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)
268 opinions indexed · filter: 2023 · showing most recent 100.
- Docket No. 14763-22 · 12/29/2023 · Order of Service of Transcript (Bench Opinion)Christian Harvey Chaussee, Petitioner
- Docket No. 8177-20 · 12/28/2023 · Memorandum Opinion · CopelandDavid Villa & Juana M. Villa, Petitioners
- Docket No. 2627-23 · 12/28/2023 · Memorandum Opinion · KerriganDaniel Olin Nye, Petitioner
- Docket No. 21509-18 · 12/27/2023 · Memorandum Opinion · GaleFannie Wright, Petitioner
- Docket No. 17920-22 · 12/27/2023 · Order of Service of Transcript (Bench Opinion)Syd Ginsberg & Michelle Ginsberg, Petitioners
- Docket No. 972-17 · 12/21/2023 · Memorandum Opinion · ToroWhistleblower 972-17W, Petitioner
- Docket No. 1932-23 · 12/20/2023 · Memorandum Opinion · LauberDzuy Nguyen & Jessica Thai, Petitioners
- Docket No. 13319-21 · 12/19/2023 · Summary Opinion · BuchKristen L. Quevy, Petitioner
- Docket No. 13479-20 · 12/18/2023 · Summary Opinion · LeydenSean Paul Polete, Petitioner
- Docket No. 21857-19 · 12/18/2023 · Memorandum Opinion · MarshallVictor Attisha & Josephine Attisha, Petitioners
- Docket No. 22182-10 · 12/13/2023 · Memorandum Opinion · KerriganJohn Thomas Minemyer, Petitioner
- Docket No. 23219-15 · 12/13/2023 · Memorandum Opinion · MorrisonEdward Francis Bachner, IV & Rebecca Gay Bachner, Petitioners
- Docket No. 16812-18 · 12/11/2023 · Memorandum Opinion · JonesPaul C. Robinson, Petitioner
- Docket No. 26538-21 · 11/30/2023 · Memorandum Opinion · MarvelMichael B. Shapiro, Petitioner
- Docket No. 3621-22 · 11/30/2023 · Summary Opinion · PanuthosSean Patrick Canavan, Petitioner
- Docket No. 17163-19 · 11/30/2023 · Memorandum Opinion · KerriganWarner Enterprises, Inc., Petitioner
- Docket No. 26815-22 · 11/30/2023 · T.C. Opinion · BuchMadiodio Sall, Petitioner
- Docket No. 253-22 · 11/29/2023 · Memorandum Opinion · WeilerHarman Road Property, LLC, Capital Conservation Partners II, LLC, Tax Matters Partner, Petitioner
- Docket No. 1875-21 · 11/28/2023 · Summary Opinion · WeilerGeorgianna Shepard, Petitioner
- Docket No. 15210-22 · 11/28/2023 · Memorandum Opinion · LauberDanielle Monique Scott, Petitioner
- Docket No. 10878-16 · 11/28/2023 · Memorandum Opinion · ToroLuminita Roman, Petitioner
- Docket No. 16217-22 · 11/28/2023 · T.C. Opinion · BuchSoroban Capital Partners LP, Soroban Capital Partners GP LLC, Tax Matters Partner, Petitioner
- Docket No. 12520-19 · 11/21/2023 · Memorandum Opinion · VasquezKunjlata J. Jadhav & Jalandar Y. Jadhav, Petitioners
- Docket No. 23405-21 · 11/21/2023 · Order of Service of Transcript (Bench Opinion)Jie Gao & Chengju Wang, Petitioners
- Docket No. 13711-18 · 11/20/2023 · Memorandum Opinion · ParisAllen R. Davison & Sharon L. Davison, Petitioners
- Docket No. 15941-17 · 11/16/2023 · Memorandum Opinion · PughGeorge E. Kosmides, Petitioner
- Docket No. 14546-15 · 11/15/2023 · T.C. Opinion · HalpernYa Global Investments, LP f.k.a. Cornell Capital Partners, LP, Yorkville Advisors, GP LLC, Tax Matters Partner and Ya Global Investments, LP f.k.a. Cornell Capital Partners, LP, Yorkville Advisors, LLC, Tax Matters Partner, Petitioners
- Docket No. 14783-18 · 11/14/2023 · T.C. Opinion · CopelandEstate of James E. Caan, Deceased, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator, Petitioner
- Docket No. 15566-22 · 11/14/2023 · Memorandum Opinion · GreavesDon L. Rockafellor & Kathleen M. Rockafellor, Petitioners
- Docket No. 6271-22 · 11/9/2023 · Order of Service of Transcript (Bench Opinion)Shehzad A. Latif, Petitioner
- Docket No. 12875-20 · 11/9/2023 · Memorandum Opinion · GustafsonRita Renee Pilate, Petitioner
