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)
536 opinions indexed · filter: 2017 · showing most recent 100.
- Docket No. 5544-12 · 12/28/2017 · Memorandum Opinion · WherryJohn L. Roth & Deanne M. Roth, Petitioners
- Docket No. 31667-15 · 12/27/2017 · Summary Opinion · GerberMindy Lessard f.k.a. Mindy Tomko, Petitioner and John M. Tomko, Intervenor, Petitioners
- Docket No. 18269-16 · 12/26/2017 · Summary Opinion · Daniel A. Guy, Jr.Robert Gollnick, Jr. & Piyanut Ustsasan-Gollnick, Petitioners
- Docket No. 15307-16 · 12/26/2017 · Summary Opinion · Peter J. PanuthosMary A. Colliver, Petitioner
- Docket No. 23692-15 · 12/21/2017 · Order of Service of Transcript (Bench Opinion)Green Sustainable Packaging, Inc., Petitioner
- Docket No. 1302-17 · 12/21/2017 · Order of Service of Transcript (Bench Opinion)Pedro Monge-Ramirez, Petitioner
- Docket No. 30638-08 · 12/20/2017 · T.C. Opinion · Michael B. ThorntonLawrence G. Graev & Lorna Graev, Petitioners
- Docket No. 2822-16 · 12/20/2017 · T.C. Opinion · Albert G. LauberNew Jersey Council Of Teaching Hospitals, Petitioner
- Docket No. 1233-17 · 12/19/2017 · Order of Service of Transcript (Bench Opinion)James P. Wilson, Petitioner
- Docket No. 23440-16 · 12/18/2017 · Summary Opinion · Daniel A. Guy, Jr.Scott C. Faulk & Leigh S. Faulk, Petitioners
- Docket No. 22753-16 · 12/18/2017 · Memorandum Opinion · Albert G. LauberCharles E. Robbins & Nancy L. Robbins, Petitioners
- Docket No. 13276-16 · 12/18/2017 · Summary Opinion · Peter J. PanuthosSteve Pemberton, Petitioner
- Docket No. 13587-16 · 12/15/2017 · Order of Service of Transcript (Bench Opinion)Phillip S. Katz & Beverly L. Katz, Petitioners
- Docket No. 31183-15 · 12/14/2017 · T.C. Opinion · Albert G. LauberThe Coca-Cola Company and Subsidiaries, Petitioner
- Docket No. 25618-15 · 12/13/2017 · Memorandum Opinion · Kathleen KerriganLender Management, LLC, Keith F. Lender Revocable Trust, Tax Matters Partner, Petitioners
- Docket No. 14798-16 · 12/13/2017 · Summary Opinion · Peter J. PanuthosPaul Chen, Petitioner
- Docket No. 25617-15 · 12/13/2017 · Memorandum Opinion · Kathleen KerriganLender Management, LLC, Marvin K. Lender Revocable Trust, Tax Matters Partner, Petitioners
- Docket No. 3669-17 · 12/13/2017 · Order of Service of Transcript (Bench Opinion)Maurice Wilson & Jamia Wilson, Petitioners
- Docket No. 17386-16 · 12/11/2017 · Order of Service of Transcript (Bench Opinion)Erika Denise Edwards, Petitioner
- Docket No. 18057-14 · 12/11/2017 · Memorandum Opinion · Richard T. MorrisonSalt Point Timber, LLC, John B. Hood, Tax Matters Partner, Petitioners
- Docket No. 20792-15 · 12/11/2017 · Memorandum Opinion · Cary Douglas PughJames Hawver, Petitioner
- Docket No. 2003-17 · 12/11/2017 · Order of Service of Transcript (Bench Opinion)Kenneth E. Levinson, Petitioner
- Docket No. 1493-17 · 12/6/2017 · Memorandum Opinion · Daniel A. Guy, Jr.Jason Christopher Bennett & Kirsten Pauline Bennett, Petitioners
