Mary L. Brockman, as Administrator of the Estate of Selma N. Donahoe 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.

• “The qualified use requirement ... focuses on whether the decedent or the decedent’s family incur the risks of farming.”
• “In this case, whether the livestock operation flourished or was wiped out by drought or disease, whether cattle prices rose or fell, whether in short, Dickison’s activities were profitable or unprofitable, Donahoe’s rental income was unaffected.”
• cash lease between decedent and unrelated farmer-neighbor

Source: CourtListener parenthetical corpus (CC0).