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)
546 opinions indexed · filter: 2016 · showing most recent 100.
- Docket No. 30026-14 · 12/29/2016 · Memorandum Opinion · Kathleen KerriganKenneth Pitner, Petitioner
- Docket No. 25467-12 · 12/29/2016 · Memorandum Opinion · Kathleen KerriganSam T. Jewell, Petitioner
- Docket No. 8685-14 · 12/29/2016 · Memorandum Opinion · Elizabeth Crewson ParisRyan M. Fleischer, Petitioner
- Docket No. 6730-16 · 12/29/2016 · Order of Service of Transcript (Bench Opinion)Andrew Joseph Genovese, Petitioner
- Docket No. 27301-15 · 12/27/2016 · Order of Service of Transcript (Bench Opinion)Jack Dewain Burke, Petitioner
- Docket No. 13990-12 · 12/27/2016 · Memorandum Opinion · Richard T. MorrisonUrve V. Moyer, Incompetent, Calvin L. Moyer, Next Friend, Petitioners
- Docket No. 27515-13 · 12/27/2016 · Memorandum Opinion · Cary Douglas PughJo Ann Snodgrass, Petitioner
- Docket No. 3078-16 · 12/27/2016 · Order of Service of Transcript (Bench Opinion)Abdullahi Muse, Petitioner
- Docket No. 4955-14 · 12/22/2016 · Memorandum Opinion · Robert P. RuweCecilia M. Hylton, Petitioner
- Docket No. 20602-12 · 12/22/2016 · Memorandum Opinion · Albert G. LauberPhyllis E. McGrady & Christopher R. Antoniacci, Petitioners
- Docket No. 19899-15 · 12/22/2016 · Order of Service of Transcript (Bench Opinion)Robert W. Peterson, Petitioner
- Docket No. 25152-11 · 12/22/2016 · T.C. Opinion · Albert G. Lauber15 West 17th Street LLC, Isaac Mishan, As Tax Matters Member of Ultimate Realty NY, LLC, Tax Matters Partner, Petitioners
- Docket No. 8887-13 · 12/22/2016 · Memorandum Opinion · Robert P. RuweCecilia M. Hylton, Petitioner
- Docket No. 11142-13 · 12/22/2016 · Memorandum Opinion · Albert G. LauberPhyllis E. McGrady & Christopher R. Antoniacci, Petitioners
- Docket No. 1781-15 · 12/22/2016 · Summary Opinion · WherryDaniel Binns, Petitioner
- Docket No. 1387-15 · 12/21/2016 · Memorandum Opinion · ChiechiNathan A. Peake, Petitioner
- Docket No. 10473-14 · 12/21/2016 · Summary Opinion · Juan F. VasquezEdgar David Brown, Petitioner
- Docket No. 14716-15 · 12/21/2016 · Memorandum Opinion · Mary Ann CohenBobby R. Hargis & Brenda J. Hargis, Petitioners
- Docket No. 880-15 · 12/20/2016 · Summary Opinion · Juan F. VasquezRobert V. Arkow & Yvonne Arkow, Petitioners
- Docket No. 1533-15 · 12/20/2016 · Summary Opinion · Peter J. PanuthosTao Long, Petitioner
- Docket No. 6033-15 · 12/19/2016 · Memorandum Opinion · JacobsSara Archer, Petitioner
- Docket No. 24843-13 · 12/19/2016 · Summary Opinion · Lewis R. CarluzzoChristian Sioui, Petitioner
- Docket No. 7186-14 · 12/19/2016 · Memorandum Opinion · David GustafsonWalter S. Mack, Jr. & Consuelo C. Mack, Petitioners
- Docket No. 2267-14 · 12/19/2016 · T.C. Opinion · Juan F. VasquezSilver Medical, Inc., Petitioner
- Docket No. 15130-15 · 12/19/2016 · Order of Service of Transcript (Bench Opinion)Renee Sunyoung Lim, Petitioner
- Docket No. 3622-11 · 12/19/2016 · Memorandum Opinion · Elizabeth Crewson ParisSuzanne D. Oster Ozimkoski, Petitioner
