Court of Appeals for the Eleventh Circuit February 13, 2003, 02-12164 (Rosalie Monahan, Individually and in Her Capacity as of the Estate of Dean R. Monahan v. Commissioner of Internal Revenue)

ANDERSON, Circuit Judge:

Petitioner, Rosalie Monahan, on behalf of herself and as executrix of her husband’s estate, appeals from a judgment of the United States Tax Court denying their petition for a redetermination of tax deficiency.

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Mr. and Mrs.