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ESTATE OF GAVIN v. U.S.

No. 96-3462.

113 F.3d 802 (1997)

ESTATE OF Verdon GAVIN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 8, 1997.

Attorney(s) appearing for the Case

Dave Hughes, argued, Cascade, IA, for appellant.

Annette M. Wietecha, argued, Washington, DC (Ann Durney, on the brief), for appellee.

Before MAGILL and MURPHY, Circuit Judges, and GOLDBERG, Judge.

MAGILL, Circuit Judge.

The Estate of Verdon Gavin (the Gavin estate) brought this tax refund suit against the government, alleging that the Gavin estate is entitled to (1) value certain farmland under the special use valuation provisions of Internal Revenue Code (I.R.C.) § 2032A (1988 & Supp. II 1990) and (2) use a stepped-up basis under I.R.C. § 1014 (1988 & Supp. II 1990) to calculate taxable income from the sale of grain and livestock. The district...

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