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)
213 opinions indexed · filter: 2022 · showing most recent 100.
- Docket No. 714-20 · 12/28/2022 · Memorandum Opinion · WeilerFelix Luu, Petitioner
- Docket No. 3430-20 · 12/28/2022 · Memorandum Opinion · GustafsonSusan P. Kechijian, Petitioner
- Docket No. 25130-21 · 12/28/2022 · Order of Service of Transcript (Bench Opinion)Tatek F. Teka & Sefanit G. Regassa
- Docket No. 17291-14 · 12/21/2022 · Memorandum Opinion · VasquezEric Schwartz, Petitioner
- Docket No. 615-13 · 12/20/2022 · Memorandum Opinion · WellsRobert Lewis Starer & Merle Ann Starer, Petitioners
- Docket No. 28206-15 · 12/19/2022 · Memorandum Opinion · WellsKenneth M. Brooks & Anita Wolke Brooks, Petitioners
- Docket No. 2386-17 · 12/19/2022 · Memorandum Opinion · MarvelLuis A. Castro & Judi A. Chavez-Castro, Petitioners
- Docket No. 9759-21 · 12/19/2022 · Memorandum Opinion · LauberOuattara S. Mamadou, Petitioner
- Docket No. 13745-20 · 12/19/2022 · Memorandum Opinion · LauberKambiz Ayria, Petitioner
- Docket No. 1723-17 · 12/7/2022 · Memorandum Opinion · GustafsonBenito Palmarini & Bernadette Palmarini, Petitioners
- Docket No. 16982-18 · 12/6/2022 · Memorandum Opinion · CopelandEric P. Mattson, Petitioner
- Docket No. 29056-21 · 12/5/2022 · Order of Service of Transcript (Bench Opinion)Allan Morris Svela, Petitioner
- Docket No. 16577-17 · 12/5/2022 · Memorandum Opinion · ParisSteven F. Hoakison & Judy C. Hoakison, Petitioners
- Docket No. 21284-21 · 12/5/2022 · T.C. Opinion · GustafsonHallmark Research Collective, Petitioner
- Docket No. 11455-20 · 12/1/2022 · Memorandum Opinion · GustafsonKevin T. Lipka & Shelly Z. Lipka, Petitioners
- Docket No. 13116-18 · 11/30/2022 · Memorandum Opinion · LauberRichard Showalter, Petitioner
- Docket No. 14433-16 · 11/30/2022 · Memorandum Opinion · WellsJason Todd Reynolds & Kelli Hunter Reynolds, Petitioners
- Docket No. 10995-21 · 11/30/2022 · Order of Service of Transcript (Bench Opinion)Ryan Michael Sterling, Petitioner
- Docket No. 13297-18 · 11/29/2022 · Memorandum Opinion · ParisIntan N. Ismail & Mohd Razi Abd Rahim, Petitioners
- Docket No. 9996-17 · 11/29/2022 · Memorandum Opinion · WellsHeather P. Dunn & Edison Dunn, Petitioners
- Docket No. 22954-21 · 11/21/2022 · Order of Service of Transcript (Bench Opinion)Peter Michael Budde & Kathryn Marie Budde, Petitioners
- Docket No. 6127-20 · 11/21/2022 · Memorandum Opinion · UrdaBryant D. Tillman-Kelly & Melanie Tillman-Kelly, Petitioners
- Docket No. 1587-18 · 11/21/2022 · Summary Opinion · CopelandElijah Servance & Corliss Servance, Petitioners
- Docket No. 6054-19 · 11/15/2022 · Memorandum Opinion · ParisHaywood Earl Parker, Jr., Petitioner and Jacqueline Ann Parker, Intervenor,
- Docket No. 4331-18 · 11/10/2022 · Memorandum Opinion · UrdaBetty Amos, Petitioner
- Docket No. 2925-20 · 11/10/2022 · Summary Opinion · PanuthosJennifer Joy Fields & Walter T. Fields, Petitioners
- Docket No. 17381-19 · 11/9/2022 · T.C. Opinion · WeilerBig Hill Partners, LLC, Bobby A. Branch, Tax Matters Partner, Petitioner
- Docket No. 20480-21 · 10/27/2022 · Order of Service of Transcript (Bench Opinion)Pia O. Bacigalupi, Petitioner
- Docket No. 20840-17 · 10/27/2022 · Memorandum Opinion · KerriganRichard J. O'Neill Trust, Anthony R. Moiso, Trustee, Petitioners
- Docket No. 25481-16 · 10/24/2022 · Memorandum Opinion · KerriganGeorge P. Manzolillo & Lucy P. Manzolillo, Petitioners
- Docket No. 10226-21 · 10/21/2022 · Order of Service of Transcript (Bench Opinion)Isang E. Umoren, Petitioner
- Docket No. 19113-19 · 10/20/2022 · Summary Opinion · PanuthosJoshua M. Yaguda & Joeli Yaguda, Petitioners
