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ESTATE OF CLINARD v. COMMISSIONER

Docket No. 6345-84.

86 T.C. 1180 (1986)

ESTATE OF CARITA M. CLINARD, DECEASED, THOMAS H. MOFFETT, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 11, 1986.

Attorney(s) appearing for the Case

Arthur N. Laudeman, for the petitioner.

Michael W. Bitner, for the respondent.

OPINION

GERBER, Judge:

Respondent, by statutory notice dated December 13, 1983, determined a deficiency of $309,171.87 in Federal estate tax due from the Estate of Carita M. Clinard. The sole issue for our consideration1 is whether farmland owned by decedent at the date of her death can be specially valued pursuant to section 2032A,2 where a testamentary...

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