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ESTATE OF DONAHOE v. COMMISSIONER

Docket No. 28311-85.

56 T.C.M. 271 (1988)

T.C. Memo. 1988-453

Estate of Selma N. Donahoe, Deceased, Mary L. Brockman, Administrator v. Commissioner.

United States Tax Court.

Filed September 21, 1988.

Attorney(s) appearing for the Case

John W. Hynds and Diane L. Yohnka, 105 W. Main St., Morris, Ill., for the petitioner. Judith M. Picken, James C. Lanning and David D. Baier, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in decedent's Federal estate tax in the amount of $18,287.40. After concessions, the sole issue for decision is whether a 100-acre tract of decedent's farmland qualifies for special use valuation under section 2032A.1

Findings of Fact

Some of the facts were stipulated and are so found. The stipulation of facts and exhibits...

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