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McALPINE v. C.I.R.

No. 91-4699.

968 F.2d 459 (1992)

ESTATE OF Malcolm McALPINE, Jr., Deceased, Geraldine McAlpine, Independent Executrix and Jocelyn McAlpine Greeman, Independent Executrix, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

August 4, 1992.

Attorney(s) appearing for the Case

Abraham N.W. Shashy, Jr., Chief Counsel, I.R.S., Kevin M. Brown, Gary R. Allen, Chief, David English Carmack, Appellate Section, Shirley D. Peterson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellant.

Patrick R. Gordon, Ginnings, Birkelbach, Keith & Delgado, El Paso, Tex., for petitioners-appellees.

Before HIGGINBOTHAM and DUHÉ, Circuit Judges, and HARMON, District Judge.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

This case involves the special use valuation provision for family farms and businesses under the federal estate tax. The estate elected special use valuation for a qualified family ranch, but failed to obtain the signatures of trust beneficiaries who had an interest in the property. The Tax Court held that the estate nevertheless "substantially complied" with Treasury regulations governing the election of special use valuation...

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