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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)

280 opinions indexed · filter: 2020 · showing most recent 100.

Docket No. 10125-18 · 12/30/2020 · Order of Service of Transcript (Bench Opinion)
Julian Winfred Mandody, Petitioner
Docket No. 18783-19 · 11/20/2020 · Order of Service of Transcript (Bench Opinion)
Joseph T. Williams, Petitioner
Docket No. 18292-12 · 11/19/2020 · Memorandum Opinion · Joseph H. Gale
George Fakiris, Petitioner
Docket No. 15370-17 · 11/19/2020 · Memorandum Opinion · Cary Douglas Pugh
Douglas H. Cutting, Petitioner
Docket No. 21394-11 · 11/19/2020 · Memorandum Opinion · Holmes
Kumar Rajagopalan & Susamma Kumar, Petitioners
Docket No. 21575-11 · 11/19/2020 · Memorandum Opinion · Holmes
Warren C. Sapp & Jamiko Sapp, Petitioners
Docket No. 31183-15 · 11/18/2020 · T.C. Opinion · Albert G. Lauber
The Coca-Cola Company and Subsidiaries, Petitioner
Docket No. 22823-18 · 11/18/2020 · Order of Service of Transcript (Bench Opinion)
Mark S. Polak, Petitioner and Marilyn Polak, Intervenor, Petitioners
Docket No. 11183-19 · 11/18/2020 · Order of Service of Transcript (Bench Opinion)
Coriann M. Bright, Petitioner
Docket No. 20452-18 · 11/18/2020 · Order of Service of Transcript (Bench Opinion)
Sheri Valente, Petitioner
Docket No. 5793-19 · 11/17/2020 · Order of Service of Transcript (Bench Opinion)
Samuel Gaillard & Priscilla Gaillard, Petitioners
Docket No. 25906-17 · 11/16/2020 · Order of Service of Transcript (Bench Opinion)
Patrick L. Duke, Petitioner
Docket No. 17338-16 · 11/16/2020 · Memorandum Opinion · Richard T. Morrison
Gurpreet S. Padda & Pamela B. Kane, Petitioners
Docket No. 9339-18 · 11/16/2020 · Memorandum Opinion · Travis A. Greaves
Vahik Aghadjanian, Petitioner
Docket No. 3285-17 · 11/16/2020 · Order of Service of Transcript (Bench Opinion)
Kevin M. Wagner & Lauren H. Wagner, Petitioners
Docket No. 15525-18 · 11/16/2020 · Memorandum Opinion · Albert G. Lauber
Lisa A. Bruno, Petitioner
Docket No. 15161-19 · 11/13/2020 · Order of Service of Transcript (Bench Opinion)
Quincy Elton Price, Sr., Petitioner
Docket No. 19857-10 · 11/12/2020 · Memorandum Opinion · Mark V. Holmes
Anthony M. Kissling & Suzanne R. Kissling, Petitioners
Docket No. 14194-19 · 11/10/2020 · Order of Service of Transcript (Bench Opinion)
Jacob Tiab, Petitioner
Docket No. 22833-14 · 11/10/2020 · Memorandum Opinion · James S. Halpern
Brett John Ball, Petitioner
Docket No. 9144-19 · 11/9/2020 · Memorandum Opinion · L. Paige Marvel
Scott Lashua, Petitioner
Docket No. 24305-18 · 11/9/2020 · Summary Opinion · Peter J. Panuthos
Jesus M. Santillan, Petitioner
Docket No. 2548-20 · 11/9/2020 · Order of Service of Transcript (Bench Opinion)
Andrea Darnell, Petitioner
Docket No. 21100-17 · 11/9/2020 · Memorandum Opinion · L. Paige Marvel
Tung Dang & Hieu Pham Dang, Petitioners
Docket No. 1854-18 · 11/4/2020 · Summary Opinion · Travis A. Greaves
