Legal Opinion
Mangels v. United States
District Court, S.D. Iowa
Decided April 22, 1986No. Civ. 84-10-D-2PublishedCited by 1 opinion
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER FOR JUDGMENT
VIETOR, Chief Judge.
This is a refund suit for overpayment of federal estate tax based upon the Internal Revenue Service’s refusal to permit a special use valuation of certain farmland in the estate. The case is submitted on stipulated facts, set forth under Findings of Fact below, and written briefs of the parties.
FINDINGS OF FACT(1) During the period 1974 to 1980 Northwest Bank & Trust Company was the conservator for Luella R. Mangels, the decedent. The farm income was not reported on Luella’s income tax return as self-employment…
2Cases cited4 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Mary Jean Martin, and John R. Fischer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Merle Schuneman and Robert Doty, Trustees Under Trust Agreement Dated April 10, 1977, With Kathryn M. Keefe, as Settlor v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Consolidated Blenders, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1986
3Cited by1 opinion
- Ruben W. Mangels, Administrator of the Estate of Luella R. Mangels, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1987