- Docket No. 6034-15 · 12/19/2016 · Memorandum Opinion · JacobsRobert Archer, Petitioner
- Docket No. 22719-14 · 12/19/2016 · Summary Opinion · Lewis R. CarluzzoTimothy Charles Qunell, Jr., Petitioner
- Docket No. 27817-15 · 12/16/2016 · Order of Service of Transcript (Bench Opinion)Avedis F. Balekian & Lauren B. Balekian, Petitioners
- Docket No. 25651-13 · 12/14/2016 · Memorandum Opinion · Juan F. VasquezCalvin T. Morton, Petitioner
- Docket No. 9177-08 · 12/14/2016 · Memorandum Opinion · James S. HalpernAd Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 3825-14 · 12/14/2016 · Memorandum Opinion · L. Paige MarvelJerald L. Carmody, Petitioner
- Docket No. 9178-08 · 12/14/2016 · Memorandum Opinion · James S. HalpernAd Global 2000 Fund LLC, Warsaw Television Cable Corp., A Partner Other Than the Tax Matters Partner, Petitioners
- Docket No. 23807-15 · 12/14/2016 · Order of Service of Transcript (Bench Opinion)Bilal Ahmed, Petitioner
- Docket No. 8113-12 · 12/13/2016 · Memorandum Opinion · Ronald L. BuchKing and Gardiner Farms, LLC, Keith Gardiner, Tax Matters Partner, Petitioners
- Docket No. 1035-16 · 12/13/2016 · Summary Opinion · Mary Ann CohenAndrew Lee Stinson, Petitioner
- Docket No. 8112-12 · 12/13/2016 · Memorandum Opinion · Ronald L. BuchRosedale Ranch, A General Partnership, Rosedale Farming Group, Tax Matters Partner, Petitioners
- Docket No. 8360-15 · 12/13/2016 · Summary Opinion · Mary Ann CohenCurtis Lee Owens & Meleih Ann Owens, Petitioners
- Docket No. 26479-13 · 12/13/2016 · Summary Opinion · Daniel A. Guy, Jr.Gregory MacDonald Berry, Petitioner
- Docket No. 5025-13 · 12/13/2016 · Summary Opinion · Joseph H. GaleGuthrie Washaurwa Chibanguza, Petitioner
- Docket No. 8111-12 · 12/13/2016 · Memorandum Opinion · Ronald L. BuchWasco Real Properties I, LLC, Gardiner Family Trust, Tax Matters Partner, Petitioners
- Docket No. 21806-12 · 12/12/2016 · Summary Opinion · Elizabeth Crewson ParisJohn J. Ekeh, Petitioner
- Docket No. 11862-15 · 12/12/2016 · Order of Service of Transcript (Bench Opinion)Stephanie Brownstein a.k.a. Stephanie Fanning and Craig Fanning, Petitioners
- Docket No. 920-14 · 12/12/2016 · Memorandum Opinion · ArmenCommunity Education Foundation, Petitioner
- Docket No. 8716-13 · 12/9/2016 · Order of Service of Transcript (Bench Opinion)Scott R. Bishop & Kellene E. Bishop, n.k.a. Kellene E. Vaile, Petitioners
- Docket No. 15809-14 · 12/8/2016 · Order of Service of Transcript (Bench Opinion)Florence Emerho, Petitioner
- Docket No. 10596-14 · 12/8/2016 · T.C. Opinion · LaroEstate of Steve K. Backemeyer, Deceased, Julie K. Backemeyer, Personal Representative, and Julie K. Backemeyer, Petitioners
- Docket No. 26111-15 · 12/7/2016 · Order of Service of Transcript (Bench Opinion)Scot Christian Kelly & Wendy Warfield Kelly, Petitioners
- Docket No. 26706-15 · 12/7/2016 · Order of Service of Transcript (Bench Opinion)L. Paul Dieffenbach, Jr., Petitioner
