1. Home
  2. Browse Decisions
  3. F.2d
  4. 736 F.2d
  5. 736 F.2d 1168 (1984)
 

ESTATE OF COWSER v. C.I.R.

No. 83-2329.

736 F.2d 1168 (1984)

ESTATE OF Ralph D. COWSER, Deceased, Patricia Ann Tucker, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 13, 1984.

Attorney(s) appearing for the Case

Gery R. Gasick, McConnell, Kennedy, Quinn & Johnston, Peoria, Ill., for petitioner-appellant.

Thomas A. Gick, Atty., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BAUER, WOOD and COFFEY, Circuit Judges.

HARLINGTON WOOD, Jr., Circuit Judge.

Ralph D. Cowser died on March 15, 1978, leaving no surviving descendants. He devised his family farm to his deceased wife's grandniece and her husband, Patricia and Hartley Tucker. Patricia Tucker, as executrix of Ralph Cowser's estate, attempted to invoke the special use valuation provisions of section 2032A of the Internal Revenue Code, 26 U.S.C. § 2032A (1976). The Internal Revenue Service found that the grandniece was...

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