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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)

330 opinions indexed · filter: 2021 · showing most recent 100.

Docket No. 10954-20 · 12/30/2021 · Order of Service of Transcript (Bench Opinion)
Michael R. Lowe, Petitioner
Docket No. 10346-18 · 12/30/2021 · Memorandum Opinion · Pugh
Mark G. Pfetzer, Petitioner
Docket No. 12356-20 · 12/30/2021 · Memorandum Opinion · Lauber
A. Asterino Starcher, Petitioner
Docket No. 15977-18 · 12/29/2021 · Memorandum Opinion · Guy
Whistleblower 15977-18W, Petitioner
Docket No. 12876-18 · 12/28/2021 · Memorandum Opinion · Thornton
Faisal Ahmed, Petitioner
Docket No. 20438-19 · 12/28/2021 · Memorandum Opinion · Weiler
Brian K. Bunton & Karen A. Bunton, Petitioners
Docket No. 22604-17 · 12/21/2021 · Memorandum Opinion · Urda
William R. Huff & Cathy Markey Huff, Petitioners
Docket No. 3961-20 · 12/17/2021 · Order of Service of Transcript (Bench Opinion)
Elizabeth Kitazono, Petitioner and Christopher K. Chung, Intervenor, Petitioners
Docket No. 24650-16 · 12/16/2021 · Memorandum Opinion · Lauber
Mitchel Skolnick & Brianna Skolnick, Petitioners
Docket No. 24649-16 · 12/16/2021 · Memorandum Opinion · Lauber
Mitchel Skolnick & Leslie Skolnick, Petitioners
Docket No. 24980-16 · 12/16/2021 · Memorandum Opinion · Lauber
Eric Freeman, Petitioner
Docket No. 8551-20 · 12/15/2021 · Order of Service of Transcript (Bench Opinion)
Chung Yung Chong & Anita Chong, Petitioners
Docket No. 13741-18 · 12/13/2021 · Memorandum Opinion · Nega
Vardan Antonyan & Margarita Safaryan, Petitioners
Docket No. 15169-18 · 12/9/2021 · Summary Opinion · Pugh
Libia Higuita Wheeler, Petitioner
Docket No. 21580-19 · 12/8/2021 · T.C. Opinion · Weiler
Estate of Alice Jeans Coggin, Deceased, Wanda Woodford, Personal Representative, Petitioner
Docket No. 5914-20 · 12/7/2021 · Order of Service of Transcript (Bench Opinion)
Regina Hannah Eshoo, Petitioner
Docket No. 21903-19 · 12/7/2021 · Order of Service of Transcript (Bench Opinion)
Maryann Patacsil, Petitioner
Docket No. 20779-17 · 12/2/2021 · Summary Opinion · Panuthos
Nowran Gopi, Petitioner
Docket No. 15328-15 · 12/1/2021 · Memorandum Opinion · Copeland
OM P. Soni & Anjali Soni, Petitioners
Docket No. 21904-19 · 12/1/2021 · Memorandum Opinion · Lauber
Hong Jun Chan & Suzhen Mei, Petitioners
Docket No. 12519-16 · 11/30/2021 · Memorandum Opinion · Lauber
Plateau Holdings, LLC, Waterfall Development Manager, LLC, Tax Matters Partner, Petitioner
Docket No. 7349-19 · 11/30/2021 · Summary Opinion · Leyden
Donald G. Swyers, Petitioner
Docket No. 16881-18 · 11/30/2021 · Memorandum Opinion · Lauber
James R. O'Donnell, Petitioner
Docket No. 3513-20 · 11/24/2021 · Order of Service of Transcript (Bench Opinion)
Dragan Razmilovic & Jadranka Razmilovic, Petitioners
Docket No. 14179-17 · 11/23/2021 · Memorandum Opinion · Halpern
901 South Broadway Limited Partnership, Standard Development, LLC, Tax Matters Partner, Petitioner
Docket No. 12593-20 · 11/23/2021 · Memorandum Opinion · Lauber
Tandra Anne Roberts, Petitioner
Docket No. 7307-19 · 11/23/2021 · T.C. Opinion · Lauber
Sand Investment Co., LLC, Inland Capital Management, LLC, Tax Matters Partner, Petitioner
Docket No. 19160-19 · 11/22/2021 · Summary Opinion · Kerrigan
James Forrest Willetts, Petitioner
Docket No. 7671-18 · 11/22/2021 · Memorandum Opinion · Halpern
Herman J. Marino, Petitioner
Docket No. 7115-20 · 11/18/2021 · Memorandum Opinion · Lauber
Bernard D. Holland, Petitioner
Docket No. 1377-19 · 11/18/2021 · T.C. Opinion · Goeke
Andrew McNulty & Donna McNulty, Petitioners
Docket No. 6646-19 · 11/17/2021 · Summary Opinion · Colvin
Howard E. Steele & Tracy M. Steele, Petitioners