- Docket No. 546-17 · 12/6/2017 · Order of Service of Transcript (Bench Opinion)Robert Lloyd Jackson, Petitioner
- Docket No. 24342-16 · 12/6/2017 · Order of Service of Transcript (Bench Opinion)Ramtin Sadighim & Nahal Khani Sadighim, Petitioners
- Docket No. 20343-15 · 12/6/2017 · Memorandum Opinion · Albert G. LauberSheila Woodley, Petitioner
- Docket No. 25457-13 · 12/5/2017 · Memorandum Opinion · James S. HalpernDonald J. Planty & Miriam Alvarez, Petitioners
- Docket No. 7042-16 · 12/5/2017 · Summary Opinion · GerberDmitriy Shvetsov, Petitioner
- Docket No. 13736-12 · 12/5/2017 · Memorandum Opinion · Maurice B. FoleycredeX, Inc., Petitioner
- Docket No. 4860-16 · 12/4/2017 · Summary Opinion · Daniel A. Guy, Jr.David W. Stapleton & Melinda Stapleton, Petitioners
- Docket No. 31028-14 · 12/4/2017 · Summary Opinion · James S. HalpernJ. Drew Koester, Petitioner
- Docket No. 15383-16 · 12/1/2017 · Order of Service of Transcript (Bench Opinion)Randy A. Whitney & Gina Whitney, Petitioners
- Docket No. 19807-13 · 11/30/2017 · Summary Opinion · WhalenAndrey Andreyevich Dovzhenok, Petitioner
- Docket No. 4698-17 · 11/30/2017 · Order of Service of Transcript (Bench Opinion)Clark Alan Cato, Petitioner
- Docket No. 11084-15 · 11/29/2017 · T.C. Opinion · Albert G. LauberLincoln C. Pearson & Victoria K. Pearson, Petitioners
- Docket No. 2161-12 · 11/29/2017 · Memorandum Opinion · Elizabeth Crewson ParisConstantine Gus Cristo, Petitioner
- Docket No. 25666-14 · 11/29/2017 · Summary Opinion · WherryMatthew Eric Baham & Jennifer Michelle Baham, Petitioners
- Docket No. 11331-14 · 11/28/2017 · Memorandum Opinion · Michael B. ThorntonEdward Arash Jabari & Constance Colwell Jabari, Petitioners
- Docket No. 13344-16 · 11/28/2017 · Order of Service of Transcript (Bench Opinion)Sylvio Desameau, Petitioner
- Docket No. 14362-16 · 11/28/2017 · Order of Service of Transcript (Bench Opinion)Juanita P. Morgan, Petitioner
- Docket No. 783-16 · 11/28/2017 · Memorandum Opinion · Michael B. ThorntonWilliam M. Barry & Trudi G. Swain, Petitioners
- Docket No. 10853-15 · 11/27/2017 · Memorandum Opinion · Cary Douglas PughGary A. Wolens, Petitioner
- Docket No. 562-17 · 11/27/2017 · Memorandum Opinion · Peter J. PanuthosBenjamin Jeffery Ashmore, Petitioner
- Docket No. 7873-14 · 11/27/2017 · Memorandum Opinion · Joseph H. GalePatrick S. Bero & Jennifer M. Bero, Petitioners
- Docket No. 30816-14 · 11/27/2017 · Order of Service of Transcript (Bench Opinion)Walter G. Adams & LaMarie B. Leverette-Adams, Petitioners
- Docket No. 29096-15 · 11/27/2017 · Memorandum Opinion · Joseph W. NegaCourtland L. Logue, Jr., Petitioner
- Docket No. 19937-16 · 11/22/2017 · Memorandum Opinion · GerberJoaquin V. Leon-Guerrero, Petitioner
- Docket No. 16860-16 · 11/22/2017 · Order of Service of Transcript (Bench Opinion)Timothy R. Wallace, Petitioner
- Docket No. 10629-14 · 11/21/2017 · Order of Service of Transcript (Bench Opinion)Charles Asong-Morfaw, Petitioner
