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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)

191 opinions indexed · filter: 2024 · showing most recent 100.

Docket No. 21442-22 · 12/30/2024 · Memorandum Opinion · Way
Pamuela Reynolds, Petitioner
Docket No. 23541-21 · 12/23/2024 · Summary Opinion · Urda
Stacey Renen Powers, Petitioner
Docket No. 3360-23 · 12/23/2024 · Memorandum Opinion · Weiler
Christopher Aubuchon, Petitioner
Docket No. 9973-23 · 12/23/2024 · Memorandum Opinion · Kerrigan
Denham Capital Management LP, Denham Capital Management GP LLC, Tax Matters Partner, Petitioner
Docket No. 1065-24 · 12/23/2024 · Summary Opinion · Arbeit
Rosa M. Marcano, Petitioner
Docket No. 4759-22 · 12/23/2024 · Memorandum Opinion · Greaves
Phoenix Design Group, Inc., Petitioner
Docket No. 22364-22 · 12/23/2024 · Summary Opinion · Lauber
Maureen F. Shoe, Petitioner
Docket No. 23069-16 · 12/19/2024 · Memorandum Opinion · Lauber
Kevin John Witasick, Sr. & Whitney S. Witasick, Petitioners
Docket No. 12235-20 · 12/19/2024 · Memorandum Opinion · Weiler
Jackson Crossroads, LLC, Greencone Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 6697-22 · 12/17/2024 · Order of Service of Transcript (Bench Opinion)
Mario G. Duckett, Petitioner
Docket No. 10203-14 · 12/16/2024 · Memorandum Opinion · Ashford
Leon A. Greenblatt, III & Leslie N. Jabine Greenblatt, Petitioners
Docket No. 8149-23 · 12/16/2024 · Memorandum Opinion · Lauber
Daniel J. Bealko, Petitioner
Docket No. 3755-17 · 12/11/2024 · Memorandum Opinion · Goeke
Bloomberg L.P., Bloomberg, Inc., Tax Matters Partner, Petitioner
Docket No. 3178-20 · 12/10/2024 · Memorandum Opinion · Morrison
Paul V. Applegarth, Petitioner
Docket No. 12804-20 · 12/9/2024 · Memorandum Opinion · Goeke
Mohamad Nasser Aboui & Mahyar Mizani, Petitioners
Docket No. 4911-22 · 12/5/2024 · Order of Service of Transcript (Bench Opinion)
Peter M. Budde, Petitioner
Docket No. 4911-22 · 12/4/2024 · Order of Service of Transcript (Bench Opinion)
Peter M. Budde, Petitioner
Docket No. 31555-21 · 12/2/2024 · Order of Service of Transcript (Bench Opinion)
Andy Atighi, Petitioner
Docket No. 4261-24 · 11/26/2024 · T.C. Opinion · Jenkins
Students and Academics For Free Expression, Speech, and Political Action in Campus Education, Inc., Petitioner
Docket No. 4329-22 · 11/18/2024 · T.C. Opinion · Greaves
Raju J. Mukhi, Petitioner
Docket No. 10254-22 · 11/12/2024 · Memorandum Opinion · Marshall
Brian Dean Swanson, Petitioner
Docket No. 10608-20 · 11/7/2024 · Memorandum Opinion · Copeland
IQ Holdings, Inc., Petitioner
Docket No. 16041-22 · 11/6/2024 · Memorandum Opinion · Jones
Michael H. Shaut, Petitioner
Docket No. 5632-23 · 11/6/2024 · Memorandum Opinion · Jones
Yagoub Tibin, Petitioner
Docket No. 1285-20 · 11/4/2024 · Memorandum Opinion · Copeland
Estate of Anne Milner Fields, Deceased, Bryan K. Milner, Executor, Petitioner
Docket No. 2456-23 · 10/31/2024 · Memorandum Opinion · Urda
David James Dick, Jr., Petitioner
Docket No. 30957-09 · 10/30/2024 · Memorandum Opinion · Marvel
Terry L. Wright & Cheryl A. Wright, Petitioners
Docket No. 634-22 · 10/29/2024 · Memorandum Opinion · Goeke
Surk, LLC, Syrkadian Ventures, LLC, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 36116-21 · 10/24/2024 · Order of Service of Transcript (Bench Opinion)
Jorge Luis Calienes & Tamara S. Calienes, Petitioners
Docket No. 13372-21 · 10/24/2024 · Summary Opinion · Landy
Ruby Tang, Petitioner
Docket No. 10795-22 · 10/23/2024 · Order of Service of Transcript (Bench Opinion)
Gary Thomas, Petitioner
Docket No. 12334-23 · 10/22/2024 · Order of Service of Transcript (Bench Opinion)
Jennifer Christina Seekamp, Petitioner
