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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)

595 opinions indexed · filter: 2015 · showing most recent 100.

Docket No. 8966-15 · 12/30/2015 · Memorandum Opinion · Robert P. Ruwe
Jeffery R. Simmons & Patricia M. Simmons, Petitioners
Docket No. 285-15 · 12/30/2015 · Order of Service of Transcript (Bench Opinion)
Emil P. Tolotti, Jr., Petitioner
Docket No. 25093-12 · 12/29/2015 · Memorandum Opinion · Swift
Juan M. Herrera & Susana M. Herrera, Petitioners
Docket No. 5867-14 · 12/29/2015 · Memorandum Opinion · Albert G. Lauber
Caren C. Hare, Petitioner
Docket No. 354-12 · 12/28/2015 · Memorandum Opinion · Swift
Michael Tseytin & Ella Tseytin, Petitioners
Docket No. 12994-12 · 12/28/2015 · Memorandum Opinion · Joseph Robert Goeke
Estate of Barbara M. Purdue, Deceased, William J. Purdue, Susan P. Christoff, Nancy P. Myhre, and Hazel P. Beatty, Statutory Executors, Petitioners
Docket No. 29829-12 · 12/28/2015 · Memorandum Opinion · Joseph Robert Goeke
Estate of Barbara M. Purdue, Deceased, Donor, William J. Purdue, Susan P. Christoff, Nancy P. Myhre, and Hazel P. Beatty, Statutory Executors, Petitioners
Docket No. 27884-13 · 12/28/2015 · Memorandum Opinion · Albert G. Lauber
Samuel Striker, Petitioner
Docket No. 26940-13 · 12/22/2015 · T.C. Opinion · L. Paige Marvel
Usman Bhutta, Petitioner
Docket No. 26241-13 · 12/22/2015 · Memorandum Opinion · Maurice B. Foley
Estate of Bernice Newberger, Deceased, JP Morgan Chase Bank, N.A., Susan Newberger, and Nancy Newberger, Co-Trustees, Petitioners
Docket No. 19609-13 · 12/21/2015 · Summary Opinion · Gerber
Jamshed Ahmed Chaudry, Petitioner
Docket No. 28708-14 · 12/21/2015 · Order of Service of Transcript (Bench Opinion)
Bradford G. Brown, Petitioner
Docket No. 26280-14 · 12/21/2015 · Summary Opinion · Gerber
Jamshed Chaudry, Petitioner
Docket No. 20408-14 · 12/21/2015 · Memorandum Opinion · Albert G. Lauber
Gene Hawkins, Petitioner
Docket No. 24072-14 · 12/21/2015 · Order of Service of Transcript (Bench Opinion)
Joseph Romain & Marie R. Romain, Petitioners
Docket No. 30121-14 · 12/21/2015 · Summary Opinion · Gerber
Matthew Thomas Parmeter, Petitioner
Docket No. 18572-13 · 12/16/2015 · Memorandum Opinion · Joseph Robert Goeke
Michael G. Judah & Sally A. Judah, Petitioners
Docket No. 5403-08 · 12/16/2015 · Memorandum Opinion · James S. Halpern
Jeremiah J. O'Connor & Mary K. O'Connor, Petitioners
Docket No. 1948-15 · 12/15/2015 · Memorandum Opinion · Michael B. Thornton
Jody Lee Raida, Petitioner
Docket No. 6656-13 · 12/14/2015 · Memorandum Opinion · Richard T. Morrison
Daniel Lee Berglund, Petitioner
Docket No. 23344-14 · 12/14/2015 · Memorandum Opinion · Joseph W. Nega
James A. Ogden & Christie E. Ogden, Petitioners
Docket No. 14799-13 · 12/14/2015 · Memorandum Opinion · L. Paige Marvel
Saleh Omar, Petitioner
Docket No. 17625-13 · 12/14/2015 · Memorandum Opinion · Joseph W. Nega
Clarence McDonald Leland, Jr. & Myna Green Leland, Petitioners
Docket No. 21050-10 · 12/10/2015 · Summary Opinion · Joseph Robert Goeke
Bruce R. Hoffman & Debra S. Hoffman, Petitioners
Docket No. 18938-12 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
