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)
626 opinions indexed · filter: 2014 · showing most recent 100.
- Docket No. 24040-13 · 12/30/2014 · Order of Service of Transcript (Bench Opinion)Sarah Kurko, Petitioner
- Docket No. 19107-13 · 12/30/2014 · Summary Opinion · L. Paige MarvelJohn Mark Ferm & Brenda Kay Ferm, Petitioners
- Docket No. 21550-12 · 12/30/2014 · Memorandum Opinion · L. Paige MarvelPatricia Milligan, Petitioner
- Docket No. 1235-14 · 12/30/2014 · Order of Service of Transcript (Bench Opinion)Nigeal A. Griffith-Brooks, Petitioner
- Docket No. 17257-13 · 12/29/2014 · Summary Opinion · Kathleen KerriganKenneth John Melikian & Sharon Kaye Melikian, Petitioners
- Docket No. 17937-10 · 12/29/2014 · Order of Service of Transcript (Bench Opinion)Milton H. Baxley, II, Petitioner
- Docket No. 9907-13 · 12/29/2014 · Summary Opinion · ArmenBabak Roshdieh, M.D. Corp., Petitioner
- Docket No. 22039-11 · 12/29/2014 · Memorandum Opinion · Richard T. MorrisonPeymon Mottahedeh & April Mottahedeh, Petitioners
- Docket No. 30155-12 · 12/23/2014 · Summary Opinion · Lewis R. CarluzzoEdward Ripley-Duggan, Petitioner
- Docket No. 17296-13 · 12/23/2014 · Summary Opinion · Kathleen KerriganBill Lewis, Sr. & Jocelyn Irene Knowles-Lewis, Petitioners
- Docket No. 1165-07 · 12/23/2014 · Summary Opinion · John O. ColvinAva Maureen Sawyer, Petitioner
- Docket No. 3143-13 · 12/22/2014 · Memorandum Opinion · Mary Ann CohenGary Lee Pansier & Joan Renee Pansier, Petitioners
- Docket No. 25565-12 · 12/22/2014 · Memorandum Opinion · JacobsOliver Barr McClellan & Cecile Williams McClellan, Petitioners
- Docket No. 15929-10 · 12/22/2014 · Memorandum Opinion · Mary Ann CohenHamlet C. Bennett, Petitioner
- Docket No. 8495-13 · 12/22/2014 · Order of Service of Transcript (Bench Opinion)Kyle Griffith Cameron, Petitioner and Timothy L. Austin, Intervenor, Petitioners
- Docket No. 7528-14 · 12/22/2014 · Order of Service of Transcript (Bench Opinion)William E. Dye, III, Petitioner
- Docket No. 29222-13 · 12/22/2014 · Summary Opinion · Daniel A. Guy, Jr.Kevin M. Campbell & Pamela J. Campbell, Petitioners
- Docket No. 17009-13 · 12/19/2014 · Order of Service of Transcript (Bench Opinion)Williams Castelblanco Herrera, Petitioner
- Docket No. 8009-12 · 12/17/2014 · Memorandum Opinion · Elizabeth Crewson ParisRose A. Wodack, Petitioner
- Docket No. 8470-13 · 12/16/2014 · Memorandum Opinion · Joseph W. NegaRaymond Price, III & Lynn M. Price, Petitioners
- Docket No. 23365-13 · 12/16/2014 · Order of Service of Transcript (Bench Opinion)Benjamin I. Nosiri, Petitioner
- Docket No. 18498-13 · 12/16/2014 · Order of Service of Transcript (Bench Opinion)Andrew T. Eison, Petitioner
- Docket No. 4301-13 · 12/16/2014 · Memorandum Opinion · Joseph W. NegaRaymond Price, III & Lynn M. Price, Petitioners
- Docket No. 2735-14 · 12/15/2014 · Order of Service of Transcript (Bench Opinion)Marion Lucille Kennedy, Petitioner
