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)
336 opinions indexed · filter: 2019 · showing most recent 100.
- Docket No. 21517-18 · 12/30/2019 · Order of Service of Transcript (Bench Opinion)Chanel D. Rutherford & Lawrence A. Rutherford, Petitioners
- Docket No. 5783-18 · 12/19/2019 · Memorandum Opinion · Kathleen KerriganMichael Gordon Banks, Petitioner
- Docket No. 6341-18 · 12/19/2019 · Order of Service of Transcript (Bench Opinion)Justin Richard Gilmore & Brianna Candace Osnain, Petitioners
- Docket No. 14744-18 · 12/19/2019 · Order of Service of Transcript (Bench Opinion)Carrie Rae Eldridge, Petitioner
- Docket No. 14796-14 · 12/18/2019 · T.C. Opinion · Thomas B. WellsVitaly Nikolaevich Baturin, Petitioner
- Docket No. 13948-16 · 12/18/2019 · Memorandum Opinion · Tamara W. AshfordWendie Margolis-Sellers, Petitioner
- Docket No. 5740-18 · 12/17/2019 · Order of Service of Transcript (Bench Opinion)D. P. Harris a.k.a. Darrell P. Harris, Petitioners
- Docket No. 11061-17 · 12/16/2019 · Memorandum Opinion · Cary Douglas PughWilliam J. Jaxtheimer, Petitioner
- Docket No. 5600-17 · 12/13/2019 · Order of Service of Transcript (Bench Opinion)TOT Property Holdings, LLC, TOT Land Manager, LLC, Tax Matters Partner, Petitioner
- Docket No. 24704-15 · 12/12/2019 · Memorandum Opinion · Joseph Robert GoekeJoyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner; Janel Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner and Joyner Investment Company, Inc., Tax Matters Partner, Petitioners
- Docket No. 20552-17 · 12/12/2019 · Memorandum Opinion · Albert G. LauberRandy McRae & Shelby McRae, Petitioners
- Docket No. 17291-14 · 12/12/2019 · Memorandum Opinion · Juan F. VasquezEric Schwartz, Petitioner
- Docket No. 23797-14 · 12/11/2019 · Memorandum Opinion · Elizabeth Crewson ParisGrowmark, Inc. & Subsidiaries, Petitioner
- Docket No. 23762-18 · 12/11/2019 · Order of Service of Transcript (Bench Opinion)Lauren Mullens, Petitioner
- Docket No. 10783-18 · 12/11/2019 · Memorandum Opinion · Patrick J. UrdaJulie A. Rockafellor, Petitioner
- Docket No. 14334-18 · 12/10/2019 · Order of Service of Transcript (Bench Opinion)Shelly Tempelman, Petitioners
- Docket No. 9967-18 · 12/10/2019 · Order of Service of Transcript (Bench Opinion)Joylyn Dawn-Marie Bello, Petitioner and Adebayo Bello, Intervenor, Petitioners
- Docket No. 13550-15 · 12/10/2019 · Memorandum Opinion · Cary Douglas PughMCM Investment Management, LLC, Mark & C'Ann McMillin Family Trust Dated 04/09/1990, Tax Matters Partner, Petitioners
- Docket No. 17435-17 · 12/9/2019 · Memorandum Opinion · Albert G. LauberMark C. Klopfenstein, Petitioner
- Docket No. 8999-17 · 12/9/2019 · Memorandum Opinion · Albert G. LauberMartin Washington Brown, Petitioner
- Docket No. 1727-18 · 12/5/2019 · Order of Service of Transcript (Bench Opinion)Earl A. Skarky, Petitioner
- Docket No. 20462-18 · 12/4/2019 · Order of Service of Transcript (Bench Opinion)Jennifer G. Davis, Petitioner
- Docket No. 26210-16 · 12/3/2019 · Memorandum Opinion · John O. ColvinMichael C. Worsham, Petitioner