The Reserve Club at St. James Plantation, LLC, Reserve Development Co., Tax Matters Partner, Petitioners
Docket No. 2693-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Kenan C. Wright & Molly F. Wright, Petitioners
Docket No. 8097-13 · 12/9/2015 · Memorandum Opinion · Albert G. Lauber
Sumner Redstone, Petitioner
Docket No. 2695-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
H. Edward Wright, III & Phyllis C. Wright, Petitioners
Docket No. 25597-14 · 12/9/2015 · Order of Service of Transcript (Bench Opinion)
Augustine Umezurike & Ngozi Umezurike, Petitioners
Docket No. 2683-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
John A. Atkinson & Judy B. Atkinson, Petitioners
Docket No. 16641-14 · 12/9/2015 · Memorandum Opinion · Laro
Terry M. Schank & Paula J. Schank, Petitioners
Docket No. 2700-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Dwight C. Hopkins & Martha W. Hopkins, Petitioners
Docket No. 2694-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Warren W. Wills, Jr. & Margaret A. Wright, Petitioners
Docket No. 16642-14 · 12/9/2015 · Memorandum Opinion · Laro
Twin City Roofing and Sheet Metal, Inc., Petitioner
Docket No. 1578-14 · 12/7/2015 · Order of Service of Transcript (Bench Opinion)
Shash Schaekar f.k.a. Shashishekar Basavaraju, Petitioners
Docket No. 594-14 · 12/7/2015 · T.C. Opinion · Kathleen Kerrigan
Brett E. Legg & Cindy L. Legg, Petitioners
Docket No. 27087-14 · 12/4/2015 · Order of Service of Transcript (Bench Opinion)
Thomas A. Updegrove, Petitioner
Docket No. 23361-13 · 12/3/2015 · Memorandum Opinion · Chiechi
Victor M. Kantchev & Daniela A. Kantchev, Petitioners
Docket No. 893-14 · 12/3/2015 · Memorandum Opinion · Mary Ann Cohen
John Henry Besaw, Petitioner
Docket No. 16728-13 · 12/2/2015 · Order of Service of Transcript (Bench Opinion)
Pauline Coppee Girvin, Petitioner
Docket No. 13516-13 · 12/2/2015 · Memorandum Opinion · Elizabeth Crewson Paris
David L. Charley & Julia A. Charley, Petitioners
Docket No. 29246-13 · 12/2/2015 · Summary Opinion · Daniel A. Guy, Jr.
Dale Martin Sana, Petitioner
Docket No. 15616-11 · 12/2/2015 · Summary Opinion · Elizabeth Crewson Paris
Kenneth Lee Newhouse & Lindsay Rae Newhouse, Petitioners
Docket No. 20636-11 · 12/1/2015 · Memorandum Opinion · Ronald L. Buch
Estate of John Marks Alterman, Deceased, Melvin S. Black, Personal Representative, Transferee, Petitioners
Docket No. 28940-14 · 12/1/2015 · Order of Service of Transcript (Bench Opinion)
Leon A. Garner, Petitioner
Docket No. 7071-10 · 12/1/2015 · Memorandum Opinion · Ronald L. Buch
Richard C. Alterman, Trust U/A/D May 9, 2000, Richard C. Alterman, Trustee, Transferee, Petitioners
Docket No. 6940-10 · 12/1/2015 · Memorandum Opinion · Ronald L. Buch
Bryan S. Alterman Trust U/A/D May 9, 2000, Bryan S. Alterman, Trustee, Transferee, Petitioners
Docket No. 6936-10 · 12/1/2015 · Memorandum Opinion · Ronald L. Buch
John M. Alterman Trust U/A/D May 9, 2000, Ronald Gordon and Donald Gavid, Trustees, Transferee, Petitioners
Docket No. 25416-12 · 11/30/2015 · Memorandum Opinion · Albert G. Lauber
Ambawalage S. Silva, Petitioner
Docket No. 9780-14 · 11/30/2015 · Memorandum Opinion · Albert G. Lauber