- Docket No. 12383-13 · 12/15/2014 · Order of Service of Transcript (Bench Opinion)Joseph Mutua & Rosalia M. Katiku Mutua, Petitioners
- Docket No. 2554-14 · 12/15/2014 · Order of Service of Transcript (Bench Opinion)Jerome Spencer Myles, Petitioner
- Docket No. 23997-13 · 12/15/2014 · Order of Service of Transcript (Bench Opinion)Real F. Canton, I, Petitioner
- Docket No. 27807-11 · 12/15/2014 · Memorandum Opinion · Joseph W. NegaLeroy Muncy, Petitioner
- Docket No. 28214-12 · 12/15/2014 · Memorandum Opinion · Juan F. VasquezJay Rosenthal, Petitioner
- Docket No. 25701-13 · 12/15/2014 · Order of Service of Transcript (Bench Opinion)Oscar Orlando Guerra, Petitioner
- Docket No. 30942-12 · 12/15/2014 · Memorandum Opinion · Robert P. RuweSteven Edward Hillman, Petitioner
- Docket No. 14048-12 · 12/11/2014 · Memorandum Opinion · Albert G. LauberHarold P. Kupersmit, Petitioner
- Docket No. 28393-09 · 12/11/2014 · Memorandum Opinion · Joseph W. NegaLarry J. Austin, Petitioner
- Docket No. 24111-11 · 12/11/2014 · Memorandum Opinion · Albert G. LauberAnthony E. Clifford, Petitioner
- Docket No. 16162-13 · 12/11/2014 · Memorandum Opinion · Albert G. LauberSpencer Hosie & Diane Rice Hosie, Petitioners
- Docket No. 31197-12 · 12/10/2014 · Memorandum Opinion · Albert G. LauberAmazon.Com, Inc. & Subsidiaries, Petitioner
- Docket No. 28399-08 · 12/9/2014 · Memorandum Opinion · Ronald L. BuchChristopher Salmonson, Petitioner
- Docket No. 2183-14 · 12/9/2014 · Order of Service of Transcript (Bench Opinion)Donnell Thompkins & Suzanne L. Thompkins, Petitioners
- Docket No. 7828-13 · 12/8/2014 · Order of Service of Transcript (Bench Opinion)Jeffrey Lynn Rogers & Maureen McAllister, Petitioners
- Docket No. 10929-13 · 12/8/2014 · Summary Opinion · Kathleen KerriganJeffrey A. Prussin & Judith M. Prussin, Petitioners
- Docket No. 26032-11 · 12/8/2014 · Summary Opinion · Richard T. MorrisonTory M. Watson, Petitioner
- Docket No. 27641-12 · 12/4/2014 · Order of Service of Transcript (Bench Opinion)David William Pond & Allison Lee Pond, Petitioners
- Docket No. 23866-13 · 12/4/2014 · Order of Service of Transcript (Bench Opinion)L. A. Horn Excavating & Construction, Inc., Petitioner
- Docket No. 2301-13 · 12/2/2014 · Memorandum Opinion · GerberTeresa Palomares a.k.a. Teresa Garcia, Petitioners
- Docket No. 2986-13 · 11/26/2014 · Order of Service of Transcript (Bench Opinion)Catherine R. McDougall, Petitioner, and Thomas McDougall, Intervenor, Petitioners
- Docket No. 14821-11 · 11/26/2014 · T.C. Opinion · Ronald L. BuchKey Lime Investments, Inc., Petitioner
- Docket No. 14820-11 · 11/26/2014 · T.C. Opinion · Ronald L. BuchRSW Enterprises, Inc., Petitioner
- Docket No. 10436-13 · 11/25/2014 · Memorandum Opinion · ChiechiPaul Neil Filzer, Petitioner
- Docket No. 6664-13 · 11/25/2014 · Memorandum Opinion · DawsonLindsay M. Johnson, Petitioner and Joshua T. Hart, Intervenor, Petitioners
- Docket No. 8032-10 · 11/25/2014 · Memorandum Opinion · Peter J. PanuthosAmir Safakish, Petitioner
