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This is a testing site for the U.S. Tax Court and not intended for public use. To learn more about starting a case, visit the U.S. Tax Court website.

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How to Search for an Opinion

Find an Opinion: An opinion is the written determination of a Judge on the issues tried and submitted to the Court for decision. Each dayʼs opinions are posted on the Courtʼs website, www.ustaxcourt.gov, in “Todayʼs Opinions” under “Orders & Opinions”. If you need to search for an opinion, you can search by a keyword or phrase. In addition, you may narrow your search results by adding in a specific Docket Number, Case Title/Petitionerʼs name, the Judge who issued the Opinion, or by including a specific date or date range. You may also filter by opinion type.