- 16 -
on farm production. The cash leases did not provide an equity
interest for Hohenstein. The Court recognizes the plight of
petitioner that led to his cash lease of the remaining parcels of
the Nicollet farm just 2 years before the expiration of the 10-
year post-death period. Hohenstein apparently relied on the
advice of two local lawyers that such leases would not trigger a
recapture tax, when a conceivable sharecropping arrangement would
not have resulted in a cessation of qualified use. However,
neither the Code nor the regulations envisage any de minimis
exception to the qualified use requirement of section 2032A, and
we see no basis for reading such an exception into that
provision. See Martin v. Commissioner, supra at 635.
III. A Certificate of Release of Federal Estate Tax Lien Is Not
a Concession by Respondent, and Does Not Preclude a Subsequent
Assessment of Additional Estate Tax
Petitioner's argument that respondent's issuance of a
Certificate of Release From Estate Tax Lien represents her
acquiescence in the cash lease arrangements in question is
unpersuasive. The release was not a concession by the respondent
that the leases would not effect a recapture tax. Rather, the
release was issued only after the receipt of an amended Form 706-
A and a check from petitioner for $64,159 plus interest that
purported to satisfy the additional estate tax owed. Moreover,
although this amount appears to have been undercalculated as a
result of the insertion of an incorrect fair market value on line
6 of the amended Form 706-A, respondent is not precluded from
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