- Docket No. 341-21 · 11/8/2023 · T.C. Opinion · ToroLiberty Global, Inc., Petitioner
- Docket No. 31183-15 · 11/8/2023 · Memorandum Opinion · LauberThe Coca-Cola Company and Subsidiaries, Petitioner
- Docket No. 4868-15 · 11/8/2023 · Memorandum Opinion · PughChampions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner, Petitioner
- Docket No. 6245-21 · 11/8/2023 · Order of Service of Transcript (Bench Opinion)Elena Cristea & Umberto C. Cristea, Petitioners
- Docket No. 1031-17 · 11/6/2023 · Memorandum Opinion · PughLior Blas, Petitioner
- Docket No. 23621-15 · 11/6/2023 · Memorandum Opinion · HalpernNathaniel A. Carter & Stella C. Carter, Petitioners
- Docket No. 26830-14 · 11/2/2023 · T.C. Opinion · MarshallEstate of Andrew J. McKelvey, Deceased, Bradford G. Peters, Executor, Petitioner
- Docket No. 15143-22 · 11/2/2023 · T.C. Opinion · NegaTiffany Lashun Sanders, Petitioner
- Docket No. 16285-21 · 10/30/2023 · Memorandum Opinion · GustafsonKevin F. Long, Petitioner
- Docket No. 1305-21 · 10/30/2023 · Memorandum Opinion · HalpernNicole Diane Henaire, Petitioner
- Docket No. 10182-21 · 10/30/2023 · Summary Opinion · CarluzzoAndrew L. Harrell & Katherine L. Harrell, Petitioners
- Docket No. 27574-15 · 10/26/2023 · T.C. Opinion · GaleWolfgang Frederick Kraske, Petitioner
- Docket No. 27574-15 · 10/26/2023 · Memorandum Opinion · GaleWolfgang Frederick Kraske, Petitioner
- Docket No. 11676-20 · 10/26/2023 · Memorandum Opinion · GustafsonMill Road 36 Henry, LLC, MR36 Manager, LLC, Tax Matters Partner, Petitioner
- Docket No. 304-23 · 10/23/2023 · Order of Service of Transcript (Bench Opinion)Peter Rosselli & Bernadette V. Rosselli, Petitioners
- Docket No. 15069-19 · 10/23/2023 · Memorandum Opinion · CopelandStephen R. Kelley & Isabelle Kelley, Petitioners
- Docket No. 22550-17 · 10/23/2023 · Memorandum Opinion · UrdaAlan Michael Berkun, Petitioner
- Docket No. 16224-14 · 10/19/2023 · Memorandum Opinion · MorrisonMartin G. Plotkin, Petitioner
- Docket No. 7103-21 · 10/17/2023 · Memorandum Opinion · LauberAbdul Khaliq Mustafa Muhammad, Petitioner
- Docket No. 8391-18 · 10/16/2023 · T.C. Opinion · NegaWhistleblower 8391-18W, Petitioner
- Docket No. 21941-22 · 10/10/2023 · Memorandum Opinion · WeilerEric Wilfred Olson, Petitioner
- Docket No. 7601-19 · 10/3/2023 · Summary Opinion · CarluzzoJoseph Amundsen & Anna Amundsen, Petitioners
- Docket No. 13858-17 · 10/2/2023 · Memorandum Opinion · NegaHyatt Hotels Corporation & Subsidiaries, Petitioner
- Docket No. 2237-20 · 9/27/2023 · Summary Opinion · PanuthosRaymond S. Edwards, Petitioner
- Docket No. 381-22 · 9/27/2023 · T.C. Opinion · GoekeOrganic Cannabis Foundation, LLC, Petitioner
- Docket No. 5442-22 · 9/27/2023 · T.C. Opinion · GoekeOrganic Cannabis Foundation, LLC, Petitioner
- Docket No. 16362-19 · 9/26/2023 · Memorandum Opinion · MorrisonJohn Peter Zaimes, Petitioner
- Docket No. 8800-21 · 9/26/2023 · Memorandum Opinion · LauberFarid Rafiee & Misuk P. Rafiee, Petitioners
- Docket No. 5169-22 · 9/26/2023 · Memorandum Opinion · LandyJoey R. Aiken & Melissa Dawn Aiken, Petitioners
- Docket No. 21452-16 · 9/25/2023 · Memorandum Opinion · GaleJoseph Michael Balint, Petitioner
- Docket No. 5115-17 · 9/18/2023 · Memorandum Opinion · CopelandSarah S. O'Nan, Petitioner
- Docket No. 20468-21 · 9/14/2023 · T.C. Opinion · FoleyPiper Trucking & Leasing, LLC, Petitioner
- Docket No. 12676-20 · 9/13/2023 · Memorandum Opinion · NegaJohn R. Johnson and Estate of Judith E. Johnson, Deceased, John R. Johnson, Personal Representative, Petitioners
- Docket No. 11359-20 · 9/11/2023 · Memorandum Opinion · HolmesShort Stop Electric, Inc., Petitioner
