Case Law Index Estate Planning and Taxation

January 1, 2002 – September 16, 2022

This index provides a comprehensive though not necessarily exhaustive compilation of reported and unreported federal and state court decisions involving Estate Planning and Taxation that were decided between the dates listed above. The cases are listed in reverse chronological order. The “Text” link goes to the freely available Google Scholar text of the opinion.  These listings are for educational purposes only, and are not a substitute for legal counsel.


SUPREME COURT

NC Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 139 S. Ct. 2213 (2019) (state tax on trust deemed unconstitutional). Text

Hall v. United States, 566 U.S. 506 (2012) (Chapter 12 petitioners’ capital gains tax obligation for postpetition sale of farm). Text


FIRST CIRCUIT

Estate of Donovan v. United States, No. Civ. 04-10594-DPW, 2005 WL 958403 (D. Mass. 2005) (valuation) Text

Estate of Abraham v. Comm’r, 408 F.3d 26 (1st Cir. 2005), aff’g, T.C. Memo. 2004-39 (transfers with retained interests).  Text

Samuel P. Hunt Trust v. United States, No. Civ. 02-375-JD, 2003 WL 23095996 (D. N.H. 2003) (trust) Text


SECOND CIRCUIT

Gottesman v. United States, No. 05 Civ. 8212(BSJ), 2007 WL 817393 (S.D.N.Y. 2007) (claims on the estate).

Thompson v. Comm’r, 499 F.3d 129 (2d Cir. 2007), aff’g, T.C. Memo. 2004-174 (valuation of closely held business).  Text

Janis v. Comm’r, 469 F.3d 256 (2d Cir. 2006) (basis). Text

Brownstone v. United States, 465 F.3d 525 (2d Cir. 2006) (charitable deduction).  Text

William L. Rudkin Testamentary Trust v. Comm’r, 467 F.3d 149 (2d Cir. 2006), aff’g, 124 T.C. 304 (2005) (deductibility of trust investment costs).  Text


THIRD CIRCUIT*

Estate of Loree ex rel. Loree v. United States, No. 07-CV-312, 2008 WL 305550 (D. N.J. Jan. 28, 2008) (filing for alternate valuation date purposes).

Galloway v. United States, 492 F.3d 219 (3rd Cir. 2007) (charitable deduction).  Text

Blom v. United States, Civil Action No. 05-2383, 2006 WL 3354146 (E.D Penn. Nov. 16, 2006) (refund).  Text

Galloway v. United States, Civil Action No. 05-50 Erie, 2006 WL 1233683 (W.D. Penn. May 9, 2006) (charitable deduction).

Welch v. United States, Civil Action No. 03-5044(JAG), 2006 WL 1626564 (D. N.J. May 4, 2006) (filing of estate tax return).

In re Huff, 343 B.R. 136 (W.D. Pa. 2006) (U.S.D.A. setoff on income tax refund).  Text

Estate of Smith v. United States, No. 02-264 ERIE, 2005 WL 3021918 (W.D. Penn. July 22, 2005) (close corporation valuation).

Estate of Smith v. United States, No. C.A. 02-264 ERIE, 2004 WL 1879212 (W.D. Penn. June 30, 2004) (valuation).  Text

Cameron v. United States, No. Civ.A. 03-1967, 2004 WL 2600630 (W.D.Pa. 2004) (property included in gross estate). Text

Estate of Thompson v. Comm’r, 382 F.3d 367 (3d Cir. 2004), aff’g, T.C. Memo. 2002-246 (transfers with retained interests).  Text


FOURTH CIRCUIT

In re Spreadbury, No. 08-14288-SSM, 2010 WL 29988907 (Bankr. E.D. Va. July 27, 2010) (sale of farmland for less than fair market value).

In re Evans, 337 B.R. 551 (E.D.N.C. 2005) (payments as property of the estate).  Text

Scott v. United States, 328 F.3d 132 (4th Cir. 2003) (income tax deductions for the administration of trusts).  Text


FIFTH CIRCUIT

BC Ranch II, L.P. v. Comm’r, 867 F.3d 547, (5th Circuit. 2017) (conservation easements and charitable deductions.) Text 

Burnett Ranches, Ltd. v. United States, 753 F.3d 143 (5th Cir. 2014). (Government challenge to taxation of S Corp as “farming syndicate”). Text

Davis v. U.S., 481 Fed.Appx. 145 (5th Cir. 2012) (Estate seeks refund of decedents taxes).

Estate of Artall v.Comm’r, 595 F.3d 605 (5th Cir. 2010) (family farm did not qualify for QFOBI deductions).  Text

Fowler v. United States, No. 08-216, 2009 WL 2827958 (W.D. La. Sept. 1, 2009) (disallowance of Schedule F losses).

