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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)

516 opinions indexed · filter: 2018 · showing most recent 100.

Docket No. 23873-14 · 12/27/2018 · Memorandum Opinion · Ronald L. Buch
William E. Gustashaw & Nancy D. Gustashaw, Petitioners
Docket No. 25370-17 · 12/27/2018 · Order of Service of Transcript (Bench Opinion)
Roy G. Weatherup & Wendy G. Weatherup, Petitioners
Docket No. 7671-17 · 12/27/2018 · Order of Service of Transcript (Bench Opinion)
Gabriel L. Roman, Petitioner
Docket No. 8956-13 · 12/27/2018 · T.C. Opinion · Albert G. Lauber
Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner, Petitioner
Docket No. 8956-13 · 12/27/2018 · Memorandum Opinion · Richard T. Morrison
Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner, Petitioner
Docket No. 10878-16 · 12/27/2018 · Order of Service of Transcript (Bench Opinion)
Luminita Roman, Petitioner
Docket No. 18399-16 · 12/27/2018 · Memorandum Opinion · Albert G. Lauber
James Edward Terrell, Petitioner
Docket No. 2939-15 · 12/26/2018 · Memorandum Opinion · Juan F. Vasquez
Richard C. Mathews, Petitioner
Docket No. 26924-17 · 12/26/2018 · Summary Opinion · Armen
Kelly Chafin Lim, Petitioner
Docket No. 14947-16 · 12/26/2018 · Memorandum Opinion · Jacobs
Robert A. Connell & Ann P. Connell, Petitioners
Docket No. 24673-14 · 12/26/2018 · Memorandum Opinion · Juan F. Vasquez
Richard C. Mathews, Petitioner
Docket No. 14948-16 · 12/26/2018 · Memorandum Opinion · Jacobs
Robert A. Connell, Petitioner
Docket No. 14824-16 · 12/26/2018 · Summary Opinion · Diana Leyden
Corey V. Triggs, Petitioner
Docket No. 22420-17 · 12/26/2018 · Memorandum Opinion · Albert G. Lauber
James Anthony Ransom, Petitioner
Docket No. 30186-14 · 12/20/2018 · T.C. Opinion · Cary Douglas Pugh
Donald Duncan a.k.a. Don D. Duncan a.k.a. Don Duncan, Petitioner
Docket No. 10714-17 · 12/20/2018 · Memorandum Opinion · Joseph Robert Goeke
Debra Heydon-Grauss, Petitioner and Bryan Grauss, Intervenor, Petitioners
Docket No. 8813-15 · 12/20/2018 · T.C. Opinion · Cary Douglas Pugh
Jeremy S. Kwit, Petitioner
Docket No. 4313-17 · 12/20/2018 · Memorandum Opinion · Albert G. Lauber
Debra Walker Brescan Obeirne, Petitioner
Docket No. 14776-14 · 12/20/2018 · Memorandum Opinion · Mark V. Holmes
Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
Docket No. 12321-15 · 12/20/2018 · T.C. Opinion · Cary Douglas Pugh
Jeremy S. Kwit, Petitioner
Docket No. 8852-15 · 12/20/2018 · T.C. Opinion · Cary Douglas Pugh
Grant Rozmarin, Deceased, Petitioner
Docket No. 8850-15 · 12/20/2018 · T.C. Opinion · Cary Douglas Pugh
Grant Rozmarin, Deceased, Petitioner
Docket No. 30851-12 · 12/20/2018 · Memorandum Opinion · Mark V. Holmes
Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
Docket No. 29212-11 · 12/20/2018 · Memorandum Opinion · Mark V. Holmes
Patients Mutual Assistance CollectiveCorporation d.b.a. Harborside Health Center, Petitioner
Docket No. 16123-14 · 12/20/2018 · T.C. Opinion · Cary Douglas Pugh
Alternative Health Care Advocates, Petitioner
Docket No. 17606-17 · 12/19/2018 · Order of Service of Transcript (Bench Opinion)
Kirby Mac Kernan, Petitioner
Docket No. 5319-18 · 12/19/2018 · Order of Service of Transcript (Bench Opinion)
Nicholles Brooke, Petitioner
Docket No. 26819-16 · 12/19/2018 · Memorandum Opinion · Robert P. Ruwe
IBDR, Inc., Petitioner
Docket No. 20658-17 · 12/18/2018 · Memorandum Opinion · Gerber
Leon Steinhardt, Petitioner
Docket No. 7766-17 · 12/18/2018 · Memorandum Opinion · Gerber
Conrad Prentiss Burnett, Jr., Petitioner
Docket No. 7767-17 · 12/18/2018 · Memorandum Opinion · Gerber
Conrad Prentiss Burnett, Jr., Petitioner
Docket No. 7917-15 · 12/17/2018 · Memorandum Opinion · Mary Ann Cohen
Mary Louise Sholes, Petitioners
Docket No. 16003-16 · 12/13/2018 · Memorandum Opinion · Tamara W. Ashford
Marlon G. Dasent & Kendra Walcott-Dasent, Petitioners
Docket No. 26318-16 · 12/12/2018 · Memorandum Opinion · Joseph Robert Goeke
Raghunathan Sarma & Gaile Sarma, Petitioners
Docket No. 5998-16 · 12/12/2018 · T.C. Opinion · Albert G. Lauber
Jason Bontrager, Petitioner
Docket No. 22471-17 · 12/10/2018 · Order of Service of Transcript (Bench Opinion)
Ernest Giddens Sloan, Petitioner
Docket No. 14842-16 · 12/6/2018 · Memorandum Opinion · Michael B. Thornton
Mehdy Namakian, Petitioner
Docket No. 26634-16 · 12/6/2018 · Summary Opinion · Daniel A. Guy, Jr.
Mohamed A. Kaviro, Petitioner
Docket No. 6266-17 · 12/6/2018 · Summary Opinion · Daniel A. Guy, Jr.
Mohamed A. Kaviro, Petitioner
Docket No. 14566-17 · 12/6/2018 · Summary Opinion · Daniel A. Guy, Jr.
Abdeia Hassan, Petitioner
Docket No. 16761-17 · 12/6/2018 · Order of Service of Transcript (Bench Opinion)
Sara Kay Michael, Petitioner and Derek C. Michael, Intervenor, Petitioners
Docket No. 14565-17 · 12/6/2018 · Summary Opinion · Daniel A. Guy, Jr.
Abdeia Hassan, Petitioner
Docket No. 28435-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Aleksandar Totic & Ingrid E. Totic, Petitioners
Docket No. 28095-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Rosa H. Cardona Moreu & John Ruud, Petitioners
Docket No. 28033-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Mark A. Knapp, Petitioner
Docket No. 28423-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Ramesh Balakrishnan, Petitioner
Docket No. 28422-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Rohit M. DeSouza & Isabel Campos, Petitioners
Docket No. 28077-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Randall P. Belknap & Lidia V. Belknap, Petitioners
Docket No. 11565-15 · 12/4/2018 · Memorandum Opinion · Albert G. Lauber
Thrasys, Inc., Petitioner
Docket No. 17419-16 · 12/3/2018 · Memorandum Opinion · L. Paige Marvel
Ronald E. Davis, Petitioner
Docket No. 18478-17 · 12/3/2018 · Memorandum Opinion · Albert G. Lauber
The Community Law Firm, Inc., Petitioner
Docket No. 21109-15 · 12/3/2018 · Summary Opinion · Lewis R. Carluzzo
Rick L. Archuleta & Maureen Elizabeth McGrath Archuleta, Petitioners
Docket No. 5300-16 · 12/3/2018 · Summary Opinion · Lewis R. Carluzzo
Andy Akay, Petitioner
Docket No. 30851-12 · 11/29/2018 · T.C. Opinion · Mark V. Holmes
Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
Docket No. 14776-14 · 11/29/2018 · T.C. Opinion · Mark V. Holmes
Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
Docket No. 29212-11 · 11/29/2018 · T.C. Opinion · Mark V. Holmes
Patients Mutual Assistance CollectiveCorporation d.b.a. Harborside Health Center, Petitioner
Docket No. 4966-18 · 11/28/2018 · Order of Service of Transcript (Bench Opinion)
Interventional Center for Pain Management, P.C., Petitioner
Docket No. 10052-12 · 11/28/2018 · Memorandum Opinion · Mark V. Holmes
Estate of Lydia Ramirez, Deceased, Rowena L. Ramirez, Special Administrator, Petitioners
Docket No. 12792-13 · 11/27/2018 · Summary Opinion · Tamara W. Ashford
Glenn Cunningham Ballard & Yu-Yuan Pu, Petitioners
Docket No. 1090-16 · 11/20/2018 · Memorandum Opinion · James S. Halpern
Jeffrey D. Gregory, Petitioner
Docket No. 18911-08 · 11/20/2018 · T.C. Opinion · L. Paige Marvel
Estate of Clyde W. Turner, Sr., Deceased, W. Barclay Rushton, Executor, Petitioners
Docket No. 16626-15 · 11/20/2018 · Memorandum Opinion · Ronald L. Buch
Kathryn J. Gillette & Raif Szczepanski, Petitioners
Docket No. 1133-15 · 11/20/2018 · Memorandum Opinion · Elizabeth Crewson Paris
Andrew Rush Wentworth, Petitioner
Docket No. 3494-14 · 11/20/2018 · Memorandum Opinion · Richard T. Morrison
Wendell Falls Development, LLC, Gregory Alan Ferguson, Tax Matters Partner, Petitioners
Docket No. 24051-17 · 11/19/2018 · Order of Service of Transcript (Bench Opinion)
Robert Drake Sansone & Sharon Lindquist Sansone, Petitioners
Docket No. 6771-16 · 11/15/2018 · Memorandum Opinion · Joseph Robert Goeke
Estate of James P. Keeter, Deceased, Garry L. Holton, Jr., and Thomas W. Schaefer, Co-Executors and Julie L. Keeter, Petitioners
Docket No. 16833-17 · 11/14/2018 · Order of Service of Transcript (Bench Opinion)
David McCallum & Annie M. McCallum, Petitioners
Docket No. 16323-17 · 11/14/2018 · Order of Service of Transcript (Bench Opinion)
Susan J. Anderson, Petitioner and Keith Anderson, Intervenor, Petitioners
Docket No. 6866-16 · 11/13/2018 · Memorandum Opinion · Albert G. Lauber
Randy Richardson & Melissa Richardson, Petitioners
