US Tax Court Case Law

The U.S. Tax Court is a federal trial court created by Section 7441 of Title 26 of the United States Code under Article I of the Constitution. The Tax Court resolves disputes between taxpayers and the Internal Revenue Service (IRS). Based in Washington, D.C., the court's presidentially appointed judges travel across the country to conduct trials.

Decisions From the US Tax Court

Storey v. Commissioner
Date: April 19, 2012
Citation: T.C. Memo. 2012-115
Docket Number: 10230-10

Calloway v. Commissioner
Date: July 8, 2010
Citation: 135 T.C. 26
Docket Number: 8438-07

Hargrove v. Commissioner
Date: August 8, 2006
Citation: T.C. Memo. 2006-159
Docket Numbers: 16441-04, 16442-04

Chamales v. Commissioner
Date: February 3, 2000
Citation: 79 T.C.M. 1428
Docket Number: 14839-98

Estate of Kohlsaat
Date: May 7, 1997
Citation: 73 T.C.M. 2732
Docket Number: 22465-94

Oak Industries, Inc. v. Commissioner
Date: April 1, 1991
Citation: 96 T.C. 559
Docket Number: 37866-84

Bramblett v. Commissioner
Date: June 14, 1990
Citation: 59 T.C.M. (CCH) 876
Docket Number: 728-89

Sheldon v. Commissioner
Date: May 29, 1990
Citation: 94 T.C. 738
Docket Number: 18208-85

Hallmark Cards, Inc. v. Commissioner
Date: January 4, 1988
Citation: 90 T.C. 26
Docket Number: 4237-86

Taylor v. Commissioner
Date: August 11, 1987
Citation: 54 T.C.M. 129
Docket Number: 36336-85

Blackman v. Commissioner
Date: March 24, 1987
Citation: 88 T.C. 677
Docket Number: 21436-84

Gilliam v. Commissioner
Date: March 3, 1986
Citation: 51 T.C.M. 515
Docket Number: 4986-79

J. Grant Farms, Inc. v. Commissioner
Date: April 8, 1985
Citation: 49 T.C.M. (CCH) 1197
Docket Numbers: 29168-82, 29169-82

Harlow v. Commissioner
Date: July 30, 1984
Citation: 48 T.C.M. (CCH) 661
Docket Number: 6888-82

Foote v. Commissioner
Date: December 7, 1983
Citation: 81 T.C. 930
Docket Number: 9667-81

Mafco Equipment Co. v. Commissioner
Date: October 13, 1983
Citation: 47 T.C.M. (CCH) 88
Docket Number: 10576-81

Yarbro v. Commissioner
Date: November 22, 1982
Citation: 45 T.C.M. (CCH) 170
Docket Number: 8096-79

Grodt & McKay Realty, Inc. v. Commissioner
Date: December 7, 1981
Citation: 77 T.C. 1221
Docket Numbers: 16210-79, 4852-80

Carter v. Commissioner
Date: July 15, 1980
Citation: 40 T.C.M. 654
Docket Number: 12404-78

Schniers v. Commissioner
Date: December 27, 1977
Citation: 69 T.C. 511
Docket Number: 10225-75

Pulsifer v. Commissioner
Date: May 19, 1975
Citation: 64 T.C. 245
Docket Numbers: 9359-72, 1604-73, 1605-73

Adam v. Commissioner
Date: September 27, 1973
Citation: 60 T.C. 996
Docket Numbers: 4192-71, 8092-71

Salvatore v. Commissioner
Date: February 4, 1970
Citation: 29 T.C.M. 89
Docket Number: 5150-67

Hornung v. Commissioner
Date: January 27, 1967
Citation: 47 T.C. 428
Docket Number: 3740-64

Bynum v. Commissioner
Date: June 3, 1966
Citation: 46 T.C. 295
Docket Number: 5226-63

Pike v. Commissioner
Date: September 10, 1965
Citation: 44 T.C. 787
Docket Number: 3892-63

Bellamy v. Commissioner
Date: January 27, 1965
Citation: 43 T.C. 487
Docket Number: 989-63

Teschner v. Commissioner
Date: September 28, 1962
Citation: 38 T.C. 1003
Docket Number: 90023

Dyer v. Commissioner
Date: May 18, 1961
Citation: 20 T.C.M. (CCH) 705
Docket Number: 78358

Miller v. Commissioner
Date: January 26, 1961
Citation: 35 T.C. 631
Docket Number: 71569

Alsop v. Commissioner
Date: June 28, 1960
Citation: 34 T.C. 606
Docket Number: 66914

Williams v. Commissioner
Date: August 20, 1957
Citation: 28 T.C. 1000
Docket Number: 61283

Fidelity-Philadelphia Trust Co. v. Commissioner
Date: December 27, 1954
Citation: 23 T.C. 527
Docket Number: 43719

Kahler v. Commissioner
Date: April 4, 1952
Citation: 18 T.C. 31
Docket Number: 27517

Sproull v. Commissioner
Date: January 30, 1951
Citation: 16 T.C. 244
Docket Number: 25497

Midland Empire Packing Co. v. Commissioner
Date: April 19, 1950
Citation: 14 T.C. 635
Docket Number: 13340

Estate of Spiegel v. Commissioner
Date: March 31, 1949
Citation: 12 T.C. 524
Docket Number: 14658

Estate of Hubbell v. Commissioner
Date: June 28, 1948
Citation: 10 T.C. 1207
Docket Number: 16138

Inaja Land Co. v. Commissioner
Date: October 21, 1947
Citation: 9 T.C. 727
Docket Number: 9036

Burgess v. Commissioner
Date: January 17, 1947
Citation: 8 T.C. 47
Docket Number: 6361

Cleaver v. Commissioner
Date: March 12, 1946
Citation: 6 T.C. 452
Docket Number: 5663

Georgia School-Book Depository, Inc. v. Commissioner
Date: January 19, 1943
Citation: 1 T.C. 463
Docket Number: 108270

Benaglia v. Commissioner
Date: November 5, 1937
Citation: 36 B.T.A. 838
Docket Number: 87638

Gullett v. Commissioner
Date: January 16, 1935
Citation: 31 B.T.A. 1067
Docket Numbers: 52517, 52518

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