Legal Opinion
LeFever v. Commissioner
Court of Appeals for the Tenth Circuit
Decided November 13, 1996No. 95-9022PublishedCited by 51 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
In a federal estate tax return, Petitioners valued several parcels of inherited farmland under the special use valuation election, 26 U.S.C. § 2032A, which reduced the valuation of the land from its fair market value. Seven years after they filed the election, Respondent determined that they were not putting the land to a qualifying use as required to maintain the benefits of the election, and assessed additional taxes against Petitioners.
Petitioners filed a challenge in Tax Court, contending that they were never actually entitled to the special use valuation election…
2Cases cited37 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Hardin v. Manitowoc-Forsythe Corp.Court of Appeals for the Tenth Circuit · 1982
- Haynes v. WilliamsCourt of Appeals for the Tenth Circuit · 1996
- In Re David L. SmithCourt of Appeals for the Tenth Circuit · 1993
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
32 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Summum v. CallaghanCourt of Appeals for the Tenth Circuit · 1997
- Estate of Hilda Ashman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2003
- Estate of Letts v. CommissionerUnited States Tax Court · 1997
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
46 more not listed; retrieve them via the Exa API.