Yohannes Teka Lakew & Seble Bete, Petitioners
Docket No. 12275-17 · 11/4/2020 · Memorandum Opinion · Juan F. Vasquez
Colleen Michelle Leith, Petitioner and Oraine J. Leith, Intervenor, Petitioners
Docket No. 22959-18 · 11/2/2020 · Order of Service of Transcript (Bench Opinion)
Stanley Michel & Mireille D. Michel, Petitioners
Docket No. 1550-20 · 11/2/2020 · Order of Service of Transcript (Bench Opinion)
Clarence E. Kaye, Petitioner
Docket No. 22272-17 · 11/2/2020 · Memorandum Opinion · Joseph Robert Goeke
Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner, Petitioner
Docket No. 17570-19 · 10/29/2020 · Order of Service of Transcript (Bench Opinion)
Peter Hoskey, Petitioner
Docket No. 19466-17 · 10/29/2020 · Memorandum Opinion · Joseph H. Gale
Ram Ratan Sharma & Shakuntala Sharma, Petitioners
Docket No. 19540-17 · 10/22/2020 · Memorandum Opinion · Albert G. Lauber
John M. Coleman, Petitioner
Docket No. 11153-18 · 10/19/2020 · Memorandum Opinion · Patrick J. Urda
William W. Giambrone & Michele L. Giambrone, Petitioners
Docket No. 11109-18 · 10/19/2020 · Memorandum Opinion · Patrick J. Urda
Michael C. Giambrone, Petitioner
Docket No. 21410-19 · 10/15/2020 · Order of Service of Transcript (Bench Opinion)
Bruce Anthony Tamulis, Petitioner
Docket No. 19973-13 · 10/15/2020 · Memorandum Opinion · Joseph W. Nega
RW Management, LTD., JRW Management, LLC, Tax Matters Partner, Petitioner
Docket No. 18882-13 · 10/15/2020 · Memorandum Opinion · Joseph W. Nega
Thomas E. Watts & Mary E. Watts, Petitioners
Docket No. 15709-17 · 10/14/2020 · Memorandum Opinion · Cary Douglas Pugh
Evergrow Investments, Inc., Petitioner
Docket No. 16842-16 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
Liberty Packing Company, LLC, The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 5015-15 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
Liberty Packing Company, LLC., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 5013-15 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
The Morning Star Packing Company, L.P., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 16684-16 · 10/14/2020 · Memorandum Opinion · Mary Ann Cohen
The Morning Star Packing Company, L.P., The Morning Star Company, Tax Matters Partner, Petitioner
Docket No. 15708-17 · 10/14/2020 · Memorandum Opinion · Cary Douglas Pugh
Shelley Jou Wienke, Petitioner
Docket No. 15309-15 · 10/13/2020 · T.C. Opinion · Albert G. Lauber
Jesus R. Oropeza, Petitioner
Docket No. 4865-19 · 10/8/2020 · Memorandum Opinion · David Gustafson
Lawrence W. Doyle & John F. Moynihan, Petitioners
Docket No. 9026-19 · 10/8/2020 · Memorandum Opinion · David Gustafson
John Worthington, Petitioner
Docket No. 10204-19 · 10/8/2020 · Memorandum Opinion · Albert G. Lauber
Francis I. Spagnoletti, Petitioner
Docket No. 2482-19 · 10/6/2020 · Order of Service of Transcript (Bench Opinion)
Michael J. Ditmer, Petitioner
Docket No. 28426-15 · 10/5/2020 · Memorandum Opinion · David Gustafson
