Estate of Cowser v. Commissioner
United States Tax Court
Decedent devised real property used in farming operations to the grandniece of decedent's predeceased spouse and to the spouse of the grandniece.
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Decedent devised real property used in farming operations to the grandniece of decedent's predeceased spouse and to the spouse of the grandniece. Decedent's estate elected to value the real property under the special use valuation provisions of sec. 2032A, I.R.C. 1954. Held, the real property did not pass from the decedent to "qualified heirs" within the meaning of sec. 2032A(e)(1), I.R.C. 1954. Held, further, the definition of "member of the family" in sec. 2032A(e)(2), I.R.C. 1954, does not establish an arbitrary classification of persons in violation of the Fifth Amendment of the…
1Opinion of the Court
OPINION
Cohen, Judge-.
This case is before the Court on respondent’s Motion for Judgment on the Pleadings under Rule 120(a), Tax Court Rules of Practice and Procedure.
Ralph D. Cowser (decedent) died on March 15, 1978. Petitioner is the duly appointed and qualifying personal representative of the estate of the decedent and resided at Glasford, Ill. at the time the petition herein was filed.
Petitioner timely filed an estate tax return for the estate of the decedent with the Internal Revenue Service Center, Springfield, Ill. On that return, petitioner elected to specially value a piece of real…
2Cases cited12 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- McDonald v. Board of Election Comm'rs of ChicagoSupreme Court of the United States · 1969
- Heiner v. DonnanSupreme Court of the United States · 1932
- Burnet v. WellsSupreme Court of the United States · 1933
- Schlesinger v. WisconsinSupreme Court of the United States · 1926
7 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- 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
- Estate of Gunland v. CommissionerUnited States Tax Court · 1987
- Estate of Maddox v. CommissionerUnited States Tax Court · 1989
40 more not listed; retrieve them via the Exa API.