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ESTATE OF GARDNER v. COMMISSIONER

Docket No. 28332-83.

82 T.C. 989 (1984)

ESTATE OF SHELLA B. GARDNER, DECEASED, T. ALEEN MACY, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 25, 1984.

Attorney(s) appearing for the Case

H. Kent Heller, for the petitioner.

Michael W. Bitner, for the respondent.

OPINION

PARKER, Judge:

This case is before the Court on respondent's motion for partial summary judgment under Rule 121.1 By his motion, respondent seeks a determination that as a matter of law petitioner was not entitled to the special use valuation under section 2032A because petitioner did not so elect on a timely filed return. Petitioner did not file decedent's estate tax return within 9 months of decedent's death...

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