Internet Sources Cited in Opinions

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.

Docket Number

978-15

Released As

T.C. Memo. 2019-154

Release Date

11/25/2019


Docket Number

4619-18

Released As

T.C. Memo. 2019-153

Release Date

11/19/2019





Docket Number

573-15

Released As

T.C. Memo. 2019-66

Release Date

06/05/2019





Docket Number

16288-16L

Released As

152 T.C. No. 8

Release Date

03/13/2019


Docket Number

16975-13

Released As

T.C. Memo. 2019-16

Release Date

03/04/2019


Docket Number

5814-18

Released As

T.C. Memo. 2019-15

Release Date

03/04/2019


Docket Number

26734-14

Released As

T.C. Memo. 2019-8

Release Date

02/06/2019



Docket Number

1090-16L

Released As

T.C. Memo. 2018-192

Release Date

11/20/2018


Docket Number

5227-17S

Released As

T.C. Summary Op. 2018-51

Release Date

11/05/2018


Docket Number

11578-14L

Released As

T.C. Memo. 2018-172

Release Date

10/15/2018


Docket Number

18664-14
10262-15

Released As

T.C. Memo. 2018-93

Release Date

06/26/2018


Docket Number

14545-16

Released As

T.C. Memo. 2018-86

Release Date

06/18/2018


Docket Number

28215-14

Released As

150 T.C. No. 6

Release Date

03/01/2018


Docket Number

25666-14S

Released As

T.C. Summary Op. 2017-85

Release Date

11/29/2017



Docket Number

20611-12

Released As

T.C. Memo. 2017-229

Release Date

11/20/2017



Docket Number

16300-14
16301-14

Released As

149 T.C. No. 6

Release Date

08/7/2017



Docket Number

30549-15S

Released As

T.C. Summary Op. 2017-50

Release Date

07/12/2017


Docket Number

14377-16W

Released As

148 T.C. No. 25

Release Date

06/28/2017



Docket Number

19375-13

Released As

T.C. Memo. 2017-124

Release Date

06/26/2017


Docket Number

22969-15S

Released As

T.C. Summary Op. 2017-42

Release Date

06/26/2017



Docket Number

27238-14

Released As

148 T.C. No. 14

Release Date

04/20/2017




Docket Number

24596-14L

Released As

148 T.C. No. 9

Release Date

03/23/2017


Docket Number

21021-15SL

Released As

T.C. Summary Op. 2017-12

Release Date

03/08/2017


Docket Number

10739-14L

Released As

T.C. Memo. 2017-41

Release Date

03/01/2017



Docket Number

30026-14L

Released As

T.C. Memo. 2016-237

Release Date

12/29/2016


Docket Number

1781-15S

Released As

T.C. Summary Op. 2016-90

Release Date

12/22/2016


Docket Number

25152-11

Released As

147 T.C. No. 19

Release Date

12/22/2016


Docket Number

8111-12
8112-12
8113-12

Released As

T.C. Memo. 2016-224

Release Date

12/13/2016




Docket Number

22350-14

Released As

T.C. Memo. 2016-202

Release Date

11/08/2016


Docket Number

12854-14L

Released As

T.C. Memo. 2016-203

Release Date

11/08/2016


Docket Number

28049-14L

Released As

T.C. Memo. 2016-179

Release Date

09/26/2016



Docket Number

15572-12S

Released As

T.C. Summary Op. 2016-50

Release Date

08/31/2016

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