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GETTYSBURG NAT. BANK v. U.S.

Civ. A. No. 1:CV-90-1607.

806 F.Supp. 511 (1992)

GETTYSBURG NATIONAL BANK, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Pennsylvania.

November 19, 1992.

Attorney(s) appearing for the Case

Neal S. West, Stephen A. Moore, Mark M. Van Blargan, McNees, Wallace and Nurick, Harrisburg, Pa., for plaintiff.

James J. West, U.S. Atty., Martin C. Carlson, Asst. U.S. Atty., Harrisburg, Pa., Harry J. Giacometti, Gregory D. Stefan, U.S. Dept. of Justice, Trial Attys., Tax Div., Washington, D.C., for defendant.

MEMORANDUM

RAMBO, Chief Judge.

Before the court is Plaintiff's request for a determination of the validity of its partial § 2032A election for special use valuation. The issue has been fully briefed and the matter is now ripe for disposition.

Background1

Upon their father's death, John Lott ("John") and M. Sheila Lott Gantz ("Sheila") were bequeathed all of Bear Mountain Orchards, and one half of...

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