# Estate of Davis v. Commissioner

> United States Tax Court · June 11, 1986 · 86 T.C. 1156

URL: https://www.frixlaw.com/law-library/cases/4485447

## Case

- **Full name:** Estate of David Davis IV, David Davis V v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** June 11, 1986
- **Citations:** 86 T.C. 1156; 86 T.C. No. 67; 1986 U.S. Tax Ct. LEXIS 98
- **Precedential status:** Published
- **Opinion:** Concurrence by Hamblen
- **Judges:** Shields,Nims,Whitaker,Korner,Hamblen,Swift,Clapp,Jacobs,Wright,Parr,Williams,Gerber,Hamblen,Simpson,Sterrett,Goffe,Chabot,Cohen
- **Cited by:** 6 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4485447

## Opinion text

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.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485447. Public record. Not legal advice.