Ferguson v. Comm’r, 568 F.3d 498 (5th Cir. 2009) (claim entitled for tax deductions for loss of farm property).  Text

United States v. Estate of Davenport, 484 F.3d 321 (5th Cir. 2007), rev’g, 327 F. Supp.2d 725 (S.D. Tex. 2004), on rem. from, 309 F.3d 1263 (10th Cir. 2002), aff’g in part and rev’g in part, 159 F. Supp.2d 1330 (N.D. Okla. 2001) (donee liability).  Text

Succession of McCord v. Comm’r, 461 F.3d 614 (5th Cir. 2006) (valuation of a family limited partnership).  Text

Temple v. United States, 423 F.Supp.2d 605 (E.D. Tex. 2006) (valuation).  Text

Anderson v. United States, No. Civ. 02-2168-S, 2005 WL 3747984, (W.D. La. Dec. 28, 2005) (valuation of minority interests).

Strangi v. Comm’r, 417 F.3d 468 (5th Cir. 2005), aff’g, T.C. Memo. 2003-145, on rem. from, Gulig v. Comm’r, 293 F.3d 279 (5th Cir. 2002), aff’g sub nom., Estate of Strangi v. Comm’r, 115 T.C. 478 (2000)) (valuation).  Text

Anthony v. United States, No. Civ.A. 02-304-D-M1, 2005 WL 1670697 (M.D. La. June 17, 2005) (gross estate).  Text

Estate of Baird v. Comm’r, T.C. Memo. 2006-140, on rem. from, 416 F.3d 442 (5th Cir. 2005), rev’g, T.C. Memo. 2002-299 (valuation).  Text

Turner v. United States, 306 F.Supp.2d 668 (N.D. Tex. 2004) (administrative expenses).  Text

Kimbell v. United States, 371 F.3d 257 (5th Cir. 2004) (transfers with retained interests).  Text

The Mattie Carter Trust v. United States, 256 F. Supp. 2d 536 (N.D. Tex. 2003).  Text

Estate of Smith v. Comm’r, 108 T.C. 412 (1997), rev’d and rem’d, 198 F.3d 515 (5th Cir. 2000), non-acq., 2000-1 C.B. xvi, on remand, 115 T.C. 342 (2000), supp. opinion, T.C. Memo. 2001-303, aff’d, 54 Fed. Appx. 413 (5th Cir. 2002) (deductions against the estate).  Text


SIXTH CIRCUIT

Estate of Southard v. United States, No. 2:05-cv-416, 2007 WL 2407046, (S.D. Ohio, Aug. 20, 2007) (trust).

Estate of Ridenour v. United States, 468 F.Supp.2d 941 (S.D. Ohio 2006) (estate tax refund).  Text

Estate of Costanza v. Comm’r, 320 F.3d 595 (6th Cir. 2003) (self-canceling installment notes for transferring property).  Text


SEVENTH CIRCUIT

In re Richards, 616 B.R. 879 (Bankr. S.D. Ind. 2020) (tax refund that was post-petition payment owed to Chapter 12 debtors could not be set off against taxes arising from sale of farm assets). Text

In re Neely, 608 B.R. 806 (Bankr. N.D. Ill. 2019) (breach of fiduciary duty as trustee). Text

United States v. Sanders, 2016 WL 6124931 (S.D. Illinois. 2016) (federal government seizes family farm from tax protestor).

Finfrock v. United States, No. 11–3052. (C.D. Ill. March 20, 2013) (executor seeks special use valuation for farmland in estate). Text

Klock v. Klock, No. 05 C 2043, 2006 WL 1843140 (N.D. Ill. June 27, 2006) (family-owned business deduction).

Estate of Lurie v. Comm’r, 425 F.3d 1021 (7th Cir. 2005), aff’g, T.C. Memo. 2004-19 (marital deduction).  Text

Hackl v. Comm’r, 335 F.3d 664 (7th Cir. 2003) (gifting interests in business entities with a restraint on alienation).   Text

Seggerman Farms, Inc. v. Comm’r, 308 F.3d 803, 804 (7th Cir. 2002) ) (challenge to IRS recognition of property transfers to corporation in exchange for stock as taxable gains).  Text


EIGHTH CIRCUIT

Morehouse v. Comm’r, 769 F.3d 616 (8th Cir. 2014). (USDA conservation easement program payments made to non-farmers constituted self-employment income). Text

Meinhardt v. Comm’r, 766 F.3d 917 (8th Cir. 2014). (Farm as rental business). Text

Knudsen v. IRS, 581 F.3d 696 (8th Cir. 2009) (treatment of postpetition income taxes).  Text

United States v. Bigalk, 654 F. Supp. 2d 983 (D. Minn.  2009) (fraudulent transfer of farm property to avoid paying taxes).  Text

Estate of Christiansen v. Comm’r, 586 F.3d 1061 (8th Cir. 2008), aff’g Estate of Christiansen v. Comm’r, 130 T.C. No. 1, (U.S. Tax Ct. 2008) (estate entitled to deduction for value of that part of estate disclaimed by heir that passed to charitable foundation). Text