- Docket No. 7344-12 · 12/7/2016 · Memorandum Opinion · Ronald L. BuchNaren Chaganti, Petitioner
- Docket No. 13025-08 · 12/6/2016 · Memorandum Opinion · Mark V. HolmesBoris Putanec & Jeana J. Toney, Petitioners
- Docket No. 27211-10 · 12/6/2016 · Memorandum Opinion · Mark V. HolmesBoris Putanec & Jeana J. Toney, Petitioners
- Docket No. 13227-14 · 12/5/2016 · Memorandum Opinion · Richard T. MorrisonChinweike Nwabasili, Petitioner
- Docket No. 18154-15 · 12/5/2016 · Memorandum Opinion · Michael B. ThorntonRobert L. Anderson, Petitioner
- Docket No. 1252-16 · 12/1/2016 · Order of Service of Transcript (Bench Opinion)Thomas D. Fitzmaurice & Dana M. Fitzmaurice, Petitioners
- Docket No. 4226-15 · 12/1/2016 · Memorandum Opinion · JacobsAjibola O. Ibidunni, Petitioner
- Docket No. 3266-15 · 12/1/2016 · Summary Opinion · Albert G. LauberDwight McDonald & Donna McDonald, Petitioners
- Docket No. 30638-08 · 11/30/2016 · T.C. Opinion · Michael B. ThorntonLawrence G. Graev & Lorna Graev, Petitioners
- Docket No. 23553-15 · 11/29/2016 · Memorandum Opinion · Albert G. LauberRichard Isaac Fine & Maryellen Olman-Fine, Petitioners
- Docket No. 26567-15 · 11/28/2016 · Order of Service of Transcript (Bench Opinion)Joan Kay Dirks, Petitioner and Stephen Morford, Intervenor, Petitioners
- Docket No. 12152-13 · 11/23/2016 · Memorandum Opinion · Mary Ann CohenTransupport, Incorporated, Petitioner
- Docket No. 17635-14 · 11/23/2016 · Memorandum Opinion · Ronald L. BuchGlen A. Blair, Petitioner
- Docket No. 14921-13 · 11/23/2016 · Memorandum Opinion · Robert P. RuweMalcolm D. Alexander, Petitioner
- Docket No. 17459-15 · 11/22/2016 · Memorandum Opinion · Michael B. ThorntonRoger L. Lingren, Petitioner
- Docket No. 28925-11 · 11/22/2016 · Memorandum Opinion · Richard T. MorrisonCari Barnes, Petitioner
- Docket No. 17380-12 · 11/22/2016 · T.C. Opinion · L. Paige MarvelAnalog Devices, Inc. & Subsidiaries, Petitioner
- Docket No. 2807-15 · 11/21/2016 · Order of Service of Transcript (Bench Opinion)Angelia S. Olsen, Petitioner
- Docket No. 961-14 · 11/21/2016 · Memorandum Opinion · Juan F. VasquezPatricia J. Anderson & Thomas Brodersen, Petitioners
- Docket No. 31397-15 · 11/21/2016 · Order of Service of Transcript (Bench Opinion)Linda M. Holladay & Dale B. Holladay, Petitioners
- Docket No. 18163-15 · 11/17/2016 · Order of Service of Transcript (Bench Opinion)Alvin Sheldon Kanofsky, Petitioner
- Docket No. 21720-13 · 11/17/2016 · Memorandum Opinion · Mark V. HolmesBarry R. Skog, Petitioner
- Docket No. 32187-15 · 11/17/2016 · Order of Service of Transcript (Bench Opinion)Gregory G. Williams, Petitioner
- Docket No. 13149-15 · 11/17/2016 · T.C. Opinion · LaroPizza Pro Equipment Leasing, Inc., Petitioner
- Docket No. 22426-15 · 11/17/2016 · Order of Service of Transcript (Bench Opinion)Bruce H. Murray, Petitioner
- Docket No. 18162-15 · 11/17/2016 · Order of Service of Transcript (Bench Opinion)Alvin Sheldon Kanofsky, Petitioner
- Docket No. 18182-15 · 11/17/2016 · Order of Service of Transcript (Bench Opinion)Alvin Sheldon Kanofsky, Petitioner
