115 T.C. 478 (T.C. 2000), 4102-99, Estate of Strangi v. Commissioner of Internal Revenue
Citation:
115 T.C. 478, 115 T.C. No. 35
Opinion Judge:
COHEN, JUDGE:
Party Name:
ESTATE OF ALBERT STRANGI, DECEASED, ROSALIE GULIG, INDEPENDENT EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Attorney:
Norman A. Lofgren and G. Tomas Rhodus, for petitioner. Deborah H. Delgado, Gerald L. Brantley, Sheila R. Pattison, and William C. Sabin, Jr., for respondent.
Judge Panel:
Cohen, Mary Ann, opinion; Wells, Thomas B., concurring; Parr, Carolyn Miller, dissenting; Ruwe, Robert P., dissenting; Beghe, Renato, dissenting CHABOT, WHALEN, COLVIN, HALPERN, CHIECHI, and THORNTON, JJ., agree with this majority opinion. LARO, J., concurs in this opinion. WELLS, C.J., concurrin...