Keating v. Comm’r, 544 F.3d 900 (8th Cir. 2008), aff’g, T.C. Memo 2007-309 (disallowing business loss deductions for hobby horse-breeding activity).  Text

Estate of Korby v. Comm’r, 471 F.3d 848 (8th Cir. 2006), aff’g, T.C. Memo. 2005-102, T.C. Memo. 2005-103. (transfers with retained interests).  Text

Senda v. Comm’r, 433 F.3d 1044, (8th Cir. 2006), aff’g, T.C. Memo. 2004-160 (gift tax).  Text

Estate of Buder v. United States, 436 F.3d 936 (8th Cir. 2006), aff’g, 372 F. Supp. 2d 1145 (E.D. Mo. 2005) (equitable recoupment).  Text

Malm v. United States, 420 F. Supp. 2d 1040 (D. N.D. 2005) (refunds).  Text

United States v. Askegard, 357 F.Supp.2d 1152 (D. Minn. 2005) (statute of limitations applied to government action to get a judgment against decedent’s estate for tax assessments it had made).  Text

Polack v. Comm’r, 366 F.3d 608 (8th Cir. 2004), aff’g, T.C. Memo. 2002-145 (valuation of stock).  Text

United States v. Askegard, 291 F.Supp.2d 971 (D. Minn. 2003) (installment payment of estate tax).  Text

Estate of Schuler v. Comm’r, 282 F.3d 575 (8th Cir. 2002) (reciprocal gifts of interests in agribusinesses).   Text

Walshire v. United States, 288 F.3d 342 (8th Cir. 2002) (disclaimers).  Text


NINTH CIRCUIT

Estate of Moore v. Comm’r, No. 20-73013 (9th Cir. 2021) (discussing whether trustee was required to transfer farm proceeds into charitable trust).

McLain v. McLain, 2017 WL 713548 (D. Montana 2017) (adverse possession claim on ranch and federal intervenor claim to seize ranch). Text

Holdner v. Comm’r, 483 Fex. Appx. 383 (9th Cir. 2012) (farm operation operated as partnership for federal tax purposes). Text

River City Ranches v. Comm’r, No. 07-74301, 2009 WL 498662 (9th Cir. Feb. 26, 2009) (extending statute of limitations for intent to evade taxes; penalties for tax motivated transactions).

Estate of Bigelow v. Comm’r, 503 F.3d 955, 2007 WL 2684526 (9th Cir. 2007), aff’g, T.C. Memo. 2005-65 (transfers with retained interests).  Text

Sowder v. United States, No. 06-35151, 2007 WL 3046287 (9th Cir. 2007), aff’g, 407 F.Supp.2d 1230 (E.D. Wash. 2005) (marital deduction).

Kessler v. United States, No. C 06-07492 RS, 2007 WL 2261548 (N.D. Calif., Aug. 6, 2007) (charging legal expenses to the estate).

Stone v. United States, No. C06-0259 THE, 2007 WL 1544786 (N.D. Calif., May 25, 2007) (valuation).

Leveroni v. United States, No. C 05-04295 SI, 2006 WL 2850019 (N.D. Calif. 2006) (estate tax refund).

Estate of Trompeter v. Comm’r, 170 Fed.Appx. 484 (9th Cir. 2006), aff’g on point, T.C. Memo. 2004-27, on rem. from, 279 F.3d 767 (9th Cir. 2002), rev’g and rem’g, T.C. Memo. 1998-35 (valuation of stock).

Sowder v. United States, 407 F.Supp.2d 1230 (E.D. Wash. 2005) (marital deduction).  Text

Estate of Davis v. Comm’r, 394 F.3d 1294 (9th Cir. 2005), aff’g, T.C. Memo. 2003-55 (marital deduction).   Text

Estate of Mitchell v. Comm’r, 250 F.3d 696 (9th Cir. 2001), rev’g in part, T.C. Memo. 1997-461, nonacq., AOD 2005-01 (valuation of stock).  Text

Estate of Frazier v. Comm’r, 83 Fed.Appx. 164 (9th Cir. 2003), rev’g, T.C. Memo. 2002-120, on rem from, 12 Fed.Appx. 502 (9th Cir. 2001), rev’g and rem’g, T.C. Memo. 1999-201 (gross estate).

Estate of Mitchell v. Comm’r, 250 F.3d 696 (9th Cir. 2003), aff’g, T.C. Memo. 2002-98, on rem. from, 250 F.3d 696 (9th Cir. 2001), rev’g in part, T.C. Memo. 1997-461 (valuation of stock).

Brown v. United States, 329 F.3d 664 (9th Cir. 2003) (paying taxes from the marital estate).  Text

Maggos v. Comm’r, 32 Fed.Appx. 305 (9th Cir. 2002) (valuing gifts of stock).

