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 An "unpublished" opinions is identified as one that does not set a legal precedent and should not be cited in future cases.
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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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
L-001968-2021
Unpublished Tax
Sept. 30, 2022
013702-2018
Unpublished Tax
Sept. 13, 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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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Unpublished Tax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
012593-2021
Unpublished Tax
May 26, 2022
005282-2017, 000149-2018, 000252-2019, 006560-2020, 000984-2021, 005274-2017, 000150-2018, 000253-2019, 006561-2020, & 000985-2021
Unpublished Tax
May 20, 2022
011516-2021
Unpublished Tax
May 12, 2022
007490-2016; 002776-2017; 006254-2018; 005293-2019; and 002455-2020
Unpublished Tax
April 27, 2022
007449-2016; 002773-2017; 006216-2018; 003180-2019; and 002464-2020
Unpublished Tax
April 27, 2022
009306-2013
Unpublished Tax
April 26, 2022
000010-2020
Unpublished Tax
April 8, 2022
000322-2021
Unpublished Tax
April 8, 2022
013528-2019
Unpublished Tax
April 8, 2022
005639-2021
Unpublished Tax
March 29, 2022
005048-2018, 003614-2019, 005753-2020
Unpublished Tax
March 17, 2022
005443-2015, 005358-2016, 002018-2017, 004370-2018, and 000886-2019
Unpublished Tax
March 8, 2022
003701-2016, 004768-2017, 003266-2018, 002099-2019 & 003317-2020
Unpublished Tax
March 7, 2022
007840-2018, 002115-2019 & 002389-2020
Unpublished Tax
March 7, 2022
010993-2020
Unpublished Tax
March 2, 2022
011505-2014
Unpublished Tax
Feb. 25, 2022
009365-2019
Unpublished Tax
Jan. 20, 2022
009366-2019
Unpublished Tax
Jan. 20, 2022
013513-2018
Unpublished Tax
Dec. 17, 2021
004485-2018; 002718-2019
Unpublished Tax
Dec. 15, 2021
006676-2016, 005840-2017, 008002-2018, 007137-2019, 000249-2020, 004966-2020 and 000250-2020
Unpublished Tax
Dec. 7, 2021
007595-2016
Unpublished Tax
Dec. 7, 2021
007589-2016
Unpublished Tax
Dec. 7, 2021
002251-2014, 001524-2015, 000908-2016, 000940-2017, 004541-2018, 002212-2019, 001237-2020
Unpublished Tax
Nov. 29, 2021
012391-2020
Unpublished Tax
Nov. 9, 2021
012929-2018, 007971-2019, and 012768-2020
Unpublished Tax
Nov. 9, 2021
013014-2017
Unpublished Tax
Oct. 29, 2021
013509-2020
Unpublished Tax
Oct. 27, 2021
013415-2019
Unpublished Tax
Oct. 25, 2021
005184-2014, 001416-2015, 006603-2016, 001274-2017, 004505-2018, and 001137-2019
Unpublished Tax
Oct. 25, 2021
009897-2014, 003285-2015, 002372-2016, 001715-2017, and 004237-2018
Unpublished Tax
Sept. 14, 2021
011106-2020
Unpublished Tax
Sept. 3, 2021
010370-2019
Unpublished Tax
July 29, 2021
5827-2018; 6751-2019; 1509-2020
Unpublished Tax
July 29, 2021
006903-2020
Unpublished Tax
July 23, 2021
001548-2017, 002029-2019, 003045-2020
Unpublished Tax
June 21, 2021
008889-2019
Unpublished Tax
June 14, 2021
006452-2021
Unpublished Tax
May 27, 2021
010886-2020
Unpublished Tax
May 27, 2021
015626-2014
Unpublished Tax
May 27, 2021
006949-2021
Unpublished Tax
May 17, 2021
000426-2020
Unpublished Tax
May 11, 2021
012518-2020
Unpublished Tax
May 10, 2021
012813-2020
Unpublished Tax
May 5, 2021
011050-2017
Unpublished Tax
April 23, 2021
008076-2020
Unpublished Tax
April 23, 2021
002848-2014, 004656-2015
Unpublished Tax
March 25, 2021
013582-2018
Unpublished Tax
March 23, 2021
006919-2018
Unpublished Tax
March 12, 2021
013248-2019
Unpublished Tax
March 10, 2021
012811-2020
Unpublished Tax
