Designated for publication Duncan, J. (King, Higginson, Duncan) (no oral argument), tax law Granting motion to modify original panel opinion rendered June 8, 2026, and substituting new opinion that likewise affirmed tax court’s judgment upholding imposition of estate-tax liability and assessment of 20% negligence penalty. Anne Milner Fields, a businesswoman diagnosed with Alzheimer’s in 2011, … More July 31, 2026, opinions