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.