Bachler v. United States, 281 F.3d 1078 (9th Cir. 2002) (general testamentary power of appointment exempt from GSTT).  Text

Wiechens v. United States, 228 F.Supp.2d 1080 (D. Ariz., 2002) (like kind exchanges).  Text


TENTH CIRCUIT

Hills v. Arensdorf, No. 21-3118 (10th Cir. 2022) (undue influence and malpractice). Text

Wicks v. United States, 304 F.Supp.3d 1079 (N.D. Oklahoma 2018) (Business deduction for horse racing and cattle ranching activity). Text

Larson v. Larson, 687 Fed.Appx. 695 (10th Cir. 2017) (Dispute over deceased parent’s ranch. Alleged breach of trust, fiduciary duty, duty of good faith and fair dealing).

Trout Ranch, LLC v. Comm’r, 493 Fed. Appx. 944 (10th Cir. 2012) (valuation of conservation easement).

In re Dawes, 652 F.3d 1236 (10th Cir. 2011) (income tax liability from sale of farm asset during Chapter 12 bankruptcy not dischargeable). Text

In re Dawes, No. 06-11237, 2008 WL 4822526 (Bankr. D. Kan. Oct. 29, 2008) (extent of IRS lien).  Text

Williams v. Comm’r, 120 Fed. Appx. 289 (10th Cir. 2005), aff’g, T.C. Memo. 2003-97 (gifts).

Estate of True v. Comm’r, 390 F.3d 1210 (10th Cir. 2004) (ownership interest valuation).  Text


ELEVENTH CIRCUIT

Lynn v. U.S. Bank Nat. Ass’n, 542 Fed. Appx. 736 (11th  Circuit 2013) (Executrix brings wrongful farm foreclosure claim).

Massey v. Massey, 2013 WL 1294200 (N.D. Mississippi 2013) (termination of trust).

United States v. Guyton, No. 3:07-cv-273-J16-MCR, 2009 WL 13084431 (M.D. Fla. May 08, 2009) (failure to pay taxes on sale of poultry farm).  Text

Estate of Blount v. Comm’r, 428 F.3d 1338 (11th Cir. 2005) (ownership interest valuation).  Text

United States v. Irby, No. Civ.A.04-0762-WS-M, 2005 WL 3536345 (S.D. Ala. 2005) (executor liability).  Text

Estate of McDonald v. United States, 302 F.Supp.2d 1285 (N.D. Ala. 2004) (forgiveness of debt).  Text

United States v. Ratfield, 01-8816-CIV-MARRA, 2004 WL 3174420 (S.D. Fla. Nov. 30, 2004) (trusts).  Text


DC CIRCUIT

Estate of Boyland v. USDA, 913 F.3d 117 (D.C. Cir. 2019) (estate of deceased minority farmer lacked standing for claims against USDA). Text


FEDERAL CIRCUIT

Salman Ranch v. United States, 573 F.3d 1362 (Fed. Cir. 2009) (3 year statute of limitations applicable on taxes on partnership items, not a 6 year statute of limitations).  Text

J. Cardenas & Sons Farming, Inc. v. United States, 88 Fed. Cl. 153 (Fed. Cl. 2009) (refund claims time-barred; attempt to seek refund on agricultural workers).

AD Global Fund, LLC ex rel. North Hills Holding, Inc. v. United States, 481 F.3d 1351 (Fed. Cir. 2007) (farm valuation).  Text

AD Global Fund, LLC ex rel. North Hills Holding, Inc. v. United States, 67 Fed. Cl. 657 (Fed. Cl. 2005) (farm valuation).

Okerlund v. United States, 365 F.3d 1044 (Fed. Cir. 2004), aff’g, 2002-2 U.S. Tax Cas. (CCH) ¶ 60,447 (Fed. Cl. 2002) (valuation of stock).   Text

Succession of Helis v. United States, 56 Fed. Cl. 544 (Fed. Cl. 2003) (administrative expenses).


TAX COURT

Estate of Moore v. Comm’r, T.C. Memo. 2020-40, 2020 WL 1685607 (T.C. 2020) (transfer of farm did not meet requirements of bona fide sale exception). Text

Hewitt v. Comm’r, T.C. Memo. 2020-89 (T.C. 2020) (carryover of deduction for charitable grant of easement in rural farmland). Text

Oakbrook Land Holdings, LLC v. Comm’r, T.C. Memo. 2020-54 (T.C. 2020) (charitable easement deeds with extinguishment clause). Text

Serrano v. Comm’r, T.C. Summary Op. 2020-15 (T.C. 2020) (deductions of certain expenses in farming operation). Text

Ag Processing v. Comm’r, 153 T.C. 3 (T.C. 2019) (dispute over agricultural cooperative’s calculation of its domestic production activities deduction). Text

Robison vComm’r, 2018 T.C. Memo 88 (T.C. 2018) (losses from ranching activity). Text

Williams vComm’r, 2018 T.C. Memo 48 (T.C. 2018) (profit motive and ranching business). Text

