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(B) during any period of 8 years ending after
the date of the decedent's death and before the
date of the death of the qualified heir, there had
been periods aggregating more than 3 years during
which--
(i) in the case of periods during which
the property was held by the decedent, there
was no material participation by the decedent
or any member of his family in the operation
of the farm or other business, and
(ii) in the case of periods during which
the property was held by any qualified heir,
there was no material participation by such
qualified heir or any member of his family in
the operation of the farm or other business.
[Emphasis added.]
Respondent contends that the post-death cash leasing of the
Nicollet farm by petitioner to an unrelated party constituted a
cessation of qualified use by the qualified heir under section
2032A(c)(1)(B), thus creating an obligation for additional estate
tax. On the other hand, petitioner maintains that "insofar as
* * * [he] 'materially participated' in * * * [the Nicollet farm]
for a period of eight continuous years following his father's
death, there can be no cessation of 'qualified use' within the
meaning of the Code." Alternatively, petitioner contends that
cash leases impose substantial risk due to the possibility of
nonpayment. Petitioner also argues that respondent's issuance of
a Certificate of Release of Federal Estate Tax Lien indicates
that respondent did not find the contested lease arrangements
discrepant with the special use valuation provision. Finally,
petitioner claims that respondent's position subverts
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