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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: 2025 · showing most recent 100.

Docket No. 11286-18 · 12/30/2025 · Memorandum Opinion · Ashford
Robert J. Spenlinhauer, Transferee of the Estate of Georgia M. Spenlinhauer, Petitioner
Docket No. 5310-22 · 12/30/2025 · Memorandum Opinion · Weiler
Carl B. Barney, Petitioner
Docket No. 4951-23 · 12/23/2025 · Memorandum Opinion · Jenkins
Ignacio Montes G & Alberto Yanez A, Petitioners
Docket No. 9700-23 · 12/18/2025 · Memorandum Opinion · Jenkins
Mark L. Fussell, Petitioner
Docket No. 9456-23 · 12/16/2025 · Memorandum Opinion · Holmes
Mission Organic Center, Inc., Petitioner
Docket No. 6937-23 · 12/16/2025 · T.C. Opinion · Buch
Mission Organic Center, Inc., Petitioner
Docket No. 31104-21 · 12/15/2025 · T.C. Opinion · Kerrigan
Riddle Aggregates, LLC, Ornstein-Schuler, LLC, Tax Matters Partner, Petitioner
Docket No. 35205-21 · 12/15/2025 · Memorandum Opinion · Pugh
Mark Chernomordikov, Petitioner
Docket No. 16277-16 · 12/11/2025 · Memorandum Opinion · Goeke
Kevin J. Mirch & Marie C. Mirch, Petitioners
Docket No. 5114-19 · 12/8/2025 · Memorandum Opinion · Copeland
Andre Temnorod & Brianna Temnorod, Petitioners
Docket No. 12587-18 · 12/4/2025 · Memorandum Opinion · Urda
David S. Alioto, Petitioner
Docket No. 14660-22 · 12/4/2025 · Memorandum Opinion · Morrison
Michael D. Brown, Petitioner
Docket No. 15704-24 · 12/1/2025 · Order of Service of Transcript (Bench Opinion)
Intan N. Ismail & Mohd Razi Abd Rahim, Petitioners
Docket No. 8979-23 · 12/1/2025 · Order of Service of Transcript (Bench Opinion)
Mize Farm, LLC, Focus on Design, Inc., Tax Matters Partner, Petitioner
Docket No. 1870-24 · 11/26/2025 · Order of Service of Transcript (Bench Opinion)
Lola M. Hussey, Petitioner
Docket No. 16532-21 · 11/25/2025 · Memorandum Opinion · Urda
Lake Jordan Holdings, LLC, Lake Jordan Partners, LLC, Tax Matters Partner, Petitioner
Docket No. 19113-23 · 11/25/2025 · Memorandum Opinion · Way
Timothy L. Fisher & Roseann Fisher, Petitioners
Docket No. 12347-20 · 11/24/2025 · Memorandum Opinion · Goeke
Gary M. Schwarz & Marlee Schwarz, Petitioners
Docket No. 4304-18 · 11/19/2025 · Memorandum Opinion · Lauber
Tom Prescott, Petitioner
Docket No. 4049-23 · 11/18/2025 · Memorandum Opinion · Marshall
John DiTullio, Petitioner
Docket No. 4394-20 · 11/17/2025 · Memorandum Opinion · Holmes
Jodell Sample, Petitioner
Docket No. 27150-21 · 11/17/2025 · Summary Opinion · Carluzzo
David Byron Fugler & Cindy Diane Fugler, Petitioners
Docket No. 6830-24 · 11/17/2025 · Memorandum Opinion · Guider
Alphonsus E. Okoli & Margaret E. Okoli, Petitioners
Docket No. 25984-22 · 11/13/2025 · T.C. Opinion · Toro
Apache Corporation and Subsidiaries, Petitioner
Docket No. 4044-24 · 11/13/2025 · Memorandum Opinion · Kerrigan
John R. Graham & Nicole Graham, Petitioners
Docket No. 19865-23 · 11/13/2025 · Memorandum Opinion · Urda
Gary B. Nelson, Petitioner
Docket No. 25268-18 · 11/12/2025 · T.C. Opinion · Jones
Sunil S. Patel & Laurie M. McAnally-Patel, Petitioners
Docket No. 12344-15 · 11/6/2025 · Memorandum Opinion · Foley
Joanne G. Rosso, Petitioner
Docket No. 8980-23 · 11/4/2025 · Memorandum Opinion · Landy
Crawford Pile Driving, LLC, Petitioner
Docket No. 8914-23 · 11/4/2025 · Memorandum Opinion · Landy
Crawford Pile Driving, LLC, Petitioner
Docket No. 30097-21 · 11/4/2025 · Memorandum Opinion · Weiler
Richard Steven Harris, Petitioner
Docket No. 10145-21 · 11/3/2025 · Memorandum Opinion · Toro
Paul-Adams Quarry Trust, LLC, Francis L. Adams, Tax Matters Partner, Petitioner
Docket No. 20187-21 · 10/30/2025 · Memorandum Opinion · Urda
Carol Rae Foulds, Petitioner
Docket No. 11416-24 · 10/28/2025 · Summary Opinion · Way
