Legal Opinion
Estate of Malcolm McAlpine Jr., Deceased, Geraldine McAlpine Independent and Jocelyn McAlpine Greeman, Independent v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 4, 1992No. 91-4699PublishedCited by 18 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM, Circuit Judge:
This case involves the special use valuation provision for family farms and businesses under the federal estate tax. The estate elected special use valuation for a qualified family ranch, but failed to obtain the signatures of trust beneficiaries who had an interest in the property. The Tax Court held that the estate nevertheless “substantially complied” with Treasury regulations governing the election of special use valuation, and was therefore entitled to perfect its election under 26 U.S.C. § 2032A(d)(3). 1 We affirm.
The federal government generally…
2Cases cited7 opinions
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Estate of Doherty v. Comm'rUnited States Tax Court · 1990
- McDonald v. CommissionerCourt of Appeals for the Eighth Circuit · 1988
- Estate of James U. Thompson, Deceased Susan T. Taylor, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1989
- Ruben W. Mangels, Administrator of the Estate of Luella R. Mangels, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- CenterPoint Energy Houston Electric, LLC v. Gulf Coast Coalition of Cities, Texas Court of Appeals, 3rd District (Austin)2008
- Volvo Trucks of North America, Incorporated, Formerly Known as Volvo Gm Heavy Truck Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2004
- Jeff Blau, Tax Matters Partner of RERI Holdings I, LLC v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2019
- Estate of Harry M. Hudgins, Deceased, Lee C. Hudgins and Harry Hudgins Ii, Co-Independent Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1995
- Estate of Golda E. Rixon Kokernot, Deceased, Mary Ann Kokernot Lacy v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
13 more not listed; retrieve them via the Exa API.