Docket No. 13494-20 · 11/17/2021 · Order of Service of Transcript (Bench Opinion)
James E. Van Pelt, Petitioner
Docket No. 11917-20 · 11/16/2021 · Order of Service of Transcript (Bench Opinion)
Constant B. Bidzimou, Petitioner
Docket No. 15563-19 · 11/16/2021 · Summary Opinion · Guy
Tara K. Tobin, Petitioner and Jeffrey Tobin, Intervenor, Petitioners
Docket No. 21542-17 · 11/16/2021 · T.C. Opinion · Gale
William E. Ruhaak, Petitioner
Docket No. 8246-17 · 11/16/2021 · Summary Opinion · Wells
Forrest Crawley & Shawna Crawley, Petitioners
Docket No. 10444-20 · 11/10/2021 · Memorandum Opinion · Ashford
William Howard Peak, Petitioner
Docket No. 5437-18 · 11/10/2021 · Memorandum Opinion · Thornton
Louis P. Smaldino, Petitioner
Docket No. 14687-17 · 11/9/2021 · Memorandum Opinion · Jones
Ronald E. Knox & Joan S. Knox, Petitioners
Docket No. 20608-18 · 11/4/2021 · Memorandum Opinion · Lauber
Excelsior Aggregates, LLC, Big Escambia Ventures, LLC, Tax Matters Partner, Petitioner
Docket No. 4086-19 · 11/2/2021 · Order of Service of Transcript (Bench Opinion)
Misbah Idrees, Petitioner
Docket No. 3339-20 · 11/1/2021 · Memorandum Opinion · Kerrigan
Karla Amburgey & Mary Dutey-Amburgey a.k.a. Mary Amburguey, Petitioners
Docket No. 10957-20 · 10/29/2021 · Order of Service of Transcript (Bench Opinion)
Jack Donald Supinger, Petitioner
Docket No. 9352-16 · 10/27/2021 · Memorandum Opinion · Greaves
Pamela Cashaw, Petitioner
Docket No. 9011-13 · 10/27/2021 · T.C. Opinion · Gustafson
Estate of Joseph A. Insinga, Deceased, by Amanda Gilmore, Personal Representative, Petitioner
Docket No. 12186-20 · 10/26/2021 · Order of Service of Transcript (Bench Opinion)
Jason Wakefield & Chere Wakefield, Petitioners
Docket No. 20941-16 · 10/26/2021 · Memorandum Opinion · Buch
Chicago Baseball Holdings, LLC, Northside Entertainment Holdings, LLC, f.k.a. Ricketts Acquisition, LLC, Tax Matters Partner, Petitioner
Docket No. 20940-16 · 10/26/2021 · Memorandum Opinion · Buch
Tribune Media Company f.k.a. Tribune Company & Affiliates, Petitioner
Docket No. 794-18 · 10/25/2021 · Memorandum Opinion · Lauber
Albert G. Hill, III, Petitioner
Docket No. 15012-18 · 10/25/2021 · Memorandum Opinion · Goeke
James R. Morris & Lori A. Egbers-Morris, Petitioners
Docket No. 8477-20 · 10/20/2021 · Order of Service of Transcript (Bench Opinion)
Douglas Leon Schnitzspahn, Petitioner
Docket No. 12871-18 · 10/19/2021 · Memorandum Opinion · Paris
Ronald M. Goldberg, Petitioner
Docket No. 15657-18 · 10/6/2021 · Summary Opinion · Nega
April J. Gonzales f.k.a. April J. Todisco, Petitioner and Anthony Todisco, Intervenor, Petitioners
Docket No. 3532-14 · 10/6/2021 · Summary Opinion · Nega
Anthony J. Todisco, Jr. & April J. Gonzales, Petitioners
Docket No. 7316-17 · 10/5/2021 · Memorandum Opinion · Lauber
Taryn L. Dodd, Petitioner
Docket No. 16574-17 · 10/4/2021 · Memorandum Opinion · Lauber
John M. Crim, Petitioner
Docket No. 11798-18 · 10/4/2021 · Memorandum Opinion · Jones
Suzanne Jean McCrory, Petitioner
Docket No. 12956-18 · 10/4/2021 · Memorandum Opinion · Jones
Suzanne Jean McCrory, Petitioner
Docket No. 20533-18 · 10/4/2021 · T.C. Opinion · Greaves
Charles H. Leyh, Petitioner
Docket No. 10336-18 · 9/29/2021 · Memorandum Opinion · Jones
Carl L. Gregory & Leila Gregory, Petitioners
Docket No. 13576-17 · 9/28/2021 · Memorandum Opinion · Buch
Robert S. Clark, Petitioner
Docket No. 23074-16 · 9/28/2021 · Memorandum Opinion · Buch
Robert S. Clark, Petitioner
Docket No. 14377-16 · 9/27/2021 · Memorandum Opinion · Halpern
John Dee, Petitioner
Docket No. 13231-19 · 9/23/2021 · Memorandum Opinion · Lauber
Daniel Omar Parker & Chantrell Antoine Parker, Petitioners