- Docket No. 4243-12 · 11/24/2014 · Memorandum Opinion · James S. HalpernJames B. Budish, Petitioner
- Docket No. 8690-13 · 11/24/2014 · Memorandum Opinion · Juan F. VasquezAndrea Rae Demeter, Petitioner and Jeffrey A. Demeter, Intervenor, Petitioners
- Docket No. 11212-12 · 11/20/2014 · Memorandum Opinion · Kathleen KerriganMark A. Van Malssen & Patricia D. Kiley, Petitioners
- Docket No. 28012-11 · 11/20/2014 · Memorandum Opinion · Juan F. VasquezWilliam D. Evans & Caroline F. Evans, Petitioners
- Docket No. 18172-12 · 11/20/2014 · T.C. Opinion · John O. ColvinRobert Lippolis, Petitioner
- Docket No. 15597-13 · 11/17/2014 · Order of Service of Transcript (Bench Opinion)Mark Edward Arroll, Petitioner
- Docket No. 28714-12 · 11/17/2014 · Order of Service of Transcript (Bench Opinion)Robert C. Jacobsen & Carol S. Jacobsen, Petitioners
- Docket No. 8349-13 · 11/17/2014 · Memorandum Opinion · Kathleen KerriganJames Clement Powell & Lucy Hamrick Powell, Petitioners
- Docket No. 6525-13 · 11/17/2014 · Memorandum Opinion · Mary Ann CohenRonald L. Kirkpatrick, Sr., Petitioner
- Docket No. 12808-09 · 11/13/2014 · Memorandum Opinion · Albert G. LauberFrank Kenneth Worth a.k.a. Frank K. Worth a.k.a. Frank Worth, Petitioners
- Docket No. 12573-09 · 11/13/2014 · Memorandum Opinion · Albert G. LauberFrank Kenneth Worth, a.k.a. Frank K. Worth, a.k.a. Frank Worth & Helen Laura Worth, a.k.a. Helen L. Worth, a.k.a. Helen Worth, Petitioners
- Docket No. 14580-09 · 11/13/2014 · Memorandum Opinion · Albert G. LauberDonald Kenneth Worth & Marie Ann Worth, Petitioners
- Docket No. 21710-12 · 11/13/2014 · Memorandum Opinion · Albert G. LauberMel A. Annuzzi & Jean L. Annuzzi, Petitioners
- Docket No. 27403-12 · 11/13/2014 · Summary Opinion · Lewis R. CarluzzoAj Scroggins & Kelly E. Scroggins, Petitioners
- Docket No. 802-12 · 11/10/2014 · Summary Opinion · Joseph H. GaleMelanie L. Thomas-Kozak, Petitioner
- Docket No. 26201-12 · 11/10/2014 · Summary Opinion · GerberRichard A. Boring & Margaret A. Boring, Petitioners
- Docket No. 13155-14 · 11/10/2014 · Memorandum Opinion · ArmenJanetta Lee Perry, Petitioner
- Docket No. 15361-13 · 11/10/2014 · Order of Service of Transcript (Bench Opinion)Amie Schill, Petitioner
- Docket No. 1070-13 · 11/10/2014 · Summary Opinion · GerberRichard A. Boring & Margaret A. Boring, Petitioners
- Docket No. 16195-12 · 11/10/2014 · Summary Opinion · GerberRichard A. Boring & Margaret A. Boring, Petitioners
- Docket No. 21052-12 · 11/6/2014 · Memorandum Opinion · DawsonGrace Foundation, R. S. Ohendalski, Trustee, Petitioners
- Docket No. 18426-09 · 11/6/2014 · Memorandum Opinion · Joseph H. GaleEdward M. Reisner & Manda K. Weintraub, Petitioners
- Docket No. 20858-11 · 11/6/2014 · Summary Opinion · Lewis R. CarluzzoHoward C. Cantor & Patricia M. Allen, Petitioners
- Docket No. 30087-13 · 11/5/2014 · Order of Service of Transcript (Bench Opinion)Daniel Perez, Petitioner
