Wheeler v. United States

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June 19, 1997

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0291 General Farms, Primarily Livestock and Animal Specialties
112990 All Other Animal Production
estate and gift taxation
estate tax
Wheeler v. United States
116 F.3d 749, 1997 U.S. App. LEXIS 16013
US
Federal Court
5th Circuit
United States Court of Appeals
Garwood

Summary

Issue is whether sale of remainder interest for less than value of full fee simple interest in ranch constitutes adequate consideration for the purposes of section 2036(a).