U.S. Tax Court opinions sometimes include citations to Internet-based information. Unlike printed authority, Internet information is often not maintained at a permanent location, and a cited Web page can be changed or deleted at any time. The Court is now capturing, as closely as possible, Web pages referenced in opinions. Using the Uniform Resource Locator (URL) cited in the opinion, the Court saves a copy of the cited material as a PDF file and adds a watermark to denote the document's archived status.
Opinions are grouped by the year they were released (current year first), beginning with calendar year 2016. The opinions are listed by release date (newest to oldest). To retrieve the archived copy of the cited material, click the link below the case name in the “Case Name and Cited Material” column.
Disclaimer: This information is provided for your convenience. The U.S. Tax Court does not control or guarantee the accuracy, relevance, timeliness, or completeness of outside information. These documents and sites do not necessarily reflect the opinions, standards, or policies of the U.S. Tax Court, and the links to them are not intended to endorse any views, products and services, or organizations. The copyright for any archived material remains with the original authors and publishers. Authors of copyrighted materials linked to in this archive may have their links manually removed by contacting webmaster@ustaxcourt.gov.
19076-19L
157 T.C. No. 4
08/16/2021
14619-10
14687-10
7527-12
9921-12
9922-12
9977-12
30196-14
31483-15
T.C. Memo. 2021-88
07/14/2021
6076-19S
T.C. Summary Opinion 2021-18
07/08/2021
7296-20
T.C. Memo. 2021-77
06/29/2021
9892-18
T.C. Memo. 2021-65
05/27/2021
27139-11
28712-11
T.C. Memo. 2021-65
05/10/2021
17152-13
Estate of Michael J. Jackson
https://www.riaa.com/gold-platinum/about-awards/
https://institute.jpmorganchase.com/about/
our-business/historical-prime-rate
https://apnews.com/article/
b90ade45fcaa4c298dda96946187f6e3
https://www.copyright.gov/about/
https://www.theguardian.com/
film/2015/mar/31/robin-williams-restricted-use-image-despite-existing-us-laws#:~
:text=Robin%20Williams%20went%20above%20and%20beyond%20to%20stop
%20his%20image%20being%20used,-This%20article%20is&text=New%20docu
ments%20from%20the%20estate,25%20years%20after%20his%20death
https://www.nadaguides.com/Cars/1999/Honda/Civic-CX/3-Door-Hatchback/Values
T.C. Memo. 2021-48
05/03/2021
17753-16
17754-16
17755-16
T.C. Memo. 2021-45
04/26/2021
20237-16
T.C. Memo. 2021-37
03/29/2021
10115-15
T.C. Memo. 2021-35
03/24/2021
11003-14
T.C. Memo. 2021-25
03/02/2021
6986-19L
156 T.C. No. 1
01/14/2021
21394-11
21575-11
T.C. Memo. 2020-159
11/19/2020
29815-13
9539-15
T.C. Memo. 2020-118
08/06/2020
427-17
T.C. Memo. 2020-100
07/07/2020
16250-17
10104-18
T.C. Memo. 2020-85
06/15/2020
14911-17W
154 T.C. No. 8
04/08/2020
29484-14
T.C. Memo. 2020-17
01/23/2020
978-15
T.C. Memo. 2019-154
11/25/2019
4619-18
T.C. Memo. 2019-153
11/19/2019
400-13
T.C. Memo. 2019-102
08/19/2019
17514-15
T.C. Memo. 2019-95
07/30/2019
26090-13
Mikel A. Brown, Sr. & Debra A. Brown
https://www.usatoday.com/story/travel/columnist/greatamericanbites/2017/10/05/ beef-weck-sandwich-buffalo-new-york/731420001/T.C. Memo. 2019-69
06/10/2019
573-15
T.C. Memo. 2019-66
06/05/2019
11997-14
T.C. Memo. 2019-42
04/25/2019
13343-15
52 T.C. No. 11
04/17/2019
21186-12
12674-13
T.C. Memo. 2019-20
03/21/2019
16288-16L
152 T.C. No. 8
03/13/2019
16975-13
T.C. Memo. 2019-16
03/04/2019
5814-18
T.C. Memo. 2019-15
03/04/2019
26734-14
T.C. Memo. 2019-8
02/06/2019
29212-11
30851-12
14776-14
151 T.C. No. 11
11/29/2018
1090-16L
T.C. Memo. 2018-192
11/20/2018
5227-17S
T.C. Summary Op. 2018-51
11/05/2018
11578-14L
T.C. Memo. 2018-172
10/15/2018
18664-14
10262-15
T.C. Memo. 2018-93
06/26/2018
14545-16
T.C. Memo. 2018-86
06/18/2018
11084-15
Lincoln C. Pearson and Victoria K. Pearson
http://www.stamps.com/company-info149 T.C. No. 20
11/29/2017
20611-12
T.C. Memo. 2017-229
11/20/2017
17594-13
18274-13
149 T.C. No. 7
08/21/2017
16300-14
16301-14
149 T.C. No. 6
08/7/2017
5576-12
T.C. Memo. 2017-147
07/26/2017
30549-15S
T.C. Summary Op. 2017-50
07/12/2017
14377-16W
148 T.C. No. 25
06/28/2017
16501-15S
T.C. Summary Op. 2017-45
06/28/2017
19375-13
T.C. Memo. 2017-124
06/26/2017
22969-15S
T.C. Summary Op. 2017-42
06/26/2017
32401-15
8943-16
T.C. Memo. 2017-80
05/15/2017
27238-14
148 T.C. No. 14
04/20/2017
14886-08
19940-09
T.C. Memo. 2017-54
04/03/2017
25327-12
148 T.C. No. 10
03/28/2017
24596-14L
148 T.C. No. 9
03/23/2017
21021-15SL
T.C. Summary Op. 2017-12
03/08/2017
10739-14L
T.C. Memo. 2017-41
03/01/2017
17784-12
148 T.C. No. 2
02/02/2017
30026-14L
T.C. Memo. 2016-237
12/29/2016
1781-15S
T.C. Summary Op. 2016-90
12/22/2016
25152-11
147 T.C. No. 19
12/22/2016
8111-12
8112-12
8113-12
T.C. Memo. 2016-224
12/13/2016
13025-08
27211-10
Boris Putanec and Jeana J. Toney
http://exchange.ariba.com/servlet/JiveServlet/previewBody/1909-102-1-2129/Ariba%2015%20Years%20Journey%20June%202011.pdfT.C. Memo. 2016-221
12/06/2016
30638-08
147 T.C. No. 16
11/30/2016
22350-14
T.C. Memo. 2016-202
11/08/2016
12854-14L
T.C. Memo. 2016-203
11/08/2016
28049-14L
T.C. Memo. 2016-179
09/26/2016
5788-11
147 T.C. No. 10
09/19/2016
15572-12S
T.C. Summary Op. 2016-50
08/31/2016
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