Opinion

Estate of Davis v. Commissioner

86 T.C. 1156
86 T.C. No. 67
1986 U.S. Tax Ct. LEXIS 98

Court: United States Tax Court
Filed: Jun 11, 1986
Status: Published
Author: Hamblen
On the bench: Shields,Nims,Whitaker,Korner,Hamblen,Swift,Clapp,Jacobs,Wright,Parr,Williams,Gerber,Hamblen,Simpson,Sterrett,Goffe,Chabot,Cohen
Cited by: 6 cases

The opinion

HAMBLEN, J., concurring: When Congress clearly demonstrates an intent to preserve an institution, such as the family farm and family owned businesses, a commonsense approach should be applied, and the technical inadequacies of the statute should be subservient to the overriding congressional intent. The majority opinion does that today in its opinion under section 2032A. I respectfully concur in that opinion.

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