- Docket No. 30309-12 · 12/3/2019 · T.C. Opinion · Albert G. LauberMoneygram International, Inc. And Subsidiaries, Petitioner
- Docket No. 19004-17 · 12/3/2019 · Order of Service of Transcript (Bench Opinion)Louis Edward Laurent, Petitioner
- Docket No. 12231-12 · 12/3/2019 · T.C. Opinion · Albert G. LauberMoneyGram International, Inc. and Subsidiaries, Petitioner
- Docket No. 4671-18 · 12/3/2019 · Summary Opinion · John O. ColvinDeborah Louise Biegalski, Petitioner
- Docket No. 17360-18 · 12/3/2019 · Order of Service of Transcript (Bench Opinion)Richard A. Ferne & Valeria Ferne, Petitioners
- Docket No. 21404-18 · 12/2/2019 · Order of Service of Transcript (Bench Opinion)Eberto Cue, Petitioner
- Docket No. 9761-16 · 11/25/2019 · T.C. Opinion · David GustafsonRichard E. Lacey, II, Petitioner
- Docket No. 9768-15 · 11/25/2019 · Memorandum Opinion · Elizabeth Crewson ParisLowell G. Den Besten, Petitioner
- Docket No. 13346-18 · 11/22/2019 · Order of Service of Transcript (Bench Opinion)Wayne Dennis Woodrow & Colleen J. Woodrow, Petitioners
- Docket No. 4619-18 · 11/19/2019 · Memorandum Opinion · Albert G. LauberRonald Sylvester Sullivan, Petitioner
- Docket No. 11229-15 · 11/19/2019 · Order of Service of Transcript (Bench Opinion)Michael J. Hogan, Petitioner
- Docket No. 17789-16 · 11/19/2019 · Order of Service of Transcript (Bench Opinion)George Luniw, Petitioner
- Docket No. 13022-17 · 11/18/2019 · Memorandum Opinion · John O. ColvinLeciel L. Lowery, Jr. & Charlene A. Lowery, Petitioners
- Docket No. 1031-17 · 11/18/2019 · Memorandum Opinion · Juan F. VasquezLior Blas, Petitioner
- Docket No. 27538-08 · 11/14/2019 · Memorandum Opinion · Cary Douglas PughBeverly Clark Collection, LLC, Nelson Clark, Tax Matters Partner, Petitioner
- Docket No. 17490-17 · 11/7/2019 · Order of Service of Transcript (Bench Opinion)Marc A. Jacobi & Monica R. Jacobi, Petitioners
- Docket No. 20158-18 · 11/5/2019 · Order of Service of Transcript (Bench Opinion)Shawn Keith Weiler, Petitioner
- Docket No. 14514-18 · 11/5/2019 · Memorandum Opinion · Kathleen KerriganKevin M. Tabe, Petitioner
- Docket No. 7579-18 · 11/5/2019 · Memorandum Opinion · Kathleen KerriganKevin Mbeh Tabe, Petitioner
- Docket No. 26975-17 · 11/5/2019 · Memorandum Opinion · Kathleen KerriganKevin M. Tabe & Theresia Z. Tabe, Petitioners
- Docket No. 12958-17 · 11/4/2019 · Summary Opinion · GerberRoger G. Maki & Lilane J. Gervais, Petitioners
- Docket No. 9620-18 · 11/4/2019 · Order of Service of Transcript (Bench Opinion)Oluwatoyin O. Atala, Petitioner
- Docket No. 13653-18 · 11/4/2019 · Order of Service of Transcript (Bench Opinion)Leonard William Tobin, Petitioner
- Docket No. 11847-15 · 10/31/2019 · Memorandum Opinion · David GustafsonMoacir Santos, Petitioner
- Docket No. 12809-18 · 10/31/2019 · Summary Opinion · Patrick J. UrdaReed L. Kleinman, Petitioner
- Docket No. 12037-17 · 10/30/2019 · Memorandum Opinion · Patrick J. UrdaFrancis Steffan Hayes, Petitioner