- Docket No. 4868-15 · 10/17/2022 · Memorandum Opinion · PughChampions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner, Petitioner
- Docket No. 2265-19 · 10/13/2022 · Memorandum Opinion · GustafsonClark Raymond & Company PLLC, D. Edson Clark, CPA, PLLC, Tax Matters Partner, Petitioner
- Docket No. 2212-20 · 10/13/2022 · Order of Service of Transcript (Bench Opinion)Bionica, Inc., Petitioner
- Docket No. 21002-16 · 10/12/2022 · T.C. Opinion · GreavesDaniel Cochran & Kelley Cochran, Petitioners
- Docket No. 4048-20 · 10/11/2022 · Memorandum Opinion · UrdaCraig J. Schieder, Petitioner
- Docket No. 22472-16 · 10/6/2022 · Memorandum Opinion · MorrisonSandra E. Sander, Deceased, Leda Sander, Personal Representative, Petitioner
- Docket No. 3679-18 · 10/6/2022 · Memorandum Opinion · LauberHeinrich C. Schweizer, Petitioner
- Docket No. 2492-19 · 9/29/2022 · Memorandum Opinion · VasquezWilliam T. Ashford, Petitioner
- Docket No. 14017-17 · 9/29/2022 · Summary Opinion · ParisStephen H. Collins, Petitioner
- Docket No. 7633-19 · 9/28/2022 · Memorandum Opinion · LauberDonald Furrer & Rita Furrer, Petitioners
- Docket No. 2784-19 · 9/27/2022 · Memorandum Opinion · WeilerLori Michelle Patitz & Andrew Robert Moody, Petitioners
- Docket No. 25660-17 · 9/26/2022 · Memorandum Opinion · HalpernBelmont Interests Inc., Petitioner
- Docket No. 20268-19 · 9/26/2022 · Summary Opinion · CopelandRobert Lester Powell & Svetlana Alekseevna Iakovenko, Petitioners
- Docket No. 2670-19 · 9/21/2022 · Memorandum Opinion · GreavesJohn E. Vorreyer & Melissa D. Vorreyer, Petitioners
- Docket No. 23743-18 · 9/19/2022 · Memorandum Opinion · CopelandLee, Goddard & Duffy, LLP, Petitioner
- Docket No. 25029-16 · 9/14/2022 · Memorandum Opinion · BuchEstate of Brett L. Clemons, Sr., Deceased, Brett Lee Clemons, Jr., Personal Representative, Petitioner
- Docket No. 25589-14 · 9/13/2022 · Memorandum Opinion · HalpernAlan Brian Fabian, Petitioner
- Docket No. 4369-16 · 9/12/2022 · Memorandum Opinion · WellsLakeisha Degourville, Petitioner
- Docket No. 16804-21 · 9/7/2022 · Memorandum Opinion · LauberEric D. Clarkson, Petitioner
- Docket No. 17748-18 · 9/1/2022 · Summary Opinion · CarluzzoGeorge C. Luna, Petitioner
- Docket No. 14410-15 · 8/31/2022 · Memorandum Opinion · GustafsonJohannes Lamprecht & Linda Lamprecht, Petitioners
- Docket No. 2608-21 · 8/30/2022 · Summary Opinion · CarluzzoGeorge W. Butterfield & Christina L. Butterfield, Petitioners
- Docket No. 11945-20 · 8/30/2022 · Memorandum Opinion · LauberGeorge Anton Remisovsky & Ellen Jones-Remisovsky, Petitioners
- Docket No. 18270-17 · 8/30/2022 · Summary Opinion · CarluzzoRuben H. Domdom, Jr., Petitioner
- Docket No. 7595-20 · 8/30/2022 · Memorandum Opinion · VasquezThomas J. Dern & Peggy M. Dern, Petitioners
- Docket No. 7722-18 · 8/29/2022 · Memorandum Opinion · GaleJaroslaw Sek & Danuta Petrow-Sek, Petitioners
- Docket No. 16084-19 · 8/29/2022 · Summary Opinion · PanuthosRobert L. Pressman, Petitioner
- Docket No. 12114-20 · 8/29/2022 · Memorandum Opinion · LauberSparta Pink Property, LLC, Sparta Pink Manager, LLC, Tax Matters Partner, Petitioner
- Docket No. 21283-17 · 8/25/2022 · Memorandum Opinion · GustafsonJonathan D. Barry & Susan S. Barry, Petitioners
- Docket No. 5191-20 · 8/25/2022 · T.C. Opinion · ToroCory H. Smith, Petitioner
- Docket No. 17163-19 · 8/22/2022 · Memorandum Opinion · BuchWarner Enterprises, Inc., Petitioner
- Docket No. 6944-11 · 8/18/2022 · Memorandum Opinion · KerriganMedtronic, Inc. & Consolidated Subsidiaries, Petitioner
- Docket No. 769-16 · 8/4/2022 · T.C. Opinion · ToroWhistleblower 769-16W, Petitioner
- Docket No. 21425-19 · 8/4/2022 · Memorandum Opinion · LauberNnabugwu C. Eze, Petitioner