Docket No. 12846-23 · 10/22/2024 · Order of Service of Transcript (Bench Opinion)
Kenneth A. Bartlett, Jr., Petitioner
Docket No. 8903-23 · 10/22/2024 · T.C. Opinion · Foley
Stephen C. Jenner & Judy A. Jenner, Petitioners
Docket No. 2265-20 · 10/21/2024 · Memorandum Opinion · Morrison
Patients Mutual Assistance Collective Corporation, Inc., Petitioner
Docket No. 21812-22 · 10/21/2024 · Memorandum Opinion · Morrison
Krishan K. Gossain & Kavita Gossain, Petitioners
Docket No. 12448-19 · 10/17/2024 · Memorandum Opinion · Vasquez
Bruce Edward Johnson, Petitioner
Docket No. 20178-18 · 10/17/2024 · Memorandum Opinion · Halpern
Patricia Marcello Anderson, Petitioner
Docket No. 13198-20 · 10/17/2024 · Memorandum Opinion · Urda
Theron Jay Moore, Petitioner
Docket No. 7350-20 · 10/9/2024 · Order of Service of Transcript (Bench Opinion)
Paul M. Daugerdas, Petitioner
Docket No. 11907-20 · 10/9/2024 · Summary Opinion · Landy
Carl David Lucas & Jasmine Lucas, Petitioners
Docket No. 33045-21 · 10/8/2024 · Summary Opinion · Landy
Monique E. Franco, Petitioner
Docket No. 17076-21 · 10/8/2024 · Memorandum Opinion · Urda
J L Minerals, LLC, Beasley Timber Management, LLC, Tax Matters Partner, Petitioner
Docket No. 9379-22 · 10/3/2024 · T.C. Opinion · Goeke
John F. Carter, Petitioner
Docket No. 25429-21 · 10/3/2024 · Summary Opinion · Landy
James Michael Warren, Petitioner
Docket No. 19399-23 · 10/1/2024 · Memorandum Opinion · Pugh
Ruben T. Varela, Petitioner
Docket No. 23305-18 · 9/26/2024 · Memorandum Opinion · Copeland
Ralph M. Ottuso, Petitioner
Docket No. 10166-20 · 9/24/2024 · Memorandum Opinion · Nega
Estate of Larry Becker, Deceased, Gary C. Becker, Executor, Petitioners
Docket No. 9946-23 · 9/23/2024 · Summary Opinion · Panuthos
Yelena Tolstov, Petitioner
Docket No. 9371-14 · 9/23/2024 · Memorandum Opinion · Holmes
Mark Feathers & Natalie E. Feathers, Petitioners
Docket No. 2458-22 · 9/17/2024 · T.C. Opinion · Toro
Bruce E. McDougall, Donor, Petitioner
Docket No. 6161-22 · 9/16/2024 · Summary Opinion · Panuthos
Jonathan Chang & Wei-Lin Chang, Petitioners
Docket No. 3823-19 · 9/16/2024 · Memorandum Opinion · Lauber
Royalty Management Insurance Company, Ltd., Petitioner
Docket No. 6395-18 · 9/11/2024 · Memorandum Opinion · Gale
John K. Pak, Petitioner
Docket No. 17749-21 · 9/5/2024 · Memorandum Opinion · Buch
Scenic Trust, Dennis Simpson, Special Trustee, Petitioner(s)
Docket No. 6791-20 · 9/5/2024 · Memorandum Opinion · Buch
Jeffrey D. Hoyal & Lori D. Hoyal, Petitioners
Docket No. 23581-22 · 9/4/2024 · Memorandum Opinion · Holmes
Karen Veeraswamy, Petitioner
Docket No. 2370-18 · 9/4/2024 · Memorandum Opinion · Lauber
Katherine J. Kalk, Petitioner
Docket No. 12514-23 · 8/28/2024 · Memorandum Opinion · Pugh
James E. Keith & Julie Keith, Petitioners
Docket No. 8435-23 · 8/26/2024 · T.C. Opinion · Toro
Varian Medical Systems, Inc. and Subsidiaries, Petitioner
Docket No. 11343-19 · 8/22/2024 · Memorandum Opinion · Marshall
Estate of Ralph W. Baumgardner, Jr., Deceased, Patricia L. Baumgardner, Personal Representative, and Patricia L. Baumgardner, Petitioners
Docket No. 24155-18 · 8/22/2024 · Memorandum Opinion · Gustafson
Lawrence Leroy Henry, Petitioner
Docket No. 18006-19 · 8/13/2024 · Summary Opinion · Carluzzo
Kwaku Eason & Ashley L. Leisner, Petitioners
Docket No. 27760-21 · 8/12/2024 · Summary Opinion · Greaves
Mark F. Coble, Petitioner
Docket No. 14546-15 · 8/8/2024 · Memorandum Opinion · Halpern
Ya 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. 3965-20 · 8/7/2024 · Memorandum Opinion · Holmes
James J. Maggard & Szu-Yi Chang, Petitioners
Docket No. 750-21 · 8/1/2024 · T.C. Opinion · Copeland
