United States Tax Court December 27, 2011, Docket Nos. 22013-07, 3772-08L. (Estate of Moragne v. Comm'r)

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United States · · · 27-12-2011

T.C. Memo. 2011-299

UNITED STATES TAX COURT

ESTATE OF RUDOLPH MORAGNE, A DISABLED PERSON, DONNA MORAGNE AND

ELAINE MORAGNE, LIMITED GUARDIANS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 22013-07, 3772-08L. Filed December 27, 2011.

Rufus Lynwood Cook, for petitioner.

Brett A. Saltzman, for respondent.

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