Docket No. 26727-13 · 11/13/2018 · Memorandum Opinion · Tamara W. Ashford
Dann Lee Duncan & Kathrine Gay Duncan, Petitioners
Docket No. 22655-17 · 11/9/2018 · Order of Service of Transcript (Bench Opinion)
Timothy Roy Nuss, Petitioner
Docket No. 24634-15 · 11/8/2018 · Summary Opinion · Thomas B. Wells
Larry L. Leuenberger, Petitioner
Docket No. 9693-17 · 11/8/2018 · Memorandum Opinion · Gerber
Michael James Wells & Lynn Anita Kirchner-Wells, Petitioners
Docket No. 22634-17 · 11/8/2018 · Order of Service of Transcript (Bench Opinion)
Andrew Ryan Barker, Petitioner
Docket No. 1426-17 · 11/7/2018 · Order of Service of Transcript (Bench Opinion)
Paul C. Nordberg & Debra L. Nordberg, Petitioners
Docket No. 5227-17 · 11/5/2018 · Summary Opinion · Peter J. Panuthos
Enrique Fernando Dancausa Valle, Petitioner
Docket No. 17639-17 · 11/5/2018 · Memorandum Opinion · Kathleen Kerrigan
Craig Douglas Hoglund & Christine Joan Hoglund, Petitioners
Docket No. 13285-17 · 11/5/2018 · Memorandum Opinion · Kathleen Kerrigan
Max Sutherland & Eric P. Decker, Petitioners
Docket No. 20502-15 · 11/5/2018 · Memorandum Opinion · Joseph Robert Goeke
Peter Gianulis & Gabriela Rexach Subira, Petitioners
Docket No. 26910-17 · 11/1/2018 · Summary Opinion · Cary Douglas Pugh
Rolanda Michelle Curtis & Bryon Curtis, Petitioners
Docket No. 27902-15 · 11/1/2018 · Memorandum Opinion · Kathleen Kerrigan
W. T. Snipes, Petitioner
Docket No. 25247-16 · 10/30/2018 · Order of Service of Transcript (Bench Opinion)
Thomas S. Herceg, Petitioner
Docket No. 30410-12 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 9249-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Michael A. Giunta & Julia A. Giunta, Petitioners
Docket No. 4817-17 · 10/29/2018 · Memorandum Opinion · Cary Douglas Pugh
Kaamilya F. Abdelhadi, Petitioner
Docket No. 8499-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Wendy Doran-Paley, Transferee, Petitioner
Docket No. 8490-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Pamela White, Transferee, Petitioner
Docket No. 8485-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Trust U/W/O BH and MW Namm F/B/O Andrew I. Namm, Andrew I. Namm and James Doran, Trustees, Transferee, Petitioners
Docket No. 15857-13 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 8500-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Trust U/W/O Peggotty N. Doran, James Doran and Andrew Namm, Trustees, Transferee, Petitioners
Docket No. 15858-13 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 8487-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Andrew I. Namm, Transferee, Petitioner
Docket No. 165-14 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC., Warwick Trading, LLC., Butler Fund, LLC., Severus Fund, LLC., John E. Rogers, A Partner Other Than the Tax Matters Partner and Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 8501-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Barbara P. Lempit, Transferee, Petitioner
Docket No. 28657-14 · 10/29/2018 · Memorandum Opinion · Joseph Robert Goeke
Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners
Docket No. 8488-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Beth N. Doran Revocable Trust, James Doran and Andrew Namm, Trustees, Transferee, Petitioners
Docket No. 8496-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
James Perilman, Transferee, Petitioner
Docket No. 8498-17 · 10/29/2018 · Memorandum Opinion · Albert G. Lauber
Wendy H. Doran Revocable Trust, James Doran, Wendy H. Doran and Andrew Namm, Trustees, Transferee, Petitioners
Docket No. 4379-15 · 10/24/2018 · Memorandum Opinion · Kathleen Kerrigan
Estate of Frank D. Streightoff, Deceased, Elizabeth Doan Streightoff, Executor, Petitioners
Docket No. 19261-17 · 10/24/2018 · Memorandum Opinion · Albert G. Lauber
Franklin Douglas Stout, Jr., 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.

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