Estate of Verdon Gavin v. United States of America

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May 8, 1997

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estate and gift taxation
Estate of Verdon Gavin v. United States of America
No. 96-3462 (8th Cir. 1997)
US
Federal Court
8th Circuit
United States Court of Appeals
Magil

Summary

The Eighth Circuit reversed the district court and permitted an IRC. Sec. 2032A election. Here the qualified heir was one of seven heirs to a family farm. The qualified heir operated the farm under a lease granted under the decedent's will, until the hei ...
Estate of Verdon Gavin v. United States of America
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See Also

Qualified Heir(s) Defined for Section 2032A Election Purposes

Legal and Court Case Update
May 8, 1997

The 8th Circuit reversed the district court and permitted an IRC. Sec. 2032A election.