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HEFFLEY v. C.I.R.

No. 88-1929.

884 F.2d 279 (1989)

Timothy S. HEFFLEY, as Executor of the Estate of Opal P. Heffley, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Seventh Circuit.

Decided August 17, 1989.

Attorney(s) appearing for the Case

Stephen J. Williams, Shambaugh, Kast, Beck & Williams, Fort Wayne, Ind., for petitioner.

Gary R. Allen, William S. Rose, Jr., Asst. Atty. Gen., Dept. of Justice, Tax Div., Appellate Section, William F. Nelson, I.R.S., David E. Carmack, David M. Moore, Dept. of Justice, Tax Div., Washington, D.C., Ross E. Springer, Indianapolis, Ind., for respondent.

Before POSNER, COFFEY and MANION, Circuit Judges.

MANION, Circuit Judge.

Opal P. Heffley died in 1981. Her estate claimed the right to value under the special use valuation provisions of 26 U.S.C. § 2032A a farm in which Opal had held an interest. The Commissioner of Internal Revenue disagreed, and assessed a federal estate tax deficiency. The Tax Court determined that the property had not been put to a statutorily qualified use. We affirm.

I.

FACTS

History of the farm

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