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ESTATE OF IDA ABRAHAM v. COMMISSION OF INTERNAL REVENUE

No. 04-1886.

429 F.3d 294 (2005)

ESTATE OF IDA ABRAHAM, Deceased; Donna M. Cawley and Diana A. Slater, Administratrixes, Petitioners, Appellants, v. COMMISSION OF INTERNAL REVENUE Respondent, Appellee.

United States Court of Appeals, First Circuit.

October 7, 2005.

Attorney(s) appearing for the Case

Brendan J. Shea, Langan, Dempsey & Brodigan, Boston, MA, for Petitioners-Appellants.

John A. Dudeck, Jr., Eileen J. O'Connor, United States Department of Justice, Donald L. Korb, Internal Revenue Service Chief Counsel, Washington, DC, for Respondent-Appellee.

Before TORRUELLA, LYNCH, and HOWARD, Circuit Judges.

ORDER OF COURT

Both parties have requested that this court recall mandate in order to remand to the Tax Court for the limited purpose of a recomputation of the estate tax under Tax Court Rule 156.

The Court notes that counsel for appellants should have called this matter to the attention of the court long before mandate issued.

The motion is allowed to the following extent. The court's opinion and judgment dated May 25, 2005 are amended by adding...

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