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BIXLER v. UNITED STATES

Civ. No. 84-1059.

616 F.Supp. 177 (1985)

Esther V. BIXLER and Trevor W. Bixler, Co-Executors of the Estate of Walter L. Bixler, Deceased, Plaintiffs v. UNITED STATES of America, Defendant.

United States District Court, D. South Dakota, N.D.

May 31, 1985.

Attorney(s) appearing for the Case

Richard H. Battey, Gallagher & Battey, Redfield, S.D., for plaintiffs.

Frank G. Gokey, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

DONALD J. PORTER, Chief Judge.

CASE SUMMARY

This case has been submitted to this Court on stipulated facts, and with but one issue for this Court to determine: whether decedent's estate is entitled, under the Economic Recovery Tax Act of 1981, to retroactively qualify for the special use valuation of Internal Revenue Code Section 2032A. The Court finds that decedent is not so entitled, and must enter judgment for defendant.<...

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