Tax Court Memorandum by Judge Diane L. Kroupa: Estate of Paul Rule v. Commissioner

The United States Tax Court has published a memorandum opinion by Judge Diane L. Kroupa, entitled Estate of Paul Rule v. Commissioner. The Tax Court granted an estate's motion to dismiss for lack of jurisdiction, ruling that a deficiency notice against the estate was mailed to the estate's last known address even though the IRS was informed of the address change.

Posted by Marc Patterson, Managing Associate Editor, Wealth Strategies Journal.