- Docket No. 18571-16 · 10/30/2019 · Memorandum Opinion · Robert P. RuweBertram Russell, Petitioner
- Docket No. 20050-12 · 10/28/2019 · T.C. Opinion · L. Paige MarvelU.S. Auto Sales, Inc., Petitioner
- Docket No. 25395-16 · 10/28/2019 · Memorandum Opinion · Elizabeth Crewson ParisJane M. Lassek, Petitioner and Michael E. Smith, Intervenor, Petitioners
- Docket No. 27778-16 · 10/28/2019 · T.C. Opinion · Albert G. LauberCoal Property Holdings, LLC, Coal Land Manager, LLC, Tax Matters Partner, Petitioners
- Docket No. 5576-12 · 10/28/2019 · T.C. Opinion · Kathleen KerriganEaton Corporation and Subsidiaries, Petitioner
- Docket No. 3300-11 · 10/24/2019 · Memorandum Opinion · David GustafsonWilliam Cavallaro, Donor, Petitioner
- Docket No. 3354-11 · 10/24/2019 · Memorandum Opinion · David GustafsonPatricia A. Cavallaro, Donor, Petitioner
- Docket No. 7556-18 · 10/24/2019 · Order of Service of Transcript (Bench Opinion)James E. Snead & Hope R. Snead, Petitioners
- Docket No. 19254-18 · 10/24/2019 · Order of Service of Transcript (Bench Opinion)Adriana B. Martinez-Guzman, Petitioner
- Docket No. 2056-19 · 10/24/2019 · Order of Service of Transcript (Bench Opinion)Caleb Bradley, Petitioner
- Docket No. 15855-15 · 10/23/2019 · Memorandum Opinion · Michael B. ThorntonSeyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim, Petitioners
- Docket No. 18959-18 · 10/23/2019 · Order of Service of Transcript (Bench Opinion)Ricky R. Ressen & Rosalind Ressen, Petitioners
- Docket No. 6936-17 · 10/23/2019 · Memorandum Opinion · Kathleen KerriganFumitake Nishi & Sachiyo Nishi, Petitioners
- Docket No. 26889-16 · 10/23/2019 · T.C. Opinion · Joseph Robert GoekeNorthern California Small Business Assistants Inc., Petitioner
- Docket No. 12151-17 · 10/21/2019 · Memorandum Opinion · Juan F. VasquezVincent J. Apruzzese, Petitioner
- Docket No. 9169-17 · 10/16/2019 · Memorandum Opinion · Patrick J. UrdaPlano Holding LLC, Petitioner
- Docket No. 23479-14 · 10/16/2019 · T.C. Opinion · Elizabeth Crewson ParisAg Processing, Inc a cooperative and Subsidiaries, Petitioner
- Docket No. 32168-15 · 10/16/2019 · Memorandum Opinion · Tamara W. AshfordLindsey Jones, Petitioner
- Docket No. 23859-17 · 10/15/2019 · Memorandum Opinion · Ronald L. BuchHabibe Kruja, Petitioner and Ermir Kruja, Intervenor, Petitioners
- Docket No. 21517-17 · 10/15/2019 · Summary Opinion · Joseph W. NegaTeresa G. Murphy, Petitioner
- Docket No. 16452-18 · 10/15/2019 · Order of Service of Transcript (Bench Opinion)Robert Tisovich, Petitioner
- Docket No. 23932-18 · 10/15/2019 · Order of Service of Transcript (Bench Opinion)Shawn Timothy Cermak, Petitioner
- Docket No. 9890-18 · 10/15/2019 · Order of Service of Transcript (Bench Opinion)William A. Llanos, Petitioner
- Docket No. 26921-16 · 10/15/2019 · Memorandum Opinion · Joseph W. NegaCharles J. Schuman, Petitioner
- Docket No. 10988-18 · 10/15/2019 · Memorandum Opinion · Joseph Robert GoekeLori D. Sleeth, Petitioner and David T. Sleeth, Intervenor, Petitioners
