Legal Opinion
Estate of Trueman v. United States
United States Court of Claims
Decided October 4, 1984No. 309-82TPublishedCited by 11 opinions
1Opinion of the Court
OPINION
NETTESHEIM, Judge.
This case is before the court on cross-motions for summary judgment. The issue of first impression in this court is whether the Internal Revenue Service (the “IRS”) properly disallowed plaintiffs election of the “special use” valuation provided for by section 2032A(e)(8) of the Internal Revenue Code (the “I.R.C.”), 26 U.S.C. § 2032A(e)(8) (1976), for five parcels of improved real property in the estate of Guy H. Trueman (the “decedent”).
FACTS
The decedent died testate on November 21, 1977. Prior to his retirement in 1965, the decedent owned and operated a tobacco farm…
2Cases cited6 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Estate of Geiger v. CommissionerUnited States Tax Court · 1983
- Estate of Sherrod v. CommissionerUnited States Tax Court · 1984
- Schuneman v. United StatesDistrict Court, C.D. Illinois · 1983
- Bridie v. RibicoffDistrict Court, N.D. Iowa · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Mary Jean Martin, and John R. Fischer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- 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
- 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
- Estate of Abell v. CommissionerUnited States Tax Court · 1984
6 more not listed; retrieve them via the Exa API.