Rehearing and Rehearing En Banc Denied October 10, 1990.
BEAM, Circuit Judge.
The Commissioner of Internal Revenue appeals from a judgment entered by the United States Tax Court in favor of the estate of Leonard A. Wood. The Commissioner had assessed a deficiency of $38,636.54 in the estate's 1981 federal estate tax payment due to an untimely election of special use valuation. See 26 U.S.C. § 2032A (1988). The tax court, however, found that the...
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