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

Business Valuation Update BVLaw
Legal and Court Case Update
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 8th Circuit reversed the district court and permitted an IRC. Sec. 2032A election.

See Also

Estate of Verdon Gavin v. United States of America

Full Text of Court Cases
May 8, 1997

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 ...