DCSL, LLC, Petitioner
Docket No. 18229-22 · 10/22/2025 · Memorandum Opinion · Paris
Crystal R. Vettel, Petitioner
Docket No. 10634-20 · 10/21/2025 · Memorandum Opinion · Pugh
Andrew Mitchell Berry & Sara Berry, Petitioners
Docket No. 27773-21 · 10/21/2025 · T.C. Opinion · Buch
North Wall Holdings, LLC, Schuler Investments, LLC, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 14941-18 · 10/16/2025 · Memorandum Opinion · Pugh
Craig K. Potts & Kristen H. Potts, Petitioners
Docket No. 19369-24 · 10/16/2025 · Memorandum Opinion · Jenkins
Avalon Home Health, Inc., Petitioner
Docket No. 8630-23 · 10/15/2025 · Memorandum Opinion · Nega
Coaches 101 A NJ Nonprofit, Petitioner
Docket No. 7835-20 · 10/9/2025 · Memorandum Opinion · Holmes
Armond Garibyan, Petitioner
Docket No. 9133-24 · 10/8/2025 · Memorandum Opinion · Way
Horizon Health Services, Inc., Petitioner
Docket No. 3361-19 · 10/8/2025 · Memorandum Opinion · Vasquez
Tom Gonzales, Petitioner
Docket No. 4823-21 · 10/6/2025 · T.C. Opinion · Lauber
Computer Sciences Corporation, Petitioner
Docket No. 14901-22 · 10/6/2025 · Memorandum Opinion · Weiler
Mira Vista Homeowners Association, Inc., Petitioner
Docket No. 19633-19 · 10/2/2025 · Memorandum Opinion · Toro
Green Family Delta Trust, Steven T. Green and Mart D. Green, Co-Trustees, Petitioner
Docket No. 19633-19 · 10/2/2025 · T.C. Opinion · Toro
Green Family Delta Trust, Steven T. Green and Mart D. Green, Co-Trustees, Petitioner
Docket No. 6561-23 · 10/2/2025 · Summary Opinion · Leyden
John Henry Besaw, Petitioner
Docket No. 4975-23 · 10/2/2025 · Memorandum Opinion · Marvel
Cerissa Rene Fortune-Paladino, Petitioner
Docket No. 20018-23 · 10/1/2025 · Memorandum Opinion · Jones
Middle Department Inspection Agency, Inc., Petitioner
Docket No. 17704-23 · 9/30/2025 · Memorandum Opinion · Arbeit
Gregory Bowler, Petitioner
Docket No. 17603-13 · 9/24/2025 · Memorandum Opinion · Lauber
Vincent J. Fumo, Petitioner
Docket No. 12271-20 · 9/23/2025 · Memorandum Opinion · Marshall
Jackson Stone South, LLC, Jackson South Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 2800-18 · 9/22/2025 · Memorandum Opinion · Marvel
Wesley E. Young & Janet S. Young, Petitioners
Docket No. 8015-21 · 9/17/2025 · T.C. Opinion · Paris
Blomquist Holdings, LLC, Crestlawn Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 21606-22 · 9/11/2025 · T.C. Opinion · Toro
Ayla A. Savage, Petitioner
Docket No. 21998-21 · 9/10/2025 · T.C. Opinion · Foley
Artena Moon & Kenneth Moon, Petitioners
Docket No. 27005-21 · 9/10/2025 · Memorandum Opinion · Jones
Joseph R. Gottesman, Petitioner
Docket No. 13680-22 · 9/4/2025 · Memorandum Opinion · Marshall
Jack Donald Supinger, Petitioner
Docket No. 2589-24 · 8/27/2025 · Memorandum Opinion · Siegel
James D. Sullivan, Petitioner
Docket No. 4460-22 · 8/26/2025 · Memorandum Opinion · Landy
Lisa Marie Walsh, Petitioner
Docket No. 372-24 · 8/25/2025 · Memorandum Opinion · Arbeit
Veleta Williams, Petitioner
Docket No. 10646-21 · 8/21/2025 · T.C. Opinion · Pugh
Silver Moss Properties, LLC, Silas Mine Investments, LLC, Tax Matters Partner, Petitioner
Docket No. 18651-23 · 8/18/2025 · Memorandum Opinion · Greaves
John J. Mongogna & Michelle L. Mongogna, Petitioners
Docket No. 21253-21 · 8/18/2025 · Memorandum Opinion · Urda
Dax Xavier Johnson, Petitioner
Docket No. 10998-20 · 8/18/2025 · Memorandum Opinion · Marshall
Corri A. Feige, Petitioner
Docket No. 20442-18 · 8/11/2025 · Memorandum Opinion · Lauber
WHISTLEBLOWER 20442-18W, Petitioner
Docket No. 24539-22 · 8/7/2025 · Memorandum Opinion · Urda
Christopher B. Epps, Petitioner
Docket No. 9829-24 · 8/6/2025 · Memorandum Opinion · Way
Tisha S. Hillman, Petitioner
Docket No. 10703-19 · 8/4/2025 · Memorandum Opinion · Holmes
