Summary
The 8th Circuit reversed the district court and permitted an IRC. Sec. 2032A election.
See Also
Estate of Verdon Gavin v. United States of America
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 ...