Carlos V. Yguico & Jennifer C. Yguico, Petitioners
Docket No. 641-15 · 11/30/2015 · Summary Opinion · Armen
Reinaldo Vargas, Petitioner
Docket No. 22017-14 · 11/30/2015 · Summary Opinion · Armen
Baudelio Lopez Ibarra, Petitioner
Docket No. 18026-05 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 28049-14 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Sharon L. Garrett, Petitioner
Docket No. 13828-14 · 11/24/2015 · Summary Opinion · Wherry
Richard A. Boring & Margaret A. Boring, Petitioners
Docket No. 18097-05 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 3503-15 · 11/24/2015 · Memorandum Opinion · Jacobs
Estate of Russell Badgett, Jr., Deceased, Bentley Badgett, Jr., Executor, Petitioners
Docket No. 2030-14 · 11/24/2015 · Order of Service of Transcript (Bench Opinion)
Joseph Allen May, Petitioner
Docket No. 28057-09 · 11/24/2015 · Memorandum Opinion · James S. Halpern
Terry Gene Akey, Petitioner
Docket No. 10252-14 · 11/23/2015 · Order of Service of Transcript (Bench Opinion)
Estate of Marjorie B. Drescher, Deceased, Paul L. Knight, Executor, Petitioners
Docket No. 16899-14 · 11/23/2015 · Memorandum Opinion · Chiechi
Frank D. Mathews, Jr., Petitioner
Docket No. 10776-13 · 11/23/2015 · Memorandum Opinion · Haines
Fleming Cardiovascular, P.A., Petitioner
Docket No. 28865-13 · 11/19/2015 · Memorandum Opinion · Joseph W. Nega
Jon M. Nissley, Petitioner
Docket No. 9461-13 · 11/19/2015 · Summary Opinion · Elizabeth Crewson Paris
Troy S. Podraza & Jill A. Podraza, Petitioners
Docket No. 22084-14 · 11/19/2015 · Memorandum Opinion · Joseph W. Nega
Lori L. Hall, Petitioner
Docket No. 10576-13 · 11/19/2015 · Summary Opinion · Elizabeth Crewson Paris
John Edwin Trout & Barbara Alma Trout, Petitioners
Docket No. 9178-08 · 11/19/2015 · Memorandum Opinion · James S. Halpern
Ad Global 2000 Fund LLC, Warsaw Television Cable Corp., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 28810-13 · 11/19/2015 · Memorandum Opinion · Joseph W. Nega
Randy Steinberg & Betina Steinberg, Petitioners
Docket No. 9177-08 · 11/19/2015 · Memorandum Opinion · James S. Halpern
Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
Docket No. 19647-13 · 11/18/2015 · Memorandum Opinion · Juan F. Vasquez
Bruce Edward Haddix & Rae Ann Haddix, Petitioners
Docket No. 7093-07 · 11/17/2015 · T.C. Opinion · Joseph H. Gale
Parks Foundation, Petitioner
Docket No. 7043-07 · 11/17/2015 · T.C. Opinion · Joseph H. Gale
Loren E. Parks, Petitioner
Docket No. 2790-13 · 11/16/2015 · Memorandum Opinion · Juan F. Vasquez
Marie Beaubrun, Petitioners
Docket No. 20303-13 · 11/16/2015 · Memorandum Opinion · Cary Douglas Pugh
GameHearts, a Montana Nonprofit Corporation, Petitioner
Docket No. 9304-14 · 11/16/2015 · Memorandum Opinion · Albert G. Lauber
Christopher McMullen, Petitioner
Docket No. 1557-14 · 11/13/2015 · Order of Service of Transcript (Bench Opinion)
Eric M. Kerensky, Petitioner
Docket No. 9789-14 · 11/10/2015 · Order of Service of Transcript (Bench Opinion)
Edward B. Lorquet, Petitioner
Docket No. 17242-14 · 11/9/2015 · Order of Service of Transcript (Bench Opinion)
Diane Lynn Heller, Petitioner
Docket No. 21252-13 · 11/9/2015 · Summary Opinion · Daniel A. Guy, Jr.