- Docket No. 19672-11 · 11/3/2014 · Memorandum Opinion · Ronald L. BuchEugene J. Kernan, Petitioner
- Docket No. 5605-13 · 10/30/2014 · Memorandum Opinion · Albert G. LauberCharles Copeland & Arlene Copeland, Petitioners
- Docket No. 7367-13 · 10/30/2014 · Memorandum Opinion · Mary Ann CohenBrian K. Brinkley, Petitioner
- Docket No. 11486-13 · 10/29/2014 · Summary Opinion · ChiechiTara C. Singhal & Madhu Singhal, Petitioners
- Docket No. 27722-11 · 10/29/2014 · T.C. Opinion · James S. HalpernSteven R. Rader, Petitioner
- Docket No. 11476-11 · 10/29/2014 · T.C. Opinion · James S. HalpernSteven R. Rader, Petitioner
- Docket No. 11409-11 · 10/29/2014 · T.C. Opinion · James S. HalpernVivian L. Rader, Petitioner
- Docket No. 21206-10 · 10/29/2014 · Memorandum Opinion · Ronald L. BuchSecuritas Holdings, Inc. and Subsidiaries, Petitioner
- Docket No. 20345-13 · 10/28/2014 · Order of Service of Transcript (Bench Opinion)John R. Bell & Linda J. Bell, Petitioners
- Docket No. 8751-13 · 10/27/2014 · Memorandum Opinion · Albert G. LauberLourdes Puentes, Petitioner
- Docket No. 20684-12 · 10/24/2014 · Order of Service of Transcript (Bench Opinion)Tara Ann Masia, Petitioner
- Docket No. 23129-13 · 10/24/2014 · Order of Service of Transcript (Bench Opinion)Judith S. Schwartz, Petitioner
- Docket No. 21132-12 · 10/22/2014 · Order of Service of Transcript (Bench Opinion)Thomas E. Dapp & Susan R. Dapp, Petitioners
- Docket No. 5112-14 · 10/22/2014 · Memorandum Opinion · ArmenJoseph Sanchez, Petitioner
- Docket No. 26759-11 · 10/22/2014 · Memorandum Opinion · James S. HalpernElizabeth Varela, Petitioner and Jose M. Lozano, Intervenor, Petitioners
- Docket No. 2960-13 · 10/21/2014 · Summary Opinion · WhalenNanette J. Martarano & David Martarano, Petitioners
- Docket No. 14929-13 · 10/20/2014 · Order of Service of Transcript (Bench Opinion)Roger J. Concannon & Mary L. Concannon, Petitioners
- Docket No. 1710-12 · 10/20/2014 · Memorandum Opinion · Juan F. VasquezC. Lynn Moses, Petitioner
- Docket No. 27364-12 · 10/20/2014 · Memorandum Opinion · Joseph Robert GoekeEngstrom, Lipscomb & Lack, APC, Petitioner
- Docket No. 29001-13 · 10/17/2014 · Order of Service of Transcript (Bench Opinion)Daniel Patrick Werling & Kathy Jean Werling, Petitioners
- Docket No. 29423-13 · 10/17/2014 · Order of Service of Transcript (Bench Opinion)Guy Anthony Sperk, Petitioner
- Docket No. 7554-08 · 10/16/2014 · T.C. Opinion · WherryBielersee Trading, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
- Docket No. 28165-13 · 10/16/2014 · Order of Service of Transcript (Bench Opinion)Shameik Patrick Webb, Petitioner
- Docket No. 9042-08 · 10/16/2014 · T.C. Opinion · WherryOfenpass Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
- Docket No. 671-10 · 10/16/2014 · T.C. Opinion · WherrySugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
- Docket No. 12943-13 · 10/16/2014 · Order of Service of Transcript (Bench Opinion)Todd A. Berthiaume, 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.