1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 73 T.C.M.
  5. 73 T.C.M. 1886 (1997)
 

HOHENSTEIN v. COMMISSIONER

Docket No. 22282-94.

73 T.C.M. 1886 (1997)

T.C. Memo. 1997-56

Richard D. Hohenstein v. Commissioner.

United States Tax Court.

Filed January 30, 1997.

Attorney(s) appearing for the Case

C. Thomas Wilson, New Ulm, Minn., for the petitioner. Mary E. Dean and John C. Schmittdiel, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:*

Respondent determined a deficiency of $93,866 in additional Federal estate tax against Richard D. Hohenstein (petitioner or Hohenstein), a qualified heir who received farm real estate subject to section 2032A. The sole issue for decision is whether petitioner ceased to use qualified real property for a qualified use, rendering him liable for additional estate tax pursuant to section 2032A(c)....

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases