Opinion ID: 698339
Heading Depth: 2
Heading Rank: 3

Heading: R.C. Sec. 2032A(a)(1)(B) and (d); Treas.Reg. Sec. 20.2032A-8(a)(3) and (c)

Text: 16 H.R.Rep. No. 94-1380, 94th Cong., 2d Sess. 27 (1976) 17 See Bartlett, 937 F.2d at 320; Prussner, 896 F.2d at 222; McDonald v. Commissioner, 853 F.2d 1494, 1495 (8th Cir.1988), cert. denied sub nom. Cornelius v. Commissioner, 490 U.S. 1005, 109 S.Ct. 1639, 104 L.Ed.2d 155 (1989); Treas.Reg. Secs. 20.2032A-8(a)(3) and (c)(1) 18