March 10, 2021
005650-2018
Unpublished Tax
March 5, 2021
007980-2019, 006425-2020
Unpublished Tax
March 1, 2021
005517-2016, 002869-2017, 006408-2018
Unpublished Tax
Feb. 16, 2021
006112-2017, 006387-2018
Unpublished Tax
Feb. 9, 2021
011929-2020
Unpublished Tax
Feb. 9, 2021
007949-2019
Unpublished Tax
Feb. 1, 2021
010757-2020
Unpublished Tax
Jan. 13, 2021
013396-2019
Unpublished Tax
Dec. 22, 2020
010588-2020
Unpublished Tax
Nov. 18, 2020
006733-2020
Unpublished Tax
Nov. 13, 2020
013473-2019, 002506-2020
Unpublished Tax
Nov. 10, 2020
006449-2020
Unpublished Tax
Nov. 6, 2020
006497-2020
Unpublished Tax
Nov. 5, 2020
005792-2018, 000839-2019
Unpublished Tax
Nov. 4, 2020
008898-2014, 002900-2015, 001751-2016, 004400-2017
Unpublished Tax
Oct. 30, 2020
010619-2020
Unpublished Tax
Oct. 19, 2020
008862-2019
Unpublished Tax
Oct. 2, 2020
005843-2020
Unpublished Tax
Sept. 29, 2020
004650- 2020 <br> Block 605, Lots 31, 32
Unpublished Tax
Sept. 29, 2020
005725-2018; 005727-2018; 002946-2019; 002947-2019
Unpublished Tax
Sept. 24, 2020
011899-2019
Unpublished Tax
Sept. 16, 2020
000489-2020
Unpublished Tax
Aug. 20, 2020
000015-2017, 000083-2018, 000090-2019, 000020-2020
Unpublished Tax
July 30, 2020
011907-2019
Unpublished Tax
July 27, 2020
009747-2019
Unpublished Tax
July 9, 2020
000227-2017, 000091-2018,004143-2016, 004794-2017, 005749-2018, 005789-2018, 007887-2019, 008801-2019, 009229-2019, 000314-2016, 000226-2017, 000090-2018, 000409-2019, 004147-2016, 000315-2016, 000225-2017, 000089-2018, 004163-2016, 004789-2017, 005774-20
Unpublished Tax
July 2, 2020
008396-2019
Unpublished Tax
April 30, 2020
009027-2014/001064-2015/000482-2016/000783-2017
Unpublished Tax
April 15, 2020
008745- 2019
Unpublished Tax
April 2, 2020
015828-2014/015567-2014
Unpublished Tax
March 30, 2020
013681-2017
Unpublished Tax
March 30, 2020
009715-201;009723-2019
Unpublished Tax
March 26, 2020
002241-2014; 007507-2015; 006253-2016
Unpublished Tax
March 17, 2020
010919-2018
Unpublished Tax
March 17, 2020
006096-2017
Unpublished Tax
March 5, 2020
010403-2019
Unpublished Tax
Feb. 28, 2020
013446-2018
Unpublished Tax
Feb. 13, 2020
002985-1997, 000624-1998, 001050-1999, 000235-2000
Unpublished Tax
Feb. 6, 2020
008800-2019
Unpublished Tax
Feb. 3, 2020
005188-2019
Unpublished Tax
Jan. 30, 2020
011784-2016
Unpublished Tax
Jan. 21, 2020
002766-2008, 003872-2009, 002938-2010, 006885-2011, 005534-2012 002329-2013, 001533-2014, 001806-2015
Unpublished Tax
Jan. 16, 2020
005960-2015, 003144-2016, 001911-2017, 002996-2018
Unpublished Tax
Jan. 15, 2020
013592-2016, 000085-2018, 000087-2019
Unpublished Tax
Jan. 13, 2020
012238-2010,011850-2011,010904-2012,014484-2013,011227-2014,008652-2015,008236-2016
Unpublished Tax
Jan. 13, 2020
009783-2008
Unpublished Tax
Jan. 10, 2020
014488-2015
Unpublished Tax
Dec. 10, 2019
013451-2016
Unpublished Tax
Dec. 6, 2019
013052-2019
Unpublished Tax
Dec. 6, 2019
012930-2017
Unpublished Tax
Nov. 22, 2019
011136-2018
Unpublished Tax
Oct. 16, 2019
002298-2012
Unpublished Tax
Oct. 4, 2019
012238-2010
Unpublished Tax
Sept. 25, 2019
000054-2016
Unpublished Tax
Aug. 19, 2019
008332-2016
Unpublished Tax
Aug. 16, 2019
009646-2017
Unpublished Tax
July 17, 2019
013983-2018
Unpublished Tax
July 11, 2019
011591-2015, 013046-2016, 013047-2016, 008779-2017
Unpublished Tax
July 11, 2019
001480-2018
Unpublished Tax
June 21, 2019
13488-14
Unpublished Tax
June 18, 2019
004038-2013
Unpublished Tax
June 14, 2019
08402-2010
Unpublished Tax
June 10, 2019
001142-2014, 012633-2016
Unpublished Tax
June 5, 2019
002348-2005, 001620-2006
