Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eighth Circuit · Decided 1990-10-10

Cited by 126 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

BEAM, Circuit Judge. The Commissioner of Internal Revenue appeals from a judgment entered by the United States Tax Court in favor of the estate of Leonard A. Wood. The Commissioner had assessed a deficiency of $38,-636.54 in the estate’s 1981 federal estate tax payment due to an untimely election of special use valuation. See 26 U.S.C. § 2032A (1988). The tax court, however, found that the election was timely beca…

Read the full opinion (source) ↗

Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.