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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 11, 2017
                        




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Today's Opinions









TC Opinions
Released


Estate of Minnie Lynn Sower, Deceased, Frank W. Sower, Jr. and John R. Sower, Co-Executors
9/11/2017




Memorandum Opinions
Released


New Capital Fire, Inc., as Successor by Merger to The Capital Fire Insurance Company
9/11/2017


Ernesto P. Patacsil & Marilyn E. Patacsil
9/11/2017


Devin Glenn Seeliger
9/11/2017




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

Released


Edward Collins
9/11/2017



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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
                            

                       







