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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
                
            




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                        Monday, September 26, 2016
                        




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Today's Opinions









TC Opinions
Released


Estate of James Heller, Deceased, Barbara H. Freitag, Harry H. Falk, and Steven P. Heller, Co-Executors
9/26/2016




Memorandum Opinions
Released


Sharon L. Garrett
9/26/2016


Victor Lesende & Sara J. Lesende
9/26/2016





                                        Summary Opinions 
                                        
* Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case. 

Released


William Lester Kennedy, Jr.
9/26/2016


Betty Jean Spencer
9/26/2016



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Summary Opinion




                            PURSUANT TO INTERNAL REVENUE CODE
                            SECTION 7463(b), THIS OPINION MAY NOT
                            BE TREATED AS PRECEDENT FOR ANY
                            OTHER CASE.
                            

                            
                               OK
                            

                       







