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MILLER v. U.S.

No. 86-3245.

680 F.Supp. 1269 (1988)

Merle S. MILLER and Marjorie Lee Anderson, as Executors of the Estate of Esther E. Miller, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, C.D. Illinois, Springfield Division.

March 9, 1988.

Attorney(s) appearing for the Case

David J. Duez, Robert M. Bellatti, Springfield, Ill., for plaintiffs.

Richard N. Cox, Asst. U.S. Atty., Springfield, Ill., Seth G. Heald, Trial Atty., Tax Div. U.S. Dept. of Justice, Washington, D.C., for defendant.

OPINION

RICHARD MILLS, District Judge:

A tax case.

The family farm.

The issue presented here is one of first impression and one on which little authority exists to guide our decision.

In this tax matter, we are asked to decide the validity of Treasury Regulation § 20.2032A-8(a)(2), which concerns the special use valuation election under Internal Revenue Code of 1986 § 2032A.

This cause is before the Court on the...

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