Welch vComm’r, 2017 T.C. Memo 229 (T.C. 2017) (deductions for ranching activity). Text

Martin v. Comm’r, 149 T.C. 293 (T.C. 2017) (agricultural land not includable as self-employment income). Text

Rutkoske vComm’r, 149 T.C. 133 (T.C. 2017) (sale of land and conservation easements did not contribute gross income from farming nor cause petitioners to be considered “qualified farmers” within IRC definition). Text

Wasco Real Properties I, LLC v. Comm’r, 2016 T.C. Memo 224 (T.C. 2016) (almond trees considered real property). Text

Estate of Backemeyer v. Comm’r, 147 T.C. 526 (T.C. 2016) (stepped-up basis of farming equipment acquired in estate). Text

Palmer Ranch Holdings Ltd. vComm’r, 2016 T.C. Memo 190 (T.C. 2016) (valuation of conservation easement donation). Text

Agro-Jal Farming Enters, INC. v. Comm’r, 145 T.C. 145 (T.C. 2015) (deductions for farm packing materials allowed). Text

Estate of Pulling v. Comm’r, 2015 T.C. Memo 134 (T.C. 2015) (calculation of value of agricultural estate). Text

Mathis vComm’r, 2013 T.C. Memo 294 (T.C. 2013) (horse farming activity not held to be for profit). Text

Hoelscher v. Comm’r, 2013 T.C. Memo 236 (T.C. 2013) (ranching activity not considered to have ranching perspective). Text

Van Alen v. Comm’r, 2013 T.C. Memo 235 (T.C. 2013) (determination of proper basis for sale of conservation easement on ranch). Text

Bartlett vComm’r, 2013 T.C. Memo 182 (T.C. 2013) (bull breading losses not deductible activity). Text

Butler v. Comm’r, 2012 T.C. Memo 72 (T.C. 2012) (value of conservation easements). Text

Iversen v. Comm’r, 2012 T.C. Memo 19 (T.C. 2012) (losses from ranching activity). Text

Stromatt v. Comm’r, 2011 T.C. Summary Opinion 42 (T.C. 2011) (deductions for farming activity). Text

Vianello v. Comm’r, No. 15967-07, 2010 WL 342905 (T.C. 2010) (engaged in the business of farming).  Text

Foriest v. Comm’r, T.C. Op. 200-110, 2009 WL 2030874 (T.C. 2009) (disallowing of deductions; owning two cows not enough to be considered in farming business).  Text

Estate of Litchfield v. Comm’r, T.C. Memo 2009-21, 2009 WL 211421 (T.C. 2009) (fair market valuation of estate assets).  Text

Heller v. Comm’r, T.C. Memo 2008-232, 2008 WL 4628238 (T.C. 2008) (sham tax shelter).  Text

Estate of Martin v. Comm’r, T.C. Memo 2008-208 (T.C. 2008) (failure to include settlement for lost profits in taxes).

Astleford v.  Comm’r, T.C. Memo. 2008-128, (U.S. Tax Ct. 2008) (valuation of farmland).

Estate of Farnam v. Comm’r, 130 T.C. No. 2, (U.S. Tax Ct. 2008) (QFOBIs).   Text

Estate of Christiansen v. Comm’r, 130 T.C. No. 1, (U.S. Tax Ct. 2008), aff’d, Estate of Christiansen v. Comm’r, 586 F.3d 1061 (8th Cir. 2009) (disclaimers). Text

Estate of Hicks v. Comm’r, T.C. Memo. 2007-182 (loans).   Text

Estate of Erickson v. Comm’r, T.C. Memo. 2007-107 (transfers with retained interests).  Text

Estate of Freedman v. Comm’r, T.C. Memo. 2007-61.  Text

Estate of Gore v. Comm’r, T.C. Memo. 2007-169 (transfers with retained interests).  Text

Estate of Roski v. Comm’r, 128 T.C. No. 10 (2007) (installment payment of estate tax

Estate of Keeton v. Comm’r, T.C. Memo. 2006-263 (family-owned business deduction).  Text

Estate of Gimbel v. Comm’r, T.C. Memo. 2006-270 (valuation of stock).  Text

Kohler v. Comm’r, T.C. Memo. 2006-152 (alternative valuation date).

Estate of Tamulis v. Comm’r, T.C. Memo. 2006-183 (charitable deduction).  Text

Dallas v. Comm’r, T.C. Memo. 2006-212 (valuation of stock in closely held company).

Peabody Natural Resources Co. v. Comm’r, 126 T.C. 261 (2006) (like kind land exchanges).  Text

Estate of Gerson v. Comm’r, 127 T.C. No. 11 (2006) (GSTT).  Text

Estate of Stewart v. Comm’r, T.C. Memo. 2006-225 (transfers with retained interests).  Text

Estate of Langer v. Comm’r, T.C. Memo. 2006-232 (valuation).

