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ESTATE OF DOHERTY v. C.I.R.

No. 91-9013.

982 F.2d 450 (1992)

Estate of Loren DOHERTY, Deceased, Dan A. Doherty, Personal Representative, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

December 31, 1992.

Attorney(s) appearing for the Case

Curtis W. Schwartz of Modrall, Sperling, Roehl, Harris & Sisk, P.A., Santa Fe, NM, for petitioner-appellant.

Sara S. Holderness, Atty. for the Tax Div., Dept. of Justice, DC, with her on the briefs Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen and Gayle P. Miller, Attys., Tax Div., Dept. of Justice, DC, for respondent-appellee.

Before KELLY, Circuit Judge, McWILLIAMS, Senior Circuit Judge, and BROWN, District Judge.

McWILLIAMS, Senior Circuit Judge.

This case concerns a deficiency notice filed by the Commissioner of the Internal Revenue Service (IRS) in a federal estate tax proceeding. Dan A. Doherty, as personal representative of his deceased wife's estate, filed a timely federal estate tax return. On that return, he made an election that certain ranch land belonging to his deceased wife be valued at its "special use value," as opposed...

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