J.E. Ryckman, Petitioner
Docket No. 5560-18 · 7/29/2024 · Memorandum Opinion · Kerrigan
Gregory R. Schnackel & Laura B. Schnackel, Petitioners
Docket No. 18576-22 · 7/25/2024 · Memorandum Opinion · Jones
Robert Dean Mazotti & Debra Lea Jones-Mazotti, Petitioners
Docket No. 6544-19 · 7/18/2024 · Memorandum Opinion · Carluzzo
Whistleblower 6544-19W, Petitioner
Docket No. 10164-20 · 7/17/2024 · T.C. Opinion · Buch
Catherine L. LaRosa, Petitioner
Docket No. 11814-19 · 7/17/2024 · Memorandum Opinion · Lauber
Oconee Landing Property, LLC, Oconee Landing Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 12428-20 · 7/17/2024 · Memorandum Opinion · Lauber
Corning Place Ohio, LLC, Corning Place Ohio Investment, LLC, Tax Matters Partner, Petitioner
Docket No. 26170-22 · 7/17/2024 · Summary Opinion · Siegel
Jeffrey R. Pope & Davin L. Pope, Petitioners
Docket No. 202-13 · 7/16/2024 · T.C. Opinion · Gale
Edward L. Berman & Ellen L. Berman, Petitioners
Docket No. 23415-21 · 7/16/2024 · Summary Opinion · Siegel
Abhishek Bachchan & Gitika Gupta, Petitioners
Docket No. 15535-18 · 7/11/2024 · Memorandum Opinion · Marshall
Kenneth Steven Tuma, Sr. & Deborah Ann Tuma, Petitioners
Docket No. 13942-23 · 7/11/2024 · Summary Opinion · Leyden
Timothy L. Foradis & Jessica L. Moore, Petitioners
Docket No. 33689-21 · 7/2/2024 · Summary Opinion · Landy
Gregory Alexander Morino, Petitioner
Docket No. 14225-22 · 7/1/2024 · Summary Opinion · Fried
Jon K. Palsgaard & Kimberly A. Kelly, Petitioners
Docket No. 14038-23 · 6/26/2024 · Order of Service of Transcript (Bench Opinion)
Shawn Timothy Cermak, Petitioner
Docket No. 15925-21 · 6/26/2024 · Order of Service of Transcript (Bench Opinion)
Gale Stead, Petitioner
Docket No. 35762-21 · 6/25/2024 · T.C. Opinion · Greaves
Belagio Fine Jewelry, Inc., Petitioner
Docket No. 29638-14 · 6/24/2024 · Memorandum Opinion · Gale
Patricia Cotroneo, Petitioner
Docket No. 10619-23 · 6/24/2024 · Memorandum Opinion · Leyden
Arianna H. Mathew, Petitioner
Docket No. 3467-23 · 6/21/2024 · Order of Service of Transcript (Bench Opinion)
Patrick M. Hall & Brandis J. Hall, Petitioners
Docket No. 12027-22 · 6/20/2024 · Summary Opinion · Panuthos
Edward George Shlikas, Petitioner
Docket No. 22861-22 · 6/18/2024 · Memorandum Opinion · Urda
Douglas James Casement, Petitioner
Docket No. 1013-23 · 6/18/2024 · Order of Service of Transcript (Bench Opinion)
Vito Manente, Petitioner
Docket No. 29644-12 · 6/17/2024 · Memorandum Opinion · Gale
Robert W. Smiley, Jr., An Incompetent Person, Margaret T. Smiley, Guardian, Petitioners
Docket No. 1239-23 · 6/17/2024 · Memorandum Opinion · Lauber
Fabricio Moran, Petitioner
Docket No. 4538-19 · 6/10/2024 · Summary Opinion · Halpern
Carol A. Wright, Petitioner
Docket No. 5792-23 · 6/6/2024 · Summary Opinion · Fried
Oleg Kolomiyets, Petitioner
Docket No. 9643-23 · 6/5/2024 · Order of Service of Transcript (Bench Opinion)
Laura Elizabeth Mann, Petitioner
Docket No. 25605-15 · 6/4/2024 · Memorandum Opinion · Morrison
Ian D. Smith, Petitioner
Docket No. 14296-21 · 6/3/2024 · Memorandum Opinion · Weiler
Joseph Spiezio & Louise Spiezio, Petitioners
Docket No. 480-21 · 6/3/2024 · Memorandum Opinion · Marshall
Steven J. Schwartz, Petitioner
Docket No. 20882-21 · 6/3/2024 · Memorandum Opinion · Weiler
Alan Hamel & Estate of Suzanne Hamel, Deceased, Alan Hamel, Special Administrator, Petitioners
Docket No. 19730-22 · 5/30/2024 · Memorandum Opinion · Toro
Suzanne Jean McCrory, Petitioner
Docket No. 20608-18 · 5/30/2024 · Memorandum Opinion · Lauber
Excelsior Aggregates, LLC, Big Escambia Ventures, 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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