Estate of Disbrow v. Comm’r, T.C. Memo. 2006-34 (transfers with retained interests).

Eberly v. Comm’r, T.C. Op. 2006-45 (income in respect of decedent).

Estate of Focardi v. Comm’r, T.C. Memo. 2006-56 (reciprocal trusts).  Text

Estate of Amlie v. Comm’r, T.C. Memo. 2006-76 (valuation).

Huber v. Comm’r, T.C. Memo. 2006-96 (valuation).

Estate of Rosen v. Comm’r, T.C. Memo. 2006-115 (transfers with retained interests).

Estate of Maniglia v. Comm’r, T.C. Memo. 2005-247 (estate property).

Estate of Kolczynski v. Comm’r, T.C. Memo. 2005-217 (valuation/discounting).

Estate of Kelley v. Comm’r, T.C. Memo. 2005-235 (valuation).

Teruya Bros., Ltd. & Subs. v. Comm’r, 124 T.C. 4 (2005) (like kind exchanges).  Te xt

Estate of Kahn v. Comm’r, 125 T.C. No. 11 (2005) (IRA).  Text

Saigh v. Comm’r, T.C. Memo. 2005-20 (transferee liability).

Myers v. Comm’r, T.C. Op. 2005-15 (trusts).

Estate of Bigelow v. Comm’r, T.C. Memo. 2005- 65 (transfers with retained interests).

Estate of Noble v. Comm’r, T.C. Memo. 2005-2 (valuation of stock).

Estate of Korby v. Comm’r, T.C. Memo. 2005-102, 2005-103 (transfers with retained interests).

Estate of Schutt v. Comm’r, T.C. Memo. 2005-126 (gross estate).

Estate of Bigelow v. Comm’r, T.C. Memo. 2005- 65 (transfers with retained interests), aff’d, Estate of Bigelow v. Comm’r, 503 F.3d 955, 969 (9th Cir. 2007).

Edwards v. Comm’r, T.C. Memo. 2005-52 (sham trust).

Estate of Abraham v. Comm’r, T.C. Memo. 2004-39 (transfers with retained interests).  Text

Estate of Gilman v. Comm’r, T.C. Memo. 2004-286 (deductions from estate).  Text

Scherbart v. Comm’r, T.C. Memo. 2004-143(deferring cooperative income).  Text

Estate of Hillgren v. Comm’r, T.C. Memo. 2004-46 (valuation).

Estate of Katz v. Comm’r, T.C. Memo. 2004-166 (disclaimer).  Text

Senda v. Comm’r, T.C. Memo. 2004-160 (gifts).

Estate of Hartsell v. Comm’r, T.C. Memo. 2004-211 (penalties).  Text

Estate of Posner v. Comm’r, T.C. Memo. 2004-112 (power of appointment).  Text

Estate of Lurie v. Comm’r, T.C. Memo. 2004-19 (marital deduction).  Text

Estate of Trompeter v. Comm’r, T.C. Memo. 2004-27, on rem. from 279 F.3d 767 (9th Cir. 2002), rev’g and rem’g  111 T.C. 57 (valuation of stock). Text

Estate of Whiting v. Comm’r, T.C. Memo. 2004-68 (marital deduction).  Text

Estate of Greve v. Comm’r, T.C. Memo. 2004-91 (power of appointment).  Text

Coleman v. Comm’r, T.C. Memo. 2004-126 (income with respect of decedent).  Text

Davis v. C.I.R., T.C. Memo. 2003-55 (T.C. 2003) (marital deductions and trusts).

Estate of Strangi v. Comm’r, T.C. Memo. 2003-145 (2003), aff’d, Strangi v. Comm’r, 417 F.3d 468 (5th Cir. 2005). Text

Estate of Aronson v. Comm’r, T.C. Memo. 2003-189 (QTIP trust).  Text

Estate of Deputy v. Comm’r, T.C. Memo. 2003-176 (valuation of stock).

Estate of Engelman v. Comm’r, 121 T.C. 4 (T.C. 2003) (disclaimer trusts).  Text

Hess v. Comm’r, T.C. Memo. 2003-251 (T.C. 2003) (Minority discounts in valuation of a closely held corporation).

Lappo v. Comm’r, T.C. Memo. 2003-258 (T.C. 2003) (valuation of family limited partnerships).

Estate of Stone v. Comm’r, T.C. Memo. 2003-309 (T.C. 2003) (family limited partnership and transfers of interest).

Estate of Armstrong v. Comm’r, 119 T.C. 220 (T.C. 2002) (donor paying of gift taxes).  Text

Estate of Bailey v. Comm’r, T.C. Memo. 2002-152 (T.C. 2002) (separating interests to take advantage of valuation).


