ESTATE OF STRICKLAND v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 16 (1989) ESTATE OF PAULINE E. STRICKLAND, DECEASED, DELLA ROSE SCHWARTZ, PERSONALREPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 41553-85.United States Tax Court. Filed January 10, 1989. Decedent died on Jan. 3, 1982. Petitioner attempted to elect sec. 2032A, I.R.C. 1954, special use valuation […]
