Legal Opinion
Ruben W. Mangels, Administrator of the Estate of Luella R. Mangels, Deceased v. United States
Court of Appeals for the Eighth Circuit
Decided September 16, 1987No. 86-1647PublishedCited by 21 opinions
1Opinion of the Court
WOLLMAN, Circuit Judge.
Ruben W. Mangels, administrator of the estate of Luella R. Mangels (the estate), appeals from a district court judgment that denied a refund for overpayment of federal estate tax based on special use valuation of farmland under section 2032A of the Internal Revenue Code, 632 F.Supp. 1555. The district court held that the acts of the court-appointed conservator did not fulfill the material participation requirement for special use valuation under I.R.C. § 2032A(b)(l)(C)(ii). 1 We reverse and re mand for entry of judgment in favor of the estate.
I
Luella R. Mangels…
2Cases cited11 opinions
- In the Matter of Arthur D. And Patricia Newcomb, Debtors. Thomas J. Carlson, Trustee v. Farmers Home AdministrationCourt of Appeals for the Eighth Circuit · 1984
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Estate of Coon v. CommissionerUnited States Tax Court · 1983
- Mary Jean Martin, and John R. Fischer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Estate of H. Floyd Sherrod, H. Floyd Sherrod, Jr. And Estalee Sherrod Sandlin, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Gerald W. Shields v. David Burge, Individually, and as Superintendent With the Illinois State PoliceCourt of Appeals for the Seventh Circuit · 1989
- More v. FarrierCourt of Appeals for the Eighth Circuit · 1993
- Estate of Maddox v. CommissionerUnited States Tax Court · 1989
- More v. FarrierCourt of Appeals for the Eighth Circuit · 1993
16 more not listed; retrieve them via the Exa API.