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short time, or if they should fail to continue to use the
property for farming or small business purposes, at least for a
reasonable period of time after the decedent's death. See Martin
v. Commissioner, 84 T.C. at 626. To guard against this
occurrence, section 2032A(c)(1) imposes an additional estate tax,
which applies in the case of an early disposition of qualified
real property to a nonfamily member or an early cessation of the
"qualified use". The qualified heir who receives the property
becomes personally liable for the recapture tax unless he
furnishes a bond. Sec. 2032A(c)(5). Each person having an
interest in the property is required to consent to the collection
of the tax from the property. Sec. 2032A(d)(2). Moreover, a
special lien arises on the property subject to the election to
insure that the additional tax will be collected should a
recapture event occur. Sec. 6324B.
There is no question in the instant case that the farm
property at issue was used in a qualified manner on the date of
decedent's death; that it passed to petitioner, a qualified heir;
that petitioner used the property in the qualified use until the
cash leases were executed; and that petitioner materially
participated in the qualified use (farming) from the date of
decedent's death until early 1991. The sole issue presented for
our decision is whether petitioner, by virtue of cash leasing the
subject property, ceased to use qualified property for its
qualifying use before the expiration of the 10-year post-death
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