ESCHBACH, Circuit Judge.
In this action for a refund of estate taxes, the First National Bank of Kenosha, as representative of the estate of Ethel M. Rudy ("the estate") argues that trial error mandates reversal of a jury verdict assessing the value of a farm at $1,100,000. We affirm.
I.
Mrs. Ethel Rudy died on March 13, 1978, leaving a 192.6 acre farm located in the Town of Pleasant Prairie, Wisconsin, just outside the city limits of Kenosha. Mrs...
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