- Docket No. 24305-16 · 11/21/2017 · Order of Service of Transcript (Bench Opinion)Phyllis Brenner & Murray Brenner, Petitioners
- Docket No. 14567-16 · 11/20/2017 · Memorandum Opinion · GerberJames Lloyd Phillips, Petitioner
- Docket No. 16445-16 · 11/20/2017 · Memorandum Opinion · Albert G. LauberPatricia Ann Copper, Petitioner
- Docket No. 20611-12 · 11/20/2017 · Memorandum Opinion · ParisFinis R. Welch & Linda J. Waite, Petitioners
- Docket No. 12116-16 · 11/20/2017 · Memorandum Opinion · Albert G. LauberCraig K. Potts & Kristen H. Potts, Petitioners
- Docket No. 14595-15 · 11/20/2017 · Order of Service of Transcript (Bench Opinion)Frank Dowd & Nicole Dowd, Petitioners
- Docket No. 20104-14 · 11/17/2017 · Order of Service of Transcript (Bench Opinion)Isaiah Bongam, Petitioner
- Docket No. 10139-16 · 11/17/2017 · Order of Service of Transcript (Bench Opinion)ProAdvocate Group, Petitioner
- Docket No. 21764-15 · 11/16/2017 · Memorandum Opinion · Albert G. LauberUday N. Parekh & Amita Parekh, Petitioners
- Docket No. 17457-14 · 11/16/2017 · Memorandum Opinion · Albert G. LauberDavid Gerald Weber, Petitioner
- Docket No. 30265-13 · 11/16/2017 · Memorandum Opinion · Albert G. LauberAsif Syed & Amtul Syed, Petitioners
- Docket No. 13634-16 · 11/16/2017 · Memorandum Opinion · Kathleen KerriganPaul B. Muir, Petitioner
- Docket No. 1280-16 · 11/15/2017 · Order of Service of Transcript (Bench Opinion)Richard A. Forde, Petitioner
- Docket No. 10949-16 · 11/15/2017 · Order of Service of Transcript (Bench Opinion)Degaulle Cabinda, Petitioner
- Docket No. 14391-13 · 11/15/2017 · Memorandum Opinion · Cary Douglas PughJay Enis & Sue Enis, Petitioners
- Docket No. 15959-14 · 11/15/2017 · Memorandum Opinion · Tamara W. AshfordWayne D. Ramsay, Petitioner
- Docket No. 29600-13 · 11/14/2017 · Order of Service of Transcript (Bench Opinion)Solutus, LLC, Ozark Pure Trust, Robin Standifird, Trustee, Tax Matters Partner, Petitioners
- Docket No. 15404-16 · 11/13/2017 · Order of Service of Transcript (Bench Opinion)James C. Barrett, Petitioner
- Docket No. 16959-16 · 11/13/2017 · Order of Service of Transcript (Bench Opinion)Ink Nuts, LLC, Petitioner
- Docket No. 4556-16 · 11/9/2017 · Order of Service of Transcript (Bench Opinion)Phuongtruc Cao Nguyen, Petitioner
- Docket No. 17681-16 · 11/9/2017 · Summary Opinion · Daniel A. Guy, Jr.Ann Zollinger, Petitioner
- Docket No. 16376-16 · 11/9/2017 · Order of Service of Transcript (Bench Opinion)Lejeun A. Clark, Sr., Petitioner
- Docket No. 10860-13 · 11/9/2017 · Summary Opinion · Juan F. VasquezCharlotte L. Thompson, Petitioner
- Docket No. 10772-13 · 11/9/2017 · Summary Opinion · Juan F. VasquezWesley G. Fleming & Jeana L. Thompson, Petitioners
- Docket No. 21450-16 · 11/9/2017 · Order of Service of Transcript (Bench Opinion)Joszeph Hjalmer Eotvos & Kelly Mae Eotvos, Petitioners
- Docket No. 20560-14 · 11/9/2017 · Summary Opinion · Juan F. VasquezVictoria L. Duket, Petitioner
