Legal Opinion
Mary Jean Martin, and John R. Fischer v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 3, 1986No. 85-2077, 85-2088PublishedCited by 34 opinions
1Opinion of the Court
POSNER, Circuit Judge.
Seven heirs to a family farm appeal from a decision of the Tax Court denying the preferential treatment that 26 U.S.C. § 2032A, which was added in 1976, provides with regard to valuing the real estate of such farms for purposes of federal estate taxation. 84 T.C. 620 (1985). The decedent (we simplify the facts a bit) owned and operated a 209-acre farm in Indiana of which 166 acres were used for growing crops. Toward the end of his life the farm was operated by one of his sons-in-law under a sharecropping arrangement. The decedent died in 1978 and the farm passed to the…
2Cases cited8 opinions
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- In the Matter of Gerald Lewis Tarnow, Debtor. Appeal of Commodity Credit CorporationCourt of Appeals for the Seventh Circuit · 1984
- Mary Jane Ruderman Hirschey v. Federal Energy Regulatory Commission, Long Lake Energy Corporation, IntervenorCourt of Appeals for the D.C. Circuit · 1985
- Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Estate of Coon v. CommissionerUnited States Tax Court · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Estate of Wallace v. CommissionerUnited States Tax Court · 1990
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- 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
- Beryl P. Williamson v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
29 more not listed; retrieve them via the Exa API.