United States Court of Appeals Fifth Circuit F I L E D IN THE UNITED STATES COURT OF APPEALS November 7, 2005 FOR THE FIFTH CIRCUIT _____________________ Charles R. Fulbruge III Clerk No. 03-60992 _____________________

ALBERT STRANGI, Deceased, Rosalie Gulig, Independent Executrix,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

--------------------- Petition for Review of an Order of the Internal Revenue Service (Tax Ct) ---------------------

ON PETITION FOR REHEARING

Before REAVLEY, JOLLY, and PRADO, Circuit Judges.

PER CURIAM:

IT IS ORDERED that the unopposed petition for rehearing is

GRANTED. This case is REMANDED to the Tax Court for the limited

purpose of determining allowable administrative expenses, including

attorney’s fees.