- Docket No. 29230-13 · 11/9/2017 · Summary Opinion · Diana LeydenKelly Butler, Petitioner
- Docket No. 22818-16 · 11/8/2017 · Order of Service of Transcript (Bench Opinion)Julio Cesar Martinez, Petitioner
- Docket No. 28265-14 · 11/8/2017 · Memorandum Opinion · Cary Douglas PughRobert Hudson & Eleanor M. Hudson, Petitioners
- Docket No. 16652-16 · 11/8/2017 · Order of Service of Transcript (Bench Opinion)Vigen Stepanyan & Arpine Tarverdyan, Petitioners
- Docket No. 4756-15 · 11/7/2017 · Memorandum Opinion · Kathleen KerriganVHC, Inc. and Subsidiaries, Petitioner
- Docket No. 21583-15 · 11/7/2017 · Memorandum Opinion · Kathleen KerriganVHC, Inc. and Subsidiaries, Petitioner
- Docket No. 3796-17 · 11/7/2017 · Order of Service of Transcript (Bench Opinion)Marcus L. Head & Amanda R. Head, Petitioners
- Docket No. 22930-16 · 11/7/2017 · Order of Service of Transcript (Bench Opinion)Judith A. Grignon, Petitioner
- Docket No. 21707-15 · 11/6/2017 · Memorandum Opinion · Joseph Robert GoekeRobert E. Smith, III & Angela K. Smith, Petitioners
- Docket No. 23538-13 · 11/6/2017 · Memorandum Opinion · Joseph W. NegaZhongxia Ye, Petitioner
- Docket No. 23656-16 · 11/6/2017 · Order of Service of Transcript (Bench Opinion)Sara Stewart Binyon, Petitioner
- Docket No. 30025-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert GoekeEstate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors, Petitioners
- Docket No. 30515-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert GoekeNancy Sue Hawk, Transferee, Petitioner
- Docket No. 30024-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert GoekeBilly F. Hawk, Jr., GST Non-Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
- Docket No. 30026-09 · 11/6/2017 · Memorandum Opinion · Joseph Robert GoekeBilly F. Hawk, Jr., GST Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
- Docket No. 7187-16 · 11/6/2017 · Memorandum Opinion · Juan F. VasquezFloEtta Bullock, Petitioner
- Docket No. 24303-16 · 11/3/2017 · Order of Service of Transcript (Bench Opinion)Noah Charles Boss, Petitioner
- Docket No. 4314-16 · 11/1/2017 · Summary Opinion · Daniel A. Guy, Jr.Samuel Scott Beckey & Jennifer Jean Beckey, Petitioners
- Docket No. 24174-13 · 10/31/2017 · Memorandum Opinion · LaroCarlos Alamo, Petitioner
- Docket No. 10148-16 · 10/31/2017 · Memorandum Opinion · Maurice B. FoleyChristy Lyn Godsey, Petitioner
- Docket No. 25510-15 · 10/30/2017 · Memorandum Opinion · LaroDana D. Messina & Nancy G. Messina, Petitioners
- Docket No. 25567-15 · 10/30/2017 · Memorandum Opinion · LaroKyle R. Kirkland & Stephanie Layne, Petitioners
- Docket No. 21000-16 · 10/27/2017 · Order of Service of Transcript (Bench Opinion)Christopher James Brauer, Petitioner
- Docket No. 17349-15 · 10/25/2017 · Memorandum Opinion · LaroJack Howard Taylor, Petitioner
- Docket No. 8573-16 · 10/25/2017 · Summary Opinion · GerberPaul Peter Partyka & Catherine Elaine Partyka, 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.