David Shaun Neal, Petitioner
Docket No. 17111-18 · 10/2/2020 · Order of Service of Transcript (Bench Opinion)
Frank John Feela & Carole Ann Feela, Petitioners
Docket No. 10388-19 · 10/2/2020 · Order of Service of Transcript (Bench Opinion)
Shawn Timothy Cermak, Petitioner
Docket No. 7471-19 · 9/30/2020 · Memorandum Opinion · Albert G. Lauber
George Jerome Stevenson, Petitioner
Docket No. 588-18 · 9/29/2020 · Memorandum Opinion · Cary Douglas Pugh
Ronald J. Lucero & Mary L. Lucero, Petitioners
Docket No. 12498-16 · 9/23/2020 · Memorandum Opinion · Elizabeth A. Copeland
Beverly Robinson, Petitioner
Docket No. 11352-18 · 9/22/2020 · Memorandum Opinion · Courtney D. Jones
Sunil S. Patel & Laurie M. McAnally-Patel, Petitioners
Docket No. 25268-18 · 9/22/2020 · Memorandum Opinion · Courtney D. Jones
Sunil S. Patel & Laurie M. McAnally-Patel, Petitioners
Docket No. 24344-17 · 9/22/2020 · Memorandum Opinion · Courtney D. Jones
Sunil S. Patel & Laurie McAnally Patel, Petitioners
Docket No. 14914-19 · 9/17/2020 · Memorandum Opinion · Albert G. Lauber
Cindy Damiani, Petitioner
Docket No. 11239-19 · 9/17/2020 · Memorandum Opinion · Albert G. Lauber
Felix Ewald Friedel, Petitioner
Docket No. 23698-18 · 9/17/2020 · Summary Opinion · Peter J. Panuthos
Anna M. Armstrong, Petitioner
Docket No. 11859-17 · 9/17/2020 · T.C. Opinion · Michael B. Thornton
Clinton Deckard, Petitioner
Docket No. 25306-14 · 9/10/2020 · Memorandum Opinion · Tamara W. Ashford
Robert J. Belanger, Petitioner
Docket No. 21829-17 · 9/9/2020 · Memorandum Opinion · Diana Leyden
The Korean-American Senior Mutual Association, Inc., Petitioner
Docket No. 12810-18 · 9/9/2020 · T.C. Opinion · Travis A. Greaves
Robin J. Fowler, Petitioner
Docket No. 3634-18 · 9/8/2020 · T.C. Opinion · Albert G. Lauber
Donna M. Sutherland, Petitioner
Docket No. 3855-18 · 9/3/2020 · Memorandum Opinion · Joseph W. Nega
Malik H. Franklin, Petitioner
Docket No. 9526-19 · 9/3/2020 · Memorandum Opinion · Travis A. Greaves
Jon Dickinson & Helen Dickinson, Petitioners
Docket No. 4346-18 · 8/31/2020 · Memorandum Opinion · Patrick J. Urda
Jill Beth Savedoff, Petitioner
Docket No. 6613-13 · 8/31/2020 · T.C. Opinion · Travis A. Greaves
Douglas M. Thompson & Lisa Mae Thompson, Petitioners
Docket No. 14368-15 · 8/31/2020 · Memorandum Opinion · Elizabeth Crewson Paris
Sean L. Daichman & Linda E. Daichman, Petitioners
Docket No. 19787-18 · 8/27/2020 · T.C. Opinion · Michael B. Thornton
Michael Van Bemmelen, Petitioner
Docket No. 22530-17 · 8/27/2020 · Summary Opinion · Elizabeth A. Copeland
David Casimer Brzyski, Petitioners
Docket No. 28140-14 · 8/26/2020 · T.C. Opinion · Elizabeth Crewson Paris
TGS-NOPEC Geophysical Company and Subsidiaries, Petitioner
Docket No. 21276-13 · 8/26/2020 · T.C. Opinion · Emin Toro
Whistleblower 21276-13W, Petitioners
Docket No. 21277-13 · 8/26/2020 · T.C. Opinion · Emin Toro
Whistleblower 21277-13W, Petitioner
