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MARTIN v. C.I.R.

Nos. 85-2077, 85-2088.

783 F.2d 81 (1986)

Mary Jean MARTIN, et al., and John R. Fischer, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 3, 1986.

Attorney(s) appearing for the Case

Edward W. Johnson, Johnson, Carroll & Griffith, Jack Van Stone, Van Stone & Krochta, Evansville, Ind., for petitioners-appellants.

Gayle P. Miller, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before CUMMINGS, Chief Judge, and BAUER and POSNER, Circuit Judges.

POSNER, Circuit Judge.

Seven heirs to a family farm appeal from a decision of the Tax Court denying the preferential treatment that 26 U.S.C. § 2032A, which was added in 1976, provides with regard to valuing the real estate of such farms for purposes of federal estate taxation. 84 T.C. 620 (1985). The decedent (we simplify the facts a bit) owned and operated a 209-acre farm in Indiana of...

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