[This decision has been published in Ohio Official Reports at 94 Ohio St.3d 471.]

IN RE ESTATE OF ROSENBERG. [Cite as In re Estate of Rosenberg, 2002-Ohio-1368.]

Taxation—Estate tax—Individual retirement account—Value of gross estate— Court of appeals’ judgment affirmed on authority of In re Estate of Roberts. (No. 01-1984—Submitted February 27, 2002—Decided March 27, 2002.)

APPEAL from the Court of Appeals for Lucas County, No. L-01-1016. __________________ {¶ 1} The judgment of the court of appeals is affirmed on the authority of In re Estate of Roberts (2002), 94 Ohio St.3d 311, 762 N.E.2d 1001.

MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER and COOK, JJ., concur.

LUNDBERG STRATTON, J., dissents. __________________ LUNDBERG STRATTON, J., dissenting. {¶ 2} For the reasons set forth in my dissenting opinion in In re Estate of Roberts (2002), 94 Ohio St.3d 311, 762 N.E.2d 1001, I respectfully dissent. __________________ Barkan & Robon Ltd., Gregory R. Elder and William I. Barkan, for appellant.

Betty D. Montgomery, Attorney General, and Barbara L. Barber, Assistant Attorney General, for appellee. __________________