Docket No. 14832-18 · 9/23/2021 · Summary Opinion · Vasquez
Maria Isabel Goode, Petitioner and James T. Goode, Jr., Intervenor, Petitioners
Docket No. 18104-17 · 9/23/2021 · Memorandum Opinion · Kerrigan
Michael D. Brown, Petitioner
Docket No. 21853-19 · 9/17/2021 · Order of Service of Transcript (Bench Opinion)
Martin J. Levins & Janet C. Levins, Petitioners
Docket No. 3634-18 · 9/16/2021 · Memorandum Opinion · Lauber
Donna M. Sutherland, Petitioner
Docket No. 6987-19 · 9/13/2021 · Summary Opinion · Greaves
Rebecca A. Tressler, Petitioner
Docket No. 13677-18 · 9/13/2021 · Summary Opinion · Vasquez
Avito M. Vasquez, Petitioner
Docket No. 16171-18 · 9/9/2021 · Memorandum Opinion · Halpern
Karson C. Kaebel, Petitioner
Docket No. 15833-19 · 9/2/2021 · Memorandum Opinion · Urda
Michele Lee Pazden, Petitioner
Docket No. 25899-17 · 9/2/2021 · Memorandum Opinion · Marvel
Gayle Gaston, Petitioner
Docket No. 14249-18 · 9/1/2021 · Memorandum Opinion · Buch
Wai-Cheung Wilson Chow & Deanne Chow, Petitioners
Docket No. 5733-19 · 8/31/2021 · Summary Opinion · Guy
Denise Sadjian Curcio, Petitioner and Kenneth Curcio, Intervenor, Petitioners
Docket No. 7819-20 · 8/31/2021 · Memorandum Opinion · Weiler
Sherrie L. Webb, Petitioner
Docket No. 9921-19 · 8/23/2021 · T.C. Opinion · Buch
Nilda E. Vera, Petitioner
Docket No. 592-18 · 8/23/2021 · Memorandum Opinion · Pugh
Estate of Charles P. Morgan, Deceased, Roxanna L. Morgan, Personal Representative and Roxanna L. Morgan, Petitioners
Docket No. 577-19 · 8/23/2021 · Summary Opinion · Panuthos
Daniel P. Whoriskey & Leigh L. Whoriskey, Petitioners
Docket No. 23239-18 · 8/18/2021 · Memorandum Opinion · Lauber
Deborah C. Wood, Petitioner
Docket No. 23260-18 · 8/18/2021 · Memorandum Opinion · Lauber
Deborah C. Wood, Petitioner
Docket No. 399-18 · 8/17/2021 · T.C. Opinion · Lauber
Michael Lissack, Petitioner
Docket No. 16411-17 · 8/17/2021 · Summary Opinion · Leyden
Jessica Lynn Grady a.k.a. Jessica Lynn Gans, Petitioner
Docket No. 23786-18 · 8/17/2021 · Summary Opinion · Vasquez
Earl R. Detwiler & Diana M. Detwiler, Petitioners
Docket No. 23021-17 · 8/16/2021 · Summary Opinion · Leyden
David Evan Ushio & Judith S. Ushio, Petitioners
Docket No. 9875-18 · 8/16/2021 · Summary Opinion · Vasquez
Carol Denise Griffin, Petitioner
Docket No. 19076-19 · 8/16/2021 · T.C. Opinion · Goeke
Catherine S. Toulouse, Petitioner
Docket No. 13058-14 · 8/16/2021 · Memorandum Opinion · Lauber
Irvin Hannis Catlett, Jr., Deceased, Petitioner
Docket No. 23866-18 · 8/12/2021 · Memorandum Opinion · Urda
Kidz University, Inc., Petitioner
Docket No. 4412-20 · 8/12/2021 · Summary Opinion · Marvel
Hyrum McKay Bates & Katherine Call Bates, Petitioners
Docket No. 4310-18 · 8/11/2021 · Memorandum Opinion · Pugh
Alexander Bernard Wathen, Petitioner
Docket No. 7821-19 · 8/11/2021 · Memorandum Opinion · Kerrigan
Amr M. Mohsen, Petitioner
Docket No. 16305-17 · 8/11/2021 · Summary Opinion · Copeland
Dion E. Monroe & Kim M. Monroe, Petitioners
Docket No. 19122-19 · 8/9/2021 · Order of Service of Transcript (Bench Opinion)
Manuelito B. Rodriguez & Paz Rodriguez, Petitioners
Docket No. 8805-18 · 8/9/2021 · Memorandum Opinion · Copeland
Christian D. Silver, Petitioner
Docket No. 760-20 · 8/3/2021 · Memorandum Opinion · Urda
Jerry R. Abraham & Debra J. Abraham, Petitioners
Docket No. 17985-19 · 8/2/2021 · T.C. Opinion · Toro
Bobby Lee Rogers, Petitioner
Docket No. 25541-18 · 8/2/2021 · Memorandum Opinion · Gustafson
Today's Health Care II LLC, Petitioner
Docket No. 22133-19 · 8/2/2021 · T.C. Opinion · Weiler
Mary T. Belair, 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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