- Docket No. 18724-19 · 8/1/2022 · Memorandum Opinion · JonesEstate of William E. DeMuth, Jr., Deceased, Donald L. DeMuth, Executor, Petitioners
- Docket No. 13685-20 · 7/29/2022 · Order of Service of Transcript (Bench Opinion)Gina M. Ledesma & Jullian Ledesma, Petitioners
- Docket No. 18272-17 · 7/28/2022 · Summary Opinion · PanuthosMatthew C. Elstein, Petitioner
- Docket No. 17664-19 · 7/28/2022 · Memorandum Opinion · WeilerCharles G. Kinney, Petitioner
- Docket No. 8541-20 · 7/28/2022 · Memorandum Opinion · MarshallJamie B. Hall, Petitioner
- Docket No. 9082-21 · 7/27/2022 · Order of Service of Transcript (Bench Opinion)Joseph C. Malek & Melinda J. Malek, Petitioners
- Docket No. 16752-21 · 7/26/2022 · Order of Service of Transcript (Bench Opinion)Andrea J. Darnell, Petitioner
- Docket No. 8792-20 · 7/20/2022 · Memorandum Opinion · LauberDonald W. Thompson, Petitioner
- Docket No. 1548-19 · 7/18/2022 · Summary Opinion · PanuthosMaribel Gonzalez, Petitioner
- Docket No. 18639-19 · 7/18/2022 · Memorandum Opinion · MarvelJennifer A. Soler, Petitioner
- Docket No. 4683-21 · 7/18/2022 · Order of Service of Transcript (Bench Opinion)Ronald Rene Santifer Jr., Petitioner
- Docket No. 636-21 · 7/18/2022 · Memorandum Opinion · BuchTrevor R. Pettennude, Petitioner
- Docket No. 7453-19 · 7/18/2022 · Memorandum Opinion · ThorntonAlejandro J. Rojas & Elena G. Rojas, Petitioners
- Docket No. 1041-20 · 7/14/2022 · Memorandum Opinion · NegaClement Ziroli & Dawn M. Ziroli, Petitioners
- Docket No. 11719-20 · 7/14/2022 · Memorandum Opinion · LauberNoel Christopher Knight, Petitioner
- Docket No. 8395-16 · 7/13/2022 · Memorandum Opinion · WellsGregory Bernard Colbert, II & Simone P. Colbert, Petitioners
- Docket No. 13353-21 · 7/13/2022 · Memorandum Opinion · LauberThomas E. Kelly, Petitioner
- Docket No. 972-17 · 7/13/2022 · T.C. Opinion · ToroWhistleblower 972-17W, Petitioner
- Docket No. 10416-20 · 7/12/2022 · Summary Opinion · LeydenLionel E. LaRochelle & Molly B. LaRochelle, Petitioners
- Docket No. 21146-15 · 7/12/2022 · Memorandum Opinion · HalpernTBL Licensing LLC f.k.a. The Timberland Company, and Subsidiaries (A Consolidated Group), Petitioner
- Docket No. 7787-20 · 7/11/2022 · Order of Service of Transcript (Bench Opinion)Damian Peter Daly & Jeanne K. Daly, Petitioners
- Docket No. 23070-19 · 7/11/2022 · Order of Service of Transcript (Bench Opinion)Damian Peter Daly & Jeanne Daly, Petitioners
- Docket No. 18833-21 · 7/8/2022 · Order of Service of Transcript (Bench Opinion)Joshua R. Deering & Sasha S. Deering, Petitioners
- Docket No. 3182-20 · 7/7/2022 · Memorandum Opinion · JonesJulian Wolpert and Estate of Eileen Wolpert, Deceased, Julian Wolpert, Executor, Petitioners
- Docket No. 4693-20 · 7/7/2022 · Memorandum Opinion · JonesJulian Wolpert, Petitioner
- Docket No. 19714-16 · 7/6/2022 · Memorandum Opinion · LauberClair R. Couturier, Jr., Petitioner
- Docket No. 1781-14 · 7/6/2022 · Memorandum Opinion · BuchJohn Edward Barrington & Deanna Barrie Barrington, Petitioners
- Docket No. 7885-21 · 7/5/2022 · Order of Service of Transcript (Bench Opinion)Paula Ann Bennett, Petitioner
- Docket No. 12748-19 · 6/28/2022 · Summary Opinion · WellsMark Ryan Pedersen, Petitioner
- Docket No. 17918-19 · 6/28/2022 · Memorandum Opinion · UrdaDino Kotrides, Petitioner
- Docket No. 13202-19 · 6/27/2022 · Memorandum Opinion · UrdaAlejandro Serna, Petitioner
- Docket No. 11519-20 · 6/23/2022 · T.C. Opinion · LauberMichael D. Brown, Petitioner
- Docket No. 21604-18 · 6/23/2022 · Memorandum Opinion · VasquezDavid Gilmartin, Petitioner
- Docket No. 20912-19 · 6/23/2022 · Summary Opinion · WellsAlfred Christopher Morgan, 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.