Estate of Spruill v. Commissioner

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May 7, 1987

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0191 General Farms, Primarily Crop
111998 All Other Miscellaneous Crop Farming
estate and gift taxation
estate tax
Estate of Spruill v. Commissioner
88 T.C. 1197, 88 T.C. No. 68, 1987 U.S. Tax Ct. LEXIS 68
US
Federal Court
United States Tax Court
Featherston

Summary

Issues are whether the Ashford-Dunwoody Farm and the homesite where decedent's daughter lived on the Farm are includable in decedent's gross estate under section 2033.