- Docket No. 4690-19 · 9/11/2023 · Summary Opinion · GreavesJie Ranieri a.k.a. Jie Hu and Paul Ranieri, Petitioners
- Docket No. 22961-22 · 9/11/2023 · Memorandum Opinion · UrdaMichael R. Stevenson, Petitioner
- Docket No. 23269-22 · 9/7/2023 · Memorandum Opinion · LauberWilliam H. Evenhouse & Nelle L. Evenhouse, Petitioners
- Docket No. 11725-20 · 8/30/2023 · Memorandum Opinion · LauberAndrew Bill Katakis, Petitioner
- Docket No. 4514-21 · 8/29/2023 · Summary Opinion · WeilerMark P. Hafner, Petitioner
- Docket No. 13925-17 · 8/29/2023 · Memorandum Opinion · WeilerLakePoint Land II, LLC, LakePoint Land Group, LLC, Tax Matters Partner, Petitioner
- Docket No. 17446-21 · 8/28/2023 · Memorandum Opinion · FoleyR. J. Channels, Inc. Petitioner
- Docket No. 26587-21 · 8/28/2023 · Memorandum Opinion · LandyBonnie Lem, Petitioner
- Docket No. 11277-20 · 8/17/2023 · Memorandum Opinion · CopelandJames Mellon, Petitioner
- Docket No. 19940-09 · 8/16/2023 · Memorandum Opinion · GaleDaniel E. Larkin & Christine Larkin, Petitioners
- Docket No. 14387-19 · 8/16/2023 · Memorandum Opinion · AshfordSteven Jacobowitz, Petitioner
- Docket No. 10838-20 · 8/14/2023 · Memorandum Opinion · GoekeGary J. Sinopoli, Jr. & Melissa M. Sinopoli, Petitioners
- Docket No. 17992-19 · 8/14/2023 · T.C. Opinion · CopelandZola Jane Pugh, Petitioner
- Docket No. 16021-16 · 8/10/2023 · Memorandum Opinion · NegaMichael G. Parker & Julie A. Parker, Petitioners
- Docket No. 13348-21 · 8/10/2023 · Memorandum Opinion · LauberMichael J. Golden, Petitioner
- Docket No. 29704-21 · 8/10/2023 · Memorandum Opinion · LauberKevin Anthony Jenkins, Petitioner
- Docket No. 3702-20 · 8/8/2023 · Memorandum Opinion · AshfordMarisol Severance, Petitioner
- Docket No. 7692-13 · 8/7/2023 · Memorandum Opinion · MorrisonThomas D. Conrad, Deceased, & Margaret Joan Conrad, Petitioners
- Docket No. 29127-21 · 8/7/2023 · Order of Service of Transcript (Bench Opinion)Joseph G. Bucci & Elaine T. Bucci, Petitioners
- Docket No. 10244-22 · 8/7/2023 · Summary Opinion · WeilerNuntiya Sripa, Petitioner
- Docket No. 2133-17 · 8/3/2023 · Memorandum Opinion · GaleAdam Sowards, Petitioner
- Docket No. 20378-22 · 8/3/2023 · T.C. Opinion · FoleyJoseph E. Abe, DDS, Inc., Petitioner
- Docket No. 19730-22 · 8/1/2023 · Memorandum Opinion · ToroSuzanne Jean McCrory, Petitioner
- Docket No. 29100-21 · 7/31/2023 · Order of Service of Transcript (Bench Opinion)Timothy J. Goumas & Meredith E. Goumas, Petitioners
- Docket No. 6928-21 · 7/27/2023 · Summary Opinion · MarshallRobert R. Doggart, Petitioner
- Docket No. 24587-21 · 7/26/2023 · Memorandum Opinion · ToroWilliam Henry McGhee, Petitioner
- Docket No. 831-19 · 7/25/2023 · Memorandum Opinion · LauberLawrence James Saccato, Petitioner
- Docket No. 14439-22 · 7/25/2023 · Memorandum Opinion · LauberReynold Harvey, Petitioner
- Docket No. 6235-22 · 7/24/2023 · Memorandum Opinion · WeilerArlin G. Hatfield, III & Jennifer W. Hatfield, Petitioners
- Docket No. 6441-20 · 7/24/2023 · Memorandum Opinion · LauberDorchester Farms Property, LLC, Dorchester Farms Manager, LLC, Tax Matters Partner, Petitioner
- Docket No. 15761-21 · 7/24/2023 · Memorandum Opinion · GreavesMichael J. Stevens & Alexis M. Stevens, Petitioners
- Docket No. 12565-18 · 7/20/2023 · Summary Opinion · CarluzzoKarim Gobran & Ashley Smith-Gobran, Petitioners
- Docket No. 18582-21 · 7/20/2023 · Memorandum Opinion · LauberJames H. Kim, Petitioner
- Docket No. 17579-18 · 7/19/2023 · Memorandum Opinion · HalpernRichard John Cardulla, Petitioner
- Docket No. 10110-20 · 7/19/2023 · Memorandum Opinion · HalpernGreg A. Ninke & Jane M. Ninke, Petitioners
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.