Unpublished Tax
May 29, 2019
11115-2008
Unpublished Tax
April 22, 2019
AM-402-18
Unpublished Tax
April 18, 2019
001513-2013, 000653-2014
Unpublished Tax
April 11, 2019
005517-2016, 002869-2017,006408-2018
Unpublished Tax
April 10, 2019
010004-2016, 012599-2017, 012127-2018
Unpublished Tax
April 1, 2019
005343-2018
Unpublished Tax
April 1, 2019
13577-2017
Unpublished Tax
March 26, 2019
011562-2018
Unpublished Tax
March 18, 2019
013622-2017, 013624-2017
Unpublished Tax
March 14, 2019
003249-2012
Unpublished Tax
Feb. 28, 2019
004276-2013, 002647-2014
Unpublished Tax
Feb. 27, 2019
015832-2011, 012032-2012, 012616-2013, 012329-2014
Unpublished Tax
Feb. 22, 2019
004486-2010, 002155-2011, 002037-2012, 006367-2013, 003624-2014, 001913-2015, 003054-2016, 003686-2017, 001627-2018
Unpublished Tax
Feb. 15, 2019
005340-2008, 005210-2009, 004487-2010
Unpublished Tax
Feb. 15, 2019
005635-2004, 001986-2005, 001501-2006, 003458-2007
Unpublished Tax
Feb. 15, 2019
004486-2010/002155-2011/002037-2012/006367-2013/003624-2014/001913-2015/003054-2016/003686-2017/001627-2018
Unpublished Tax
Feb. 14, 2019
005635-2004/001986-2005/001501-2006/003458-2007
Unpublished Tax
Feb. 14, 2019
005340-2008/005210-2009/004487-2010
Unpublished Tax
Feb. 14, 2019
000865-2012
Unpublished Tax
Feb. 4, 2019
008165-2016
Unpublished Tax
Feb. 1, 2019
000078-2010, 004073-2010, 002857-2011
Unpublished Tax
Jan. 31, 2019
012578-2013, 012969-2014, 010122-2015, 012030-2016
Unpublished Tax
Jan. 14, 2019
008007-2014
Unpublished Tax
Dec. 24, 2018
008649-2016
Unpublished Tax
Dec. 17, 2018
007051-2014
Unpublished Tax
Dec. 10, 2018
010749-2015
Unpublished Tax
Dec. 10, 2018
000404-2014
Unpublished Tax
Dec. 5, 2018
004863-2017
Unpublished Tax
Nov. 26, 2018
010020-2017
Unpublished Tax
Nov. 14, 2018
004230-2017
Unpublished Tax
Oct. 2, 2018
008898-2014, 002900-2015, 001751-2016, 004400
Unpublished Tax
Oct. 1, 2018
001028-2009,002206-2010, 000307-2011
Unpublished Tax
Sept. 24, 2018
006879-2018
Unpublished Tax
Sept. 12, 2018
000961-2015, 001225-2016, 005776-2017
Unpublished Tax
Sept. 10, 2018
012530-2015, 012526-2015
Unpublished Tax
Sept. 7, 2018
009225-2018
Unpublished Tax
Sept. 7, 2018
018847-2010
Unpublished Tax
Sept. 6, 2018
014575-2015, 007018-2016,014599-2015, 007075-2016
Unpublished Tax
Sept. 5, 2018
007243-2018
Unpublished Tax
Aug. 24, 2018
000295-2017
Unpublished Tax
Aug. 23, 2018
013545-2017
Unpublished Tax
Aug. 20, 2018
012869-2017
Unpublished Tax
Aug. 16, 2018
015784-2014, 012594-2015 010909-2016 012807-20172
Unpublished Tax
Aug. 14, 2018
013542-2017
Unpublished Tax
July 3, 2018
000028-2014
Unpublished Tax
June 19, 2018
010286-2015
Unpublished Tax
June 18, 2018
001776-2010, 000380-2011, 001947-2012, 001159-2014
Unpublished Tax
June 13, 2018
016504-2013, 012334-2014
Unpublished Tax
June 1, 2018
007570-2017
Unpublished Tax
May 31, 2018
013521-2017
Unpublished Tax
May 17, 2018
015624-2011, 015248-2012, 014042-2013, 013679-2014, 013239-2015
Unpublished Tax
May 14, 2018
003351-2017
Unpublished Tax
April 26, 2018
000668-2017
Unpublished Tax
April 19, 2018
008487-2016
Unpublished Tax
April 16, 2018
008098-2017
Unpublished Tax
April 16, 2018
013476-2016
Unpublished Tax
April 9, 2018
008346-2017
Unpublished Tax
April 2, 2018
000172-2017
Unpublished Tax
April 2, 2018
10731-16
Unpublished Tax
March 27, 2018
004598-2014, 007688-2014, 003166-2015
Unpublished Tax
March 23, 2018
012060-2016
Unpublished Tax
March 20, 2018
000249-2017
Unpublished Tax
March 13, 2018
003369-2016
Unpublished Tax
March 12, 2018
003126-2015
Unpublished Tax
March 2, 2018