Designated for publication Duncan, J. (King, Higginson, Duncan) (no oral argument), tax law Affirming tax court’s judgment upholding imposition of estate-tax liability and assessment of 20% negligence penalty. As Anne Milner Fields’s health rapidly declined in 2016 due to end-stage Alzheimer’s, her great-nephew and agent Bryan Milner transferred approximately $17 million of her assets into … More June 8, 2026, opinions