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MANGELS v. UNITED STATES

Civ. No. 84-10-D-2.

632 F.Supp. 1555 (1986)

Ruben W. MANGELS, Administrator of the Estate of Luella R. Mangels, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Iowa, Davenport Division.

April 22, 1986.

Attorney(s) appearing for the Case

Thomas C. Fritzsche, Bettendorf, Iowa, for plaintiff.

Richard Turner, U.S. Atty., Christopher D. Hagen, Asst. U.S. Atty., Des Moines, Iowa, Peter Taylor, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER FOR JUDGMENT

VIETOR, Chief Judge.

This is a refund suit for overpayment of federal estate tax based upon the Internal Revenue Service's refusal to permit a special use valuation of certain farmland in the estate. The case is submitted on stipulated facts, set forth under Findings of Fact below, and written briefs of the parties.

FINDINGS OF FACT

(1) During the period 1974 to 1980 Northwest...

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