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ESTATE OF PLISKE v. COMMISSIONER

Docket No. 35008-84.

51 T.C.M. 1543 (1986)

T.C. Memo. 1986-311

Estate of Susan L. Pliske, Deceased, Fayra V. Nichols, Executor v. Commissioner.

United States Tax Court.

Filed July 24, 1986.

Attorney(s) appearing for the Case

David J. Duez, for the petitioner. Matthew J. Fritz, for the respondent.

Memorandum Opinion

GERBER, Judge:

Respondent, by a statutory notice dated August 8, 1984, determined a deficiency of $201,932.78 in Federal estate tax due from the Estate of Susan L. Pliske. The sole issue for our consideration is whether various farmland owned by decedent at the date of her death can be specially valued pursuant to section 2032A1 where there is a remote possibility that the farmland may not pass to a "qualified...

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