Miller v. United States

OPINION

RICHARD MILLS, District Judge:

A tax case.

The family farm.

The issue presented here is one of first impression and one on which little authority exists to guide our decision.

In this tax matter, we are asked to decide the validity of Treasury Regulation § 20.2032A-8(a)(2), which concerns the special use valuation election under Internal Revenue Code of 1986 § 2032A.

This cause is before the Court on the parties’ cross motions for summary judgment which is appropriate where there is no genuine issue of material fact, and the movant is entitled to judgment as a matter of law. Fed.R.Civ.P.…