- Docket No. 3697-18 · 10/11/2019 · Order of Service of Transcript (Bench Opinion)Viliadert Joissaint, Petitioner
- Docket No. 18975-17 · 10/11/2019 · Order of Service of Transcript (Bench Opinion)Davendra Anand, Petitioner
- Docket No. 6879-17 · 10/10/2019 · Summary Opinion · Peter J. PanuthosBrent Katusha, Petitioner
- Docket No. 5121-16 · 10/9/2019 · Order of Service of Transcript (Bench Opinion)David Charles Norman & Rita Aelo Norman, Petitioners
- Docket No. 2756-18 · 10/9/2019 · Order of Service of Transcript (Bench Opinion)James M. Smith & Julie Smith, Petitioners
- Docket No. 5750-18 · 10/9/2019 · Order of Service of Transcript (Bench Opinion)Thomas J. Culhane, Petitioner
- Docket No. 13226-17 · 10/7/2019 · Memorandum Opinion · David GustafsonJoseph S. Bellwood & Jacqueline E. Bellwood, Petitioners
- Docket No. 22852-17 · 10/7/2019 · Memorandum Opinion · Cary Douglas PughMichael James Wells & Lynn Anita Kirchner-Wells, Petitioners
- Docket No. 4825-18 · 10/3/2019 · Memorandum Opinion · Mary Ann CohenElena Lea Morgan Weschenfelder & Frederick Burkhart Weschenfelder, Petitioners
- Docket No. 25714-18 · 10/2/2019 · Order of Service of Transcript (Bench Opinion)Raj B. Singh, Petitioner
- Docket No. 29877-14 · 10/1/2019 · Order of Service of Transcript (Bench Opinion)Dennis J. Johnson, P.S., and Jody Fitts, Representative, Petitioners
- Docket No. 427-16 · 10/1/2019 · Memorandum Opinion · Joseph W. NegaGeorgia Sarkin & Suneet Jain, Petitioners
- Docket No. 16317-15 · 10/1/2019 · Summary Opinion · Diana LeydenDavid Bagdan & Maureen Bagdan, Petitioners
- Docket No. 14898-17 · 10/1/2019 · Memorandum Opinion · Joseph W. NegaWind Surf & Sail Pools, Inc., Petitioner
- Docket No. 13970-17 · 10/1/2019 · Order of Service of Transcript (Bench Opinion)Amy Elizabeth Loveless, Petitioner
- Docket No. 26210-16 · 10/1/2019 · Memorandum Opinion · John O. ColvinMichael C. Worsham, Petitioner
- Docket No. 19155-18 · 10/1/2019 · Order of Service of Transcript (Bench Opinion)Clinton D. Bone, Petitioner
- Docket No. 13352-15 · 9/30/2019 · Summary Opinion · Thomas B. WellsRichard Alan Saunders & Shelia Candy Saunders, Petitioners
- Docket No. 10617-17 · 9/30/2019 · Summary Opinion · Juan F. VasquezBradley M. McGuigan & Shirley W. McGuigan, Petitioners
- Docket No. 7390-16 · 9/30/2019 · Memorandum Opinion · Joseph Robert GoekeColeman Moore, Petitioner
- Docket No. 13323-18 · 9/30/2019 · Summary Opinion · Joseph W. NegaJames M. Cambria, Petitioner
- Docket No. 26045-15 · 9/25/2019 · Memorandum Opinion · James S. HalpernClaude Tate George, Petitioner
- Docket No. 3597-17 · 9/24/2019 · Memorandum Opinion · Albert G. LauberAlfred Q. Campbell, III, Petitioner
- Docket No. 26230-15 · 9/24/2019 · Memorandum Opinion · Richard T. MorrisonNeil L. Whitesell & Tracy L. Whitesell, Petitioners
- Docket No. 11462-15 · 9/23/2019 · Summary Opinion · John O. ColvinPascal Nsame & Lamiaa Msalka, Petitioners
- Docket No. 23628-17 · 9/19/2019 · Memorandum Opinion · Cary Douglas PughWilliam Elias Rosenberg, 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.