Legal Opinion
Estate of Arthur H. McCoy Deceased, Robert McCoy v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 23, 1987No. 86-1008PublishedCited by 9 opinions
1Opinion of the Court
LIVELY, Chief Judge.
This case concerns the special valuation treatment accorded “qualified real property” under 26 U.S.C. § 2032A, first enacted in 1976 and amended by section 421 of the Economic Recovery Tax Act of 1981 (ERTA), Pub.L. No. 97-34 (1981). Ordinarily, all property subject to the federal estate tax must be reported at its fair market value as of the date of a decedent's death, 26 U.S.C. § 2031 or an optional valuation date, 26 U.S.C. § 2032. However, under § 2032A a decedent’s estate may elect to report real estate that meets the definition of “qualified real property” at a…
2Cases cited9 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- National Labor Relations Board v. Bell Aerospace Co.Supreme Court of the United States · 1974
- Bell v. New JerseySupreme Court of the United States · 1983
- In Re Robert Stephen Adams, Debtor. Betty Hilda Ida Koepke Moraes v. Robert Stephen Adams, Robert Stephen AdamsCourt of Appeals for the Ninth Circuit · 1985
- Temple University--Of the Commonwealth System of Higher Education v. United StatesCourt of Appeals for the Third Circuit · 1985
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner v. McCoySupreme Court of the United States · 1987
- Estate of Strickland v. CommissionerUnited States Tax Court · 1989
- Estate of Johnson v. CommissionerUnited States Tax Court · 1987
- Adventist Health System/Sunbel v. Kathleen SebeliusCourt of Appeals for the Sixth Circuit · 2013
- Estate of Rothpletz v. CommissionerUnited States Tax Court · 1987
4 more not listed; retrieve them via the Exa API.