Cain v. Comm'r

GENE A. CAIN, DECEASED, ELTA E. CAIN, SUCCESSOR-IN-INTEREST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cain v. Comm'r

No. 25151-06L 1

United States Tax Court

T.C. Memo 2009-54; 2009 Tax Ct. Memo LEXIS 55; 97 T.C.M. (CCH) 1289;

March 12, 2009, Filed

Hugo Torbet, for petitioner.

Neal O. Abreu, Margaret Martin, and Jeremy L. McPherson, for respondent.

Panuthos, Peter J.

PETER J. PANUTHOS

MEMORANDUM FINDINGS OF FACT AND OPINION

PANUTHOS, Chief Special Trial Judge: This case is before the Court on petitioner's request for judicial review of an Internal Revenue Service (IRS) determination to…