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Opinions Search     Go to » Today's Opinions   TC and Memorandum Opinions starting 09/25/95; Summary Opinions starting 01/01/01* Help Date Search:  [By Day: MM/DD/YY] [By Month MM/**/YY] [By Year **/**/YY] Case Name Keyword:  (e.g., petitioner's last name) Judge:  All Judges      Armen Beghe Carluzzo Chabot Chiechi Clapp Cohen Colvin Couvillion Dawson Dean Dinan Fay Foley Gale Gerber Goeke Goldberg Gustafson Haines Halpern Hamblen Holmes Jacobs Korner Kroupa Laro Marvel Morrison Nameroff Nims Pajak Panuthos Paris Parker Parr Powell Raum Ruwe Scott Swift Tannenwald Thornton Vasquez Wells Whalen Wherry Wolfe Wright Opinion Type:  All Types      TC Opinion Memorandum Summary * Sort By:  Case Name       Release Date Text Search   Opinion contains word(s):  Number of hits to display: All 1 5 10 None [Excluded Words List]       * Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case.       If you are having difficulty locating an opinion, please refer to the Opinions Search Help file.    Adobe Acrobat Reader is required to view and print opinions.   Adobe Acrobat Reader can be obtained free of charge from www.adobe.com.     To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to webmaster@ustaxcourt.gov. For your information, no documents can be filed with the Court at this or any other e-mail address. For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at U.S. Tax Court, 400 Second Street, N.W., Washington, DC 20217, Attention: Office of the Clerk of the Court.