Legal Opinion

Kaylan A. Lewis v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided July 5, 2023No. 22-10197Published

1Opinion of the Court

USCA11 Case: 22-10196 Document: 47-1 Date Filed: 07/05/2023 Page: 1 of 33 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 22-10196 ____________________ ESTATE OF JAMES P. KEETER, DECEASED, GARRY L. HOLTON, JR. and THOMAS W. SCHAEFER, CO-EXECUTORS, and JULIE L. KEETER, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ USCA11 Case: 22-10196 Document: 47-1 Date Filed: 07/05/2023 Page: 2 of 33 2 Opinion of the Court 22-10196 Petition for Review of a Decision of the U.S. Tax Court Agency No.…

2Cases cited41 opinions

  1. United States v. CottonSupreme Court of the United States · 2002
  2. Castro v. United StatesSupreme Court of the United States · 2003
  3. United States v. Sineneng-SmithSupreme Court of the United States · 2020
  4. United States v. WoodsSupreme Court of the United States · 2013
  5. Young v. City of Augusta Ex Rel. DeVaneyCourt of Appeals for the Eleventh Circuit · 1995

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