Legal Opinion
Donna R. Foss, Personal Representative of the Estate of Gustave J. Foss, Deceased v. United States
Court of Appeals for the Eighth Circuit
Decided March 8, 1989No. 88-5152PublishedCited by 14 opinions
1Opinion of the Court
STUART, Senior District Judge.
Donna R. Foss, personal representative of the Estate of Gustave J. Foss (the Estate), brought this action for a refund of federal estate taxes claiming that the Estate had made a valid election for a special use valuation of farm property under 26 U.S.C. § 2032A which grants relief to the heirs of family farms who might otherwise find that valuation of inherited farm land at its “highest and best use” would produce such a large estate tax liability that it would be necessary to sell the farm to pay the tax. The matter was submitted to the district court on cross…
2Cases cited3 opinions
- National Labor Relations Board v. Datapoint CorporationCourt of Appeals for the Fifth Circuit · 1981
- McDonald v. CommissionerCourt of Appeals for the Eighth Circuit · 1988
- Gladys L. McDonald v. Commissioner of Internal Revenue, Estate of John McDonald Deceased, C.F. Cornelius, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
3Cited by14 opinions
- United States v. Terrance Kenneth ProvostCourt of Appeals for the Eighth Circuit · 1992
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Life Insurance Co. of Virginia v. Barakat (In Re Barakat)United States Bankruptcy Court, C.D. California · 1994
- Nelson v. Mickelson (In Re Pfleghaar)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1997
- Luedtke v. Nationsbanc Mortgage Corp. (In Re Luedtke)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1997
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