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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 21, 2015
                        




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R.V.I. Guaranty Co., Ltd. and Subsidiaries
9/21/2015




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Ronald G.S. Au
9/21/2015


Estate of John D. DiMarco, Deceased, Laurence Agnes, Executor
9/21/2015




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

Released


Linda S. Spjute
9/21/2015



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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
                            

                       







