Tax Court opinions are posted at 10 a.m. each business day. An "unpublished" opinions is identified as one that does not set a legal precedent and should not be cited in future cases.
005599-2024; 004051-2023; 008044-2022
Unpublished Tax
Nov. 21, 2024
005599-2024; 004051-2023; 008044-2022
Unpublished Tax
Nov. 21, 2024
010801-2021; 008234-2022; 009927-2023
Unpublished Tax
Oct. 11, 2024
010254-2023
Unpublished Tax
Sept. 16, 2024
008196-2021; 006183-2023
Unpublished Tax
Aug. 2, 2024
008090-2020
Unpublished Tax
July 19, 2024
006926-2022
Unpublished Tax
June 28, 2024
002975-2018; 007352-2019; 009610-2020; 008256-2021
Unpublished Tax
June 17, 2024
001830-2023
Unpublished Tax
June 14, 2024
015734-2014, 006894-2015, 005070-2016, 007402-2018,
005841-2018, 006935-2019, 008282-2019, 008756-2020, 011966-2020,
003283-2021, and 003338-2021
Unpublished Tax
June 10, 2024
010897-2019; 008120-2020; 009713-2021; 007795-2022; 007517-2023
Unpublished Tax
May 30, 2024
013001-2019; 013002-2019
Unpublished Tax
May 13, 2024
008827-2023
Unpublished Tax
May 13, 2024
008823-2023
Unpublished Tax
May 13, 2024
008833-2023; 008834-2023; 008836-2023; 008837-2023; 008838-2023; 008840-2023
Unpublished Tax
May 13, 2024
013605-2020;010231-2021
Unpublished Tax
May 6, 2024
008552-2023
Unpublished Tax
April 29, 2024
010253-2023
Unpublished Tax
April 15, 2024
011113-2019
Unpublished Tax
April 12, 2024
011927-2020,011412-2021
Unpublished Tax
March 28, 2024
08097-23
Unpublished Tax
March 18, 2024
003415- 2022
Unpublished Tax
Feb. 22, 2024
009002-2023
Unpublished Tax
Feb. 22, 2024
000923-2023
Unpublished Tax
Jan. 22, 2024
012545-2021
Unpublished Tax
Dec. 21, 2023
000166-2020 and 007681-2020
Unpublished Tax
Nov. 3, 2023
011008-2021
Unpublished Tax
Oct. 25, 2023
008305-2007, 014043-2012
Unpublished Tax
Sept. 15, 2023
014517-2015
Unpublished Tax
Aug. 28, 2023
07567-2022
Unpublished Tax
Aug. 15, 2023
008630-2019, 002022-2020, 004324-2021, 003702-2022, 012319-2019, 007634-2020, 010221-2021, and 008459-2022
Unpublished Tax
July 27, 2023
004373-2018, 000949-2019, 000648-2020,
002579-2021, and 001394-2022
Unpublished Tax
June 28, 2023
005317-2018, 003518-2019, 002133-2020, and 005949-2021
Unpublished Tax
June 2, 2023
000114-2022 and 005720-2022
Unpublished Tax
May 25, 2023
012480-2020, 012481-2020, 012482-2020, 012483-2020, 009826-2021, 009827-2021, 009828-2021, 009825-2021
Unpublished Tax
May 9, 2023
015734-2014, 006894-2015, 005070-2016, 007402-2018, 005841-2018, 006935-2019, 008282-2019, 008756-2020, 011966-2020, 003283-2021, and 003338-2021
Unpublished Tax
April 27, 2023
000169-2021
Unpublished Tax
March 30, 2023
012836-2020, 009115-2021, 007947-2022, 012837-2020, 009116-2021, 007948-2022
Unpublished Tax
March 27, 2023
009702-2022
Unpublished Tax
Feb. 13, 2023
009102-2021
Unpublished Tax
Feb. 8, 2023
12296-20
Unpublished Tax
Feb. 8, 2023
003975-16, 002056-17, 001868-18, 003136-19, 003470-20
Unpublished Tax
Feb. 7, 2023
001742-09, 001149-10, 001289-11, 004558-12, 000871-13, 003789-14, 003704-15 004516-16, 001685-17, 001124-18, 002857-19
Unpublished Tax
Jan. 23, 2023
10327-20
Unpublished Tax
Nov. 9, 2022
09657-18
Unpublished Tax
Nov. 4, 2022
007541-2018, 002803-2019, 008467-2020, and 004882-2021
Unpublished Tax
Oct. 3, 2022
012157-2017; 001445-2018; 013453-2018
Unpublished Tax
Sept. 12, 2022
004966-2018
Unpublished Tax
Sept. 2, 2022
011350-2021
Unpublished Tax
Aug. 17, 2022
006396-2016, 07619-2016, 004282-2017, 006959-2018, 003279-2019, 004117-2020
Unpublished Tax
Aug. 12, 2022
010120-2021
Unpublished Tax
Aug. 1, 2022
004044-2019 and 002616-2020
Unpublished Tax
July 15, 2022
BER-L-005974-16
Unpublished Tax
June 30, 2022
013288-2014
Unpublished Tax
June 29, 2022
005841-2020; 011744-2021
Unpublished Tax
June 24, 2022
010985-2020; 011963-2021
Unpublished Tax
June 24, 2022
007706-2020
Unpublished Tax
June 15, 2022
007704-2018, 001781-2019, 001473-2020, and 001213-2021
Unpublished Tax
May 26, 2022