Docket No. 10266-19 · 8/25/2020 · Memorandum Opinion · Albert G. Lauber
Kenneth Gustaf Swanberg, Petitioner
Docket No. 15742-19 · 8/25/2020 · Memorandum Opinion · Travis A. Greaves
Blanca Rivas, Petitioner
Docket No. 13189-13 · 8/19/2020 · Memorandum Opinion · Lewis R. Carluzzo
Faith Lynn Brashear & Hendel N. Thistletop, Petitioners
Docket No. 5722-18 · 8/18/2020 · Summary Opinion · Peter J. Panuthos
Robert William Porporato, Petitioner
Docket No. 8649-17 · 8/17/2020 · Memorandum Opinion · Albert G. Lauber
Nirav B. Babu, Petitioner
Docket No. 20266-18 · 8/17/2020 · Memorandum Opinion · Albert G. Lauber
Nirav Babu, Petitioner
Docket No. 5089-17 · 8/17/2020 · Memorandum Opinion · David Gustafson
Peter C. Emanouil & Pascale Emanouil, Petitioners
Docket No. 10531-17 · 8/12/2020 · Memorandum Opinion · David Gustafson
Alka Sham, Petitioner
Docket No. 9539-15 · 8/6/2020 · Memorandum Opinion · James S. Halpern
Ritchie N. Stevens & Julie Keen-Stevens, Petitioners
Docket No. 29815-13 · 8/6/2020 · Memorandum Opinion · James S. Halpern
Ritchie N. Stevens & Julie A. Keen Stevens, Petitioners
Docket No. 27344-16 · 8/5/2020 · Memorandum Opinion · Albert G. Lauber
Steven R. Matzkin & Sarah Schroeder, Petitioners
Docket No. 23782-18 · 8/5/2020 · Summary Opinion · Peter J. Panuthos
Judy Yiu, Petitioner
Docket No. 14076-17 · 8/4/2020 · Memorandum Opinion · Kathleen Kerrigan
Cottonwood Place, LLC, Hugh F. Smisson, III, Tax Matters Partner, Petitioner
Docket No. 13659-17 · 8/4/2020 · Memorandum Opinion · Kathleen Kerrigan
Red Oak Estates, LLC, Amanda Farahany, Tax Matters Partner, Petitioner
Docket No. 8755-18 · 8/3/2020 · Summary Opinion · John O. Colvin
Adam Jordan Winslow, Petitioner
Docket No. 12017-16 · 8/3/2020 · Memorandum Opinion · David Gustafson
Reflectxion Resources, Inc., Petitioner
Docket No. 15274-17 · 7/30/2020 · Memorandum Opinion · Patrick J. Urda
Carol Joy Biggs-Owens, Petitioner
Docket No. 20188-18 · 7/22/2020 · Summary Opinion · Daniel A. Guy, Jr.
Congregation Bais Yaakov, Petitioner
Docket No. 19493-17 · 7/22/2020 · Memorandum Opinion · Albert G. Lauber
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner, Petitioner
Docket No. 10374-18 · 7/21/2020 · T.C. Opinion · David Gustafson
Rickey B. Barnhill, Petitioner
Docket No. 9623-16 · 7/21/2020 · Memorandum Opinion · Albert G. Lauber
Jesus R. Oropeza & Fabiola Anaya Oropeza, Petitioners
Docket No. 12315-17 · 7/16/2020 · Memorandum Opinion · Patrick J. Urda
Robert Elkins, Petitioner
Docket No. 14432-14 · 7/15/2020 · Memorandum Opinion · Tamara W. Ashford
Mark Weiderman & Jennifer Weiderman, Petitioners
Docket No. 8711-16 · 7/13/2020 · Memorandum Opinion · James S. Halpern
Edward J. Duffy & Shannon L. Duffy, Petitioners
Docket No. 4980-17 · 7/13/2020 · Memorandum Opinion · Kathleen Kerrigan
Smith Lake, LLC, Smith Lake Investment Partners, LLC, Tax Matters Partner, 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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