1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 328 (1983)
 

ESTATE OF BOYD v. COMMISSIONER

Docket No. 28651-81.

46 T.C.M. 328 (1983)

T.C. Memo. 1983-316

Estate of Glenard B. Boyd, Thomas N. Boyd, Executor v. Commissioner.

United States Tax Court.

Filed June 6, 1983.

Attorney(s) appearing for the Case

Donald L. Wilber, 132 W. Main, Colfax, Ill., for the petitioner. Matthew J. Fritz and Barbara Dalvano, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $84,457.02 and a late filing addition under section 6651(a)1 of $4,222.85 in petitioner's Federal estate tax. This case is presently before the Court on respondent's motion for partial summary judgment. The issue is whether petitioner made a valid election to qualify for the special use valuation of farm property under section 2032A.

Glenard B. Boyd...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases