Paige MarvelCity Line Candy & Tobacco Corp., Petitioner
- Docket No. 221-10 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 27276-12 · 11/19/2013 · Order of Service of Transcript (Bench Opinion)Gary Butler, Petitioner
- Docket No. 15501-10 · 11/19/2013 · Memorandum Opinion · L. Paige MarvelJohn Lewis Hill, Petitioner
- Docket No. 22910-12 · 11/19/2013 · Memorandum Opinion · Laro61 York Acquisition, LLC, SIB Partnership, LTD., Tax Matters Partner, Petitioners
- Docket No. 4187-12 · 11/19/2013 · Order of Service of Transcript (Bench Opinion)Bonny L. Goselin, Petitioner
- Docket No. 26176-10 · 11/18/2013 · Memorandum Opinion · James S. HalpernEstate of Diane Tanenblatt, Deceased, Roy L. Greenbaum, Personal Representative, Petitioners
- Docket No. 21574-12 · 11/18/2013 · Order of Service of Transcript (Bench Opinion)Steven P. & Ellen B. Kenney, Petitioner
- Docket No. 3058-12 · 11/18/2013 · Summary Opinion · Ronald L. BuchGale Jordan, Petitioner
- Docket No. 29245-12 · 11/18/2013 · Order of Service of Transcript (Bench Opinion)Victor Dannon & Barbara Dannon, Petitioners
- Docket No. 20241-12 · 11/18/2013 · Order of Service of Transcript (Bench Opinion)City Stage Company, Inc., Petitioner
- Docket No. 3059-12 · 11/18/2013 · Summary Opinion · Ronald L. BuchLora A. Jarrett, Petitioner
- Docket No. 2633-11 · 11/18/2013 · T.C. Opinion · Ronald L. BuchYitzchok D. Rand & Shulamis Klugman, Petitioners
- Docket No. 2955-11 · 11/18/2013 · Memorandum Opinion · WherryLarry F. Anderson, Petitioner
- Docket No. 18588-11 · 11/18/2013 · Order of Service of Transcript (Bench Opinion)Cecil Reginald & Helen Louise Brown, Petitioner
- Docket No. 13912-11 · 11/18/2013 · Memorandum Opinion · WherryStephen J. Staples, Petitioner
- Docket No. 15293-12 · 11/14/2013 · Summary Opinion · Peter J. PanuthosPapa Birama Fall & Yacine Dieng, Petitioners
- Docket No. 20033-12 · 11/14/2013 · Order of Service of Transcript (Bench Opinion)Anthony Albert & Dana Nancy Ferrigno, Petitioner
- Docket No. 21974-11 · 11/14/2013 · Summary Opinion · LaroJohn Charles Geyer & Christin Teresa Wildfeuer, Petitioners
- Docket No. 11350-12 · 11/14/2013 · Memorandum Opinion · Daniel A. Guy, Jr.William C. Thompson, Petitioner
- Docket No. 18082-10 · 11/13/2013 · Memorandum Opinion · James S. HalpernBradley C. Reifler & Nancy Reifler, Petitioners
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.