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McCOY v. C.I.R.

No. 86-1008.

809 F.2d 333 (1987)

Estate of Arthur H. McCOY, deceased, Robert McCoy, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 23, 1987.

Attorney(s) appearing for the Case

Walter E. Schutt (argued), Wilmington, Ohio, for petitioner-appellant.

Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Washington, D.C., Michael L. Paup, Lead Counsel Chief, Appellate Section, Roger M. Olsen, Acting Asst. Atty. Gen., Jonathan S. Cohen, Douglas G. Coulter (argued) Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before LIVELY, Chief Judge, KEITH and MERRITT, Circuit Judges.

LIVELY, Chief Judge.

This case concerns the special valuation treatment accorded "qualified real property" under 26 U.S.C. § 2032A, first enacted in 1976 and amended by section 421 of the Economic Recovery Tax Act of 1981 (ERTA), Pub.L. No. 97-34 (1981). Ordinarily, all property subject to the federal estate tax must be reported at its fair market value as of the date of a decedent's death, 26 U.S.C. § 2031 or an optional valuation date, 26 U.S.C. §...

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