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FOSS v. U.S.

No. 88-5152.

865 F.2d 178 (1989)

Donna R. FOSS, Personal Representative of the Estate of Gustave J. Foss, deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided January 9, 1989.

Rehearing and Rehearing Denied March 8, 1989.

Attorney(s) appearing for the Case

Murray S. Horwitz, Washington, D.C., for appellant.

Richard M. Gaalswyk, St. Paul, Minn., for appellee.

Before HEANEY and BEAM, Circuit Judges, and STUART, Senior District Judge.

Rehearing and Rehearing En Banc Denied March 8, 1989.

STUART, Senior District Judge.

Donna R. Foss, personal representative of the Estate of Gustave J. Foss (the Estate), brought this action for a refund of federal estate taxes claiming that the Estate had made a valid election for a special use valuation of farm property under 26 U.S.C. § 2032A which grants relief to the heirs of family farms who might otherwise find that valuation of inherited farm...

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