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Mary E. Dean and John C. Schmittdiel, for respondent.
MEMORANDUM OPINION
NIMS, Judge:* Respondent determined a deficiency of $93,866
in additional Federal estate tax against Richard D. Hohenstein
(petitioner or Hohenstein), a qualified heir who received farm
real estate subject to section 2032A. The sole issue for
decision is whether petitioner ceased to use qualified real
property for a qualified use, rendering him liable for additional
estate tax pursuant to section 2032A(c). For the reasons that
follow, we hold that he did.
All section references, unless otherwise specified, are to
sections of the Internal Revenue Code in effect on the date of
decedent's death.
This case was submitted on a stipulation of facts, and the
facts as stipulated are so found. This reference incorporates
herein the stipulation of facts and attached exhibits.
Petitioner resided in St. Peter, Minnesota, when he filed his
petition.
Background
Petitioner's father, Marvin L. Hohenstein (decedent), died
on October 3, 1983. After his death, his estate timely filed a
Form 706, United States Estate Tax Return. The estate tax return
*This case was submitted to Judge Arthur L. Nims, III by
Order of the Chief Judge.
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