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McDONALD v. C.I.R.

No. 87-2389.

853 F.2d 1494 (1988)

Gladys L. McDONALD, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. ESTATE OF John McDONALD, Deceased, C.F. Cornelius, Personal Representative, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided August 17, 1988.

Rehearing Denied September 15, 1988.

Attorney(s) appearing for the Case

Garry A. Pearson, Grand Forks, N.D., for appellant.

Teresa E. McLaughlin, Washington, D.C., for appellee.

Before FAGG and WOLLMAN, Circuit Judges, and RE, Chief Judge.

WOLLMAN, Circuit Judge.

The Estate of John McDonald (Estate) appeals from a tax court order upholding the Commissioner's determination that certain estate property did not qualify for special use valuation under section 2032A of the Internal Revenue Code.1 In a consolidated appeal, Gladys L. McDonald (Gladys) appeals from a tax court order upholding a determination by the Commissioner that her...

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