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ESTATE OF HUDGINS v. C.I.R.

No. 94-40211.

57 F.3d 1393 (1995)

ESTATE OF Harry M. HUDGINS, Deceased, Lee C. Hudgins and Harry Hudgins II, Co-Independent Executors, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

June 28, 1995.

Attorney(s) appearing for the Case

David L. Jordan, Acting Chief Counsel/Curtis G. Wilson, I.R.S., Teresa E. McLaughlin, Gary R. Allen, Chief, Kevin M. Brown, Atty., and Ann A. Durney, Appellate Section, Tax Div., Dept. of Justice, Washington, DC, for appellant.

William D. Elliott, Cowles & Thompson, Dallas, TX, for appellees.

Before JOLLY and WIENER, Circuit Judges.

WIENER, Circuit Judge.

In this federal estate tax case, implicating "special use valuation" of several tracts of farm or ranch property owned by Harry M. Hudgins (Decedent) at the time of his death, the Commissioner of Internal Revenue (Commissioner) appeals the adverse decision of the United States Tax Court (Tax Court). The Commissioner questions the Tax Court's holding that, when filing Decedent's federal estate tax return (706), the independent co-executors of...

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