ioner( 2006-2 USTC ¶60,530), 461 F.3d 614 (5th Cir. 2006), revg. 120 T.C. 358 (2003), is such precedent. We agree. As discussed below, Succession of McCordis @2011 Wolters Kluwer. All rights reserved. 5 of 8 7/28/2011 7:44 AM EFTA00598151 dispositive of this case except to the extent that respondent a