Case Title: In re Estate of Rosenberg

Citation: 2002-Ohio-1368

Docket Number: 20011984

State: ohio

Court: Ohio Supreme Court

Date: 2002-03-27T00:00:00Z

Document:
[Cite as In re Estate of Rosenberg, 94 Ohio St.3d 471, 2002-Ohio-1368.] 
1 
 
 
IN RE ESTATE OF ROSENBERG. 
[Cite as In re Estate of Rosenberg (2002), 94 Ohio St.3d 471.] 
Taxation — Estate tax — Individual retirement account — Value of gross estate 
— Court of appeals’ judgment affirmed on authority of In re Estate of 
Roberts. 
(No. 01-1984 — Submitted February 27, 2002 — Decided March 27, 2002.) 
APPEAL from the Court of Appeals for Lucas County, No. L-01-1016. 
__________________ 
 
The judgment of the court of appeals is affirmed on the authority of In re 
Estate of Roberts (2002), 94 Ohio St.3d 311, 762 N.E.2d 1001. 
 
MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER and COOK, JJ., 
concur. 
 
LUNDBERG STRATTON, J., dissents. 
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LUNDBERG STRATTON, J., dissenting.  For the reasons set forth in my 
dissenting opinion in In re Estate of Roberts (2002), 94 Ohio St.3d 311, 762 
N.E.2d 1001, I respectfully dissent. 
__________________ 
 
Barkan & Robon Ltd., Gregory R. Elder and William I. Barkan, for 
appellant. 
 
Betty D. Montgomery, Attorney General, and Barbara L. Barber, Assistant 
Attorney General, for appellee. 
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