Joseph J. Calvanico & Kelly Anne K. Calvanico, Petitioners
Docket No. 23565-13 · 11/9/2015 · Summary Opinion · Peter J. Panuthos
Robert Glenn McDougall, Petitioner
Docket No. 17159-14 · 11/9/2015 · Order of Service of Transcript (Bench Opinion)
Patrick Demosthene, Petitioner
Docket No. 6866-12 · 11/4/2015 · Memorandum Opinion · Albert G. Lauber
Eric Edward Chandler, Petitioner
Docket No. 20785-13 · 11/4/2015 · Memorandum Opinion · Joseph W. Nega
Miccosukee Tribe Of Indians Of Florida, Petitioner
Docket No. 22033-12 · 11/3/2015 · Memorandum Opinion · Haines
Mark R. Smith & Yong N. Smith, Petitioners
Docket No. 29107-12 · 11/3/2015 · Memorandum Opinion · Mary Ann Cohen
Jefferson Cartwright & Judith Cartwright, Petitioners
Docket No. 29242-13 · 11/3/2015 · Memorandum Opinion · Kathleen Kerrigan
Gregory Martens, Petitioner
Docket No. 10583-14 · 11/3/2015 · Order of Service of Transcript (Bench Opinion)
Maureen A. Jones & Stephen M. Jones, Petitioners
Docket No. 29621-12 · 11/3/2015 · Memorandum Opinion · Haines
Mark R. Smith & Yong N. Smith, Petitioners
Docket No. 14832-14 · 10/28/2015 · Order of Service of Transcript (Bench Opinion)
Susan M. Kuznik, Petitioner
Docket No. 15600-14 · 10/28/2015 · Memorandum Opinion · Laro
Ronald Lawson & Karen Bey, Petitioners
Docket No. 31176-12 · 10/27/2015 · Memorandum Opinion · Richard T. Morrison
Priscilla Ann Clues, Petitioner
Docket No. 11465-13 · 10/27/2015 · Memorandum Opinion · Albert G. Lauber
Dennis M. Powers, Petitioner
Docket No. 8256-12 · 10/26/2015 · T.C. Opinion · Albert G. Lauber
Anonymous, Petitioner
Docket No. 8401-13 · 10/26/2015 · T.C. Opinion · Albert G. Lauber
Estate of Edward S. Redstone, Deceased, Madeline M. Redstone, Executrix, Petitioners
Docket No. 17380-07 · 10/26/2015 · Memorandum Opinion · Juan F. Vasquez
William D. Trumbly, Jr. & Vicky B. Wood, Petitioners
Docket No. 8798-13 · 10/26/2015 · Memorandum Opinion · Albert G. Lauber
Stephen J. Dunn & Geri L. Dunn, Petitioners
Docket No. 23303-14 · 10/23/2015 · Order of Service of Transcript (Bench Opinion)
Rita F. McGrath, Petitioner
Docket No. 23328-14 · 10/23/2015 · Order of Service of Transcript (Bench Opinion)
John K. Kilbourne, Petitioner
Docket No. 5678-12 · 10/22/2015 · Memorandum Opinion · Haines
Canna Care, Inc., a California not-for-profit Corporation, Petitioner
Docket No. 25791-13 · 10/22/2015 · Summary Opinion · Juan F. Vasquez
Mark E. Huber & Colleen L. Huber, 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.

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