Legal Opinion
Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 13, 1984No. 83-2329PublishedCited by 66 opinions
1Opinion of the Court
HARLINGTON WOOD, Jr., Circuit Judge.
Ralph D. Cowser died on March 15, 1978, leaving no surviving descendants. He devised his family farm to his deceased wife’s grandniece and her husband, Patricia and Hartley Tucker. Patricia Tucker, as executrix of Ralph Cowser’s estate, attempted to invoke the special use valuation provisions of section 2032A of the Internal Revenue Code, 26 U.S.C. § 2032A (1976). The Internal Revenue Service found that the grandniece was not a qualified heir, and assessed a $71,430.88 federal estate tax deficiency. The Tax Court, 80 T.C. 783, upheld the determination of…
2Cases cited23 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- Perry Education Ass'n v. Perry Local Educators' Ass'nSupreme Court of the United States · 1983
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
18 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Jermaine Gildon v. Edwin R. Bowen, WardenCourt of Appeals for the Seventh Circuit · 2004
- Cler v. Illinois Education AssociationCourt of Appeals for the Seventh Circuit · 2005
- Estate of Gunland v. CommissionerUnited States Tax Court · 1987
- 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
61 more not listed; retrieve them via the Exa API.