ALABAMA

Barnett v. Estate of Anderson, 966 So.2d 915, 2007 WL 779147 (Ala. 2007) (restraint of alienation on farmland).   Text

Carey v. Howard, 950 So.2d 1131 (Ala. 2006) (Family LLC’s and option contracts for the sale of farmland).   Text

Porter v. Black Warrior Farms, L.L.C., 976 So.2d 984, 2006 WL 3692432 (Ala. 2006) (LLCs and money gifts).  Text


ARIZONA

In re Estate of Goldman, 158 P.3d 892 (Ariz. Ct. App. 2007) (valuation at abatement).  Text


ARKANSAS

Roberson v. Roberson, 561 S.W.3d 737, 2018 Ark. App. 423 (Ct. App. 2018) (irrevocable credit shelter trust). Text

Grunwald v. McCall, 2014 Ark. App. 596, 446 S.W.3d 217 (Ark. Ct. App. 2014) (dispute over transfer of farm land from trust assets). Text

Estate of Adair v. Adair, 427 S.W.3d 733 (Ark. Ct. App. 2013) (dispute over farm equipment ownership between estate and widow of deceased). Text

Lookadoo v. Switzer, 2010 Ark. App. 853, — S.W.3d —, 2010 WL 5115411 (Ark. Ct. App. 2010) (use of trusts to hold farmland for benefit of another after death).  Text

Rice v. Seals, 2010 Ark. App. 393, — S.W.3d —-, 2010 WL 1790472 (Ark. Ct. App. 2010) (confirming sale and distribution of estate).  Text


CALIFORNIA

Romans v. Pearce, No. F055910, 2009 WL 1628094 (Cal. Ct. App. June 11, 2009) (transfer of trust to LLC).  Text

Brichetto v. Brichetto, No. F053479, 2009 WL 1481266 (Cal. Ct. App. May 28, 2009) (reallocation of trust assets; no breach of fiduciary duties).  Text


COLORADO

Whitewater Hill, LLC v. Indus. Claim Appeals Office of Colo., 345 P.3d 984 (Colo. Ct. App. 2015) (delineating when agricultural employer is obligated to pay unemployment compensation taxes). Text


CONNECTICUT

Acerbo v. Town of Columbia, HHBCV146026155S, 2016 WL 6499098 (Conn. Sup. Ct. Oct. 11, 2016) (forestry included in definition of “farming,” and thus machinery used in forestry business qualified as “farming machinery” exempt from local property taxes).

Mitchell v. Redvers, 22 A.3d 659, 130 Conn. App. 100 (App. Ct. 2011) (Marketable Title Act). Text

Cecarelli v. Bd. of Assessment Appeals of the Town of N. Branford, 863 A.2d 677 (Conn. 2005) (conveyance of development rights to the state).  Text


DELAWARE

In re Estate of Marvel, No. 152 (Del. Ch. 2018) (farming business was determined a corporate entity and was not improperly valued by the estate). Text

Johnson v. Legrand, No. 2522-K-MG, 2009 WL 691924 (Del. Ch. Mar. 4, 2009) (remaindermen interest in life estate).  Text


FLORIDA

Brigham v. Brigham, 11 So.3d 374 (Fla. Dist. Ct. App. 2009) (transfer of trust property to trustee was void).  Text


GEORGIA

Callaway v. Willard, 830 S.E.2d 464, 351 Ga. App. 1 (Ct. App. 2019) (failure to distribute trust remainder deemed unreasonable).

Clements v. Weaver, 687 S.E.2d 602 (Ga. Ct. App. 2009) (validity of contract over decedent’s will).  Text

Effingham County B. of Tax Assessors v. Samwilka, Inc., 629 S.E.2d 501 (Ga. Ct. App. 2006) (conservation use valuation).  Text


IDAHO

Thompson Dev., LLC v. Idaho Bd. of Tax Appeals, 289 P.3d 48 (Idaho 2012) (municipal zoning ordinance irrelevant in determination of whether property qualified for state agricultural tax exemption). Text

Beus v. Beus, 254 P.3d 1231, 151 Idaho 235 (ID. 2011) (three brothers were trustees of farm. Two brothers brought action against the third who was leasing the property. Court held that the lease could be terminated). Text


ILLINOIS

In re Estate of Siedler, 2019 IL App (5th) 180574 (Ill. App. Ct. 2019) (legatee offers higher purchase price for farm than will’s optionee but does not qualify as third party purchaser). Text

Parks v. Parks, 2019 IL App (3d) 170845 (Ill. App. Ct. 2019) (dispute over title to farm; prior owner’s descendants seek ejectment of current owners). Text

Erdman Dairy, Inc. v. Ill. Dep’t Revenue, 118 N.E.3d 622 (Ill. Ct. App. 2018) (reversing decision that silage bags used in production agriculture are not equipment that qualifies for tax exemption, and remanding the question of whether they are “essential” for production agriculture so as to qualify for the exemption). Text

In re Estate of Markert, 898 N.E.2d 715 (Ill. App. Ct. 2008) (violations of the Uniform Fraudulent Transfers Act).  Text


INDIANA

Bergal v. Bergal, Case No. 19A-CT-1062, 2020 WL 4331518 (Ind. Ct. App. 2020) (ordering assets diverted away from trust by decedent’s wife be restored to trust and affirming trial court’s application of Dead Man’s Statute regarding alleged statements of decedent). Text

Homan v. Estate of Homan, 121 N.E.3d 1104 (Ind. Ct. App. 2019) (improperly created trust). Text

Ferguson v. Estate of Ferguson, 40 N.E.3d 881 (Ind. Ct. App. July 20, 2015) (surety bond to stay the sale of farm by one of the estate’s heirs). Text

Fulp v. Gilliland, 998 N.E.2d 204 (Ind. 2013) (settlor of revocable trust’s fiduciary duty to other beneficiaries). Text

Indiana Dep’t of State Revenue, Inheritance Tax Div. v. Estate of Daugherty, 938 N.E.2d 315 (Ind. Tax Ct. 2010) (deductibility of farming expenses for inheritance tax purposes).  Text

Ind. Dep’t of State Revenue, Inheritance Tax Div. v. Estate of Parker, 924 N.E.2d 230 (Ind. T.C. 2010) (valuation and appraisal).  Text

In re Estate of Compton, 919 N.E.2d 1181 (Ind. Ct. App. 2010) (undue influence by son).  Text

In re Estate of Brown, No. 33A05-0805-CV-306, 2008 WL 5273985 (Ind. Ct. App. Dec. 19, 2008) (ordering heirs to pay for specific bequests in order to retain farm).

First Farmers Bank & Trust Co. v. Whorley, 891 N.E.2d 604 (Ind. Ct. App. 2008) (breach of fiduciary duty).  Text

In re Guardianship of E.N., 877 N.E.2d 795 (Ind. 2007) (estate plan for a ward).  Text

Graham Creek Farms v. Indiana Department of State Revenue, No. 49T10-0007-TA-87, 2004 WL 3105682 (Ind. T.C. 2004) (agricultural land and state use tax).  Text


IOWA

In re Estate of Burge, No. 19-1881 (Iowa Ct. App. Mar. 17, 2021) (court review of farmland transfer under will provision). Text

In re Estate of Schaul, No. 19-1394 (Iowa Ct. App. Nov. 4, 2020) (remanding on issue of intentional interference with inheritance). Text

In re Estate of Cawiezell, No. 19-1214 (Iowa Ct. App. Nov. 4, 2020) (reviewing district court’s construction of will). Text

Cich v. McLeish, No. 18-0069 (Iowa Ct. App. Mar. 6, 2019) (discussing formation of a confidential relationship, breach of fiduciary duty as power of attorney, intentional interference with inheritance, and damages under the doctrine of ademption). Text

Carson v. Rothfolk, 838 N.W.2d 868 (Table), 2013 WL 4009790 (Iowa Ct. App. 2013) (fraudulent transfer dispute; decedent’s estate’s entitlement to profits from crops planted before decedent’s death, but harvested after death). Text

Thilges v. Reding, 808 N.W.2d 756 (Iowa Ct. App. 2011) (right to purchase in will.) Text

Unterberger v. Bresnahan, No. 09-15338, 2010 WL 2925843 (Iowa. Ct. App. July 28, 2010) (plaintiff sues to rescind contract for sale of farmland for fraud).  Text

In re Estate of Roethler, 789 N.W.2d 165 (Iowa Ct. App. 2010) (construing clause in will that granted purchasing option).  Text

In re Weitzel, 788 N.W.2d 397 (Iowa Ct. App. 2010) (removal of trustee).  Text

Giltner v. Estate of Giltner, No. 07-2117, 2008 WL 5412075 (Iowa Ct. App. Dec. 31, 2008) (executor’s claim for cash rent).  Text

In the Matter of the Estate of Donald F. Riebhoff, 2006 Iowa App. LEXIS 225 (Iowa Ct. App. 2006) (abatement).  Text

In re Rinaldo Revocable Trust, 696 N.W.2d 41 (Iowa 2005) (trusts).  Text


KANSAS

Roenne v. Miller, 475 P.3d 708 (Kan. Ct. App., 2020) (discussing fiduciary duties of trustee of discretionary trust). Text

Matter of Reeve Cattle Co., Inc., 392 P.3d 559 (Kan. Ct. App. 2017) (dispute whether mixer-feeder trucks used to haul animal feed were included in definition of “trucks” to qualify for specific tax exemption). Text

In re Estate of Oswald, 244 P.3d 698 (Kan. Ct. App. 2010) (distribution of farmland through probate). Text

In re Estate of Hjersted, 175 P.3d 810 (Kan. 2008) (valuing of farmland).  Text

In re Estate of Nevius, 172 P.3d 1221 (Table) (unpublished disposition), 2007 WL 4577908 (text of Court’s Memo. Op.) (Kan. Ct. App. 2007) (allocating the tax benefits of special use valuation among heirs).   Text