5th Circuit Remands Strangi to Consider § 2036 Claim

Business Valuation UpdateVol. 8 No. 8
Legal and Court Case Update
August 2002
estate and gift taxation
estate tax, internal revenue service (IRS)

Gulig (Estate of Strangi) v. Commissioner (II)
293 F.3d 279, 2002 U.S. App. LEXIS 11920
June 17, 2002
Federal Court
5th Circuit
United States Court of Appeals


This case is the 5th Circuit's review of the Tax Court case, Estate of Strangi v. Commissioner, 115 T.C. No. 35 (U.S. Tax Ct. Nov. 30, 2000), abstracted in the January 2001 BVU.

See Also

Gulig (Estate of Strangi) v. Commissioner (II)

The court of appeals found no obvious reason for the denial of the IRS's Section 2036 claim and remanded for consideration of the claim and revaluation if necessary.