CFM Insurance, Inc., Petitioner
Docket No. 893-24 · 8/4/2025 · Memorandum Opinion · Jenkins
Sohail S. Hussaini, Petitioner
Docket No. 286-21 · 7/31/2025 · Memorandum Opinion · Weiler
Curtis K. Kadau & Lori A. Kadau, Deceased, Curtis K. Kadau, Personal Representative, Petitioners
Docket No. 10128-23 · 7/28/2025 · Memorandum Opinion · Jones
Adrienne Mennemeyer, Petitioner
Docket No. 7324-24 · 7/22/2025 · Memorandum Opinion · Jenkins
River Moss Property, LLC, River Moss Management, LLC, Partnership Representative, Petitioner
Docket No. 17165-19 · 7/21/2025 · Memorandum Opinion · Nega
Genie R. Jones, Petitioner
Docket No. 19222-22 · 7/21/2025 · Summary Opinion · Leyden
John Henry Besaw, Petitioner
Docket No. 12736-22 · 7/15/2025 · Memorandum Opinion · Urda
Estate of Billy S. Rowland, Deceased, James A. Park, Executor, Petitioner
Docket No. 7103-21 · 7/15/2025 · Memorandum Opinion · Panuthos
Abdul Khaliq Mustafa Muhammad, Petitioner
Docket No. 18578-17 · 7/15/2025 · Order of Service of Transcript (Bench Opinion)
Boechler, P.C., Petitioner
Docket No. 9158-23 · 7/15/2025 · Order of Service of Transcript (Bench Opinion)
Veribest Vesta, LLC, True North Resources, LLC, Partnership Representative, Petitioner(s)
Docket No. 12472-20 · 7/14/2025 · Memorandum Opinion · Nega
Rock Cliff Reserve, LLC, Five Rivers Conservation Group, LLC, Tax Matters Partner, Petitioners
Docket No. 12141-20 · 7/14/2025 · Memorandum Opinion · Lauber
Sand Valley Holdings, LLC, Sand Valley Investors, LLC, Tax Matters Partner, Petitioner
Docket No. 10383-23 · 7/14/2025 · Memorandum Opinion · Lauber
Jefferson Property Holdings, LLC, Strategic Fund Manager, LLC, Partnership Representative, Petitioner(s)
Docket No. 15191-24 · 7/14/2025 · Order of Service of Transcript (Bench Opinion)
Garaad Mohamed Muse & Shukri Jeylani Abdalla, Petitioners
Docket No. 10742-24 · 7/14/2025 · Order of Service of Transcript (Bench Opinion)
Ashley M. Huber, Petitioner
Docket No. 4466-22 · 7/11/2025 · Order of Service of Transcript (Bench Opinion)
Fritz B. Ziegler & Margaret S. Ziegler, Petitioners
Docket No. 10753-24 · 7/10/2025 · Memorandum Opinion · Fung
Donna Davis, Petitioner
Docket No. 11045-24 · 7/9/2025 · Order of Service of Transcript (Bench Opinion)
Juan Carlos Wandemberg Boschetti, Petitioner
Docket No. 16724-19 · 7/8/2025 · Memorandum Opinion · Morrison
Anaheim Arena Management, LLC, H&S Investments I, LP, A Partner Other Than the Tax Matters Partner, Petitioner
Docket No. 3817-23 · 7/8/2025 · Memorandum Opinion · Goeke
Arden Row Assets, LLC, Natural Aggregates Partners, LLC, Partnership Representative, Petitioner(s)
Docket No. 2531-24 · 7/2/2025 · T.C. Opinion · Buch
JM Assets, LP, A-A-A Storage, LLC, Partnership Representative, Petitioner(s)
Docket No. 727-18 · 7/2/2025 · T.C. Opinion · Goeke
Moxon Corporation, Petitioner
Docket No. 16518-19 · 7/2/2025 · Memorandum Opinion · Copeland
Remus Beleiu & Naomi J. Beleiu, Petitioners
Docket No. 9583-24 · 7/1/2025 · Memorandum Opinion · Jenkins
Chad T. Mackland & Tina M. Mackland, Petitioners
Docket No. 20159-23 · 6/26/2025 · Memorandum Opinion · Pugh
Paul H Christiansen, Petitioner
Docket No. 2824-20 · 6/24/2025 · Memorandum Opinion · Morrison
Kirk Stevens & Shannon Stevens, Petitioners
Docket No. 7871-23 · 6/23/2025 · Memorandum Opinion · Lauber
Albert Mark Fonda, Petitioner
Docket No. 17336-23 · 6/23/2025 · Memorandum Opinion · Marvel
Bobby G. Glaser & Cathleen A. Glaser, Petitioners
Docket No. 3381-24 · 6/18/2025 · Memorandum Opinion · Lauber
Luis Carlos Ibarra Cano, Petitioner
Docket No. 2597-23 · 6/17/2025 · T.C. Opinion · Toro
AbbVie Inc. and Subsidiaries, 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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