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SMOOT v. U.S.

No. 88-2058.

892 F.2d 597 (1989)

Laverne SMOOT, as Executor of the Estate of Ruth M. Smoot, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided December 27, 1989.

Attorney(s) appearing for the Case

David J. Duez, McDermott, Will & Emery, Chicago, Ill., Robert M. Bellatti, Bellatti & Barton, Springfield, Ill., for plaintiff-appellee.

Linda A. Mosakowski, Gary R. Allen, William S. Rose, Jr., Asst. Atty. Gen., Seth G. Heald, David E. Carmack, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., Frances C. Hulin, Asst. U.S. Atty., Office of the U.S. Atty., Danville, Ill., for defendant-appellant.

Before WOOD, Jr. and RIPPLE, Circuit Judges, and FAIRCHILD, Senior Circuit Judge.

FAIRCHILD, Senior Circuit Judge.

For purposes of determining federal estate tax, the Internal Revenue Code allows farms to be valued according to use as farms, rather than at their fair market value, so long as the farm passes to a "qualified heir of the decedent," that is, a member of the decedent's family and, in certain circumstances, a member of the qualified heir's family. 26 U.S.C. § 2032A (1979).1 In order to confine this tax...

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