Case Name: Albert STRANGI, Deceased, Rosalie Gulig, Independent Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 2005-11-07
Citations: 429 F.3d 1154
Docket Number: No. 03-60992
Parties: Albert STRANGI, Deceased, Rosalie Gulig, Independent Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before REAVLEY, JOLLY and PRADO, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 429
Pages: 1154–1154

Head Matter:
Albert STRANGI, Deceased, Rosalie Gulig, Independent Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 03-60992.
United States Court of Appeals, Fifth Circuit.
Nov. 7, 2005.
Norman Arthur Lofgren, George Tomas Rhodus, Michael C. Kelsheimer, Looper Reed & McGraw, Dallas, TX, for Strangi.
Michael J. Haungs, John A. Nolet, Jonathan S. Cohen, Tax Div., App. Section, Eileen J. O’Connor, Asst. Atty. Gen., U.S. Dept, of Justice, Charles Casazza, Clerk, U.S. Tax Court, Emily A. Parker, IRS, Washington, DC, for C.I.R.
Milford B. Hatcher, Jr., Jones Day, Atlanta, GA, for American College of Trust and Estate Counsel, Amicus Curiae.
Before REAVLEY, JOLLY and PRADO, Circuit Judges.

Opinion:
PER CURIAM:
IT IS ORDERED that the unopposed petition for rehearing is GRANTED. This case is REMANDED to the Tax Court for the limited purpose of determining allowable administrative expenses, including attorney's fees.