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ESTATE OF STRANGI v. C.I.R.

No. 01-60538.

293 F.3d 279 (2002)

ESTATE OF Albert STRANGI, Deceased, Rosalie Gulig, Independent Executrix, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

June 17, 2002.

Attorney(s) appearing for the Case

Norman Arthur Lofgren (argued), G. Tomas Rhodus, Michael C. Kelsheimer, Looper, Reed, Mark & McGraw, Dallas, TX, for Petitioner-Appellee.

Charles Bricken (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax, Div., Charles Casazza, Clerk, U.S. Tax Court, Richard W. Skillman, Chief Counsel, IRS, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, DC, for Respondent-Appellant.

Before DUHÉ, DeMOSS and CLEMENT, Circuit Judges.

CLEMENT, Circuit Judge:

I. FACTS AND PROCEEDINGS

In August 1994, Michael Gulig, as decedent Albert Strangi's attorney in fact,1 formed Strangi Family Limited Partnership ("SFLP") and its corporate general partner, Stranco, Inc. ("Stranco"), under Texas law. Strangi purchased 47 percent of Stranco for $49,350 and his four children purchased the remaining 53 percent for $55,650.2 Stranco transferred...

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