Estate of Malcolm McAlpine Jr., Deceased, Geraldine McAlpine Independent and Jocelyn McAlpine Greeman, Independent v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that heirs must continue to use property as family farm or business for ten year period to avoid recapture of tax savings
• noting that purpose of exception is to grant relief to heirs

Source: CourtListener parenthetical corpus (CC0).