- Docket No. 10938-15 · 11/16/2016 · Summary Opinion · GerberGregor MacInnis, Petitioner
- Docket No. 18128-12 · 11/16/2016 · Memorandum Opinion · Joseph H. GaleThe Malulani Group, Limited And Subsidiary, Petitioner
- Docket No. 12694-15 · 11/16/2016 · Memorandum Opinion · Joseph W. NegaJose R. Pena, Petitioner
- Docket No. 3981-15 · 11/15/2016 · Summary Opinion · Joseph W. NegaGary Frederick Roy, Petitioner
- Docket No. 28845-15 · 11/15/2016 · Order of Service of Transcript (Bench Opinion)Jose A. Romero, Petitioner
- Docket No. 17989-15 · 11/14/2016 · Order of Service of Transcript (Bench Opinion)Christina M. Dingess, Petitioner
- Docket No. 9097-13 · 11/14/2016 · Memorandum Opinion · James S. HalpernPhilip Joseph Franklin, Petitioner
- Docket No. 13287-15 · 11/14/2016 · Order of Service of Transcript (Bench Opinion)Virginia L. Pearce, Petitioner
- Docket No. 17999-15 · 11/14/2016 · Order of Service of Transcript (Bench Opinion)Christina M. Dingess, Petitioner
- Docket No. 8560-15 · 11/14/2016 · Order of Service of Transcript (Bench Opinion)C. Benjamin Kirby & Sondra A. Kirby, Petitioners
- Docket No. 228-15 · 11/10/2016 · Order of Service of Transcript (Bench Opinion)Benjamin Cornell Bridges, Petitioner
- Docket No. 14274-15 · 11/10/2016 · Order of Service of Transcript (Bench Opinion)Isaac Guerrero & Rachel E. Guerrero, Petitioners
- Docket No. 6261-16 · 11/10/2016 · Order of Service of Transcript (Bench Opinion)Patricia M. Rodriguez, Petitioner
- Docket No. 828-15 · 11/9/2016 · Summary Opinion · Daniel A. Guy, Jr.Bohong Zhang, Petitioner & Thomas McKee, Conservatee, Barbara Strait, Conservator, Intervenor, Petitioners
- Docket No. 9840-15 · 11/9/2016 · T.C. Opinion · Cary Douglas PughDavid B. Greenberg, Petitioner
- Docket No. 5859-15 · 11/9/2016 · Order of Service of Transcript (Bench Opinion)Jason B. Carroll, Petitioner
- Docket No. 26876-15 · 11/9/2016 · T.C. Opinion · Albert G. LauberWhistleblower 26876-15W, Petitioner
- Docket No. 13293-14 · 11/9/2016 · Memorandum Opinion · Cary Douglas PughBradley A. Ballard, Petitioner
- Docket No. 10858-14 · 11/9/2016 · Memorandum Opinion · Tamara W. AshfordWilliam E. Lowe & Tess Lowe, Petitioners
- Docket No. 12854-14 · 11/8/2016 · Memorandum Opinion · Elizabeth Crewson ParisWard Dean, Petitioner
- Docket No. 18289-15 · 11/8/2016 · Summary Opinion · Peter J. PanuthosPeter Phuong K. Pham & Bach T. Nguyen, Petitioners
- Docket No. 20689-09 · 11/8/2016 · Memorandum Opinion · Albert G. LauberEstate of Robert C. Duncan, Deceased, Dan Duncan and Jan Duncan, Co-Executors, and Jannette Duncan, Petitioners
- Docket No. 12540-15 · 11/8/2016 · Order of Service of Transcript (Bench Opinion)Gregory Melvin & Cheryl Melvin, Petitioners
- Docket No. 1722-08 · 11/8/2016 · Memorandum Opinion · Albert G. LauberEstate of Robert C. Duncan, Deceased, Dan Duncan and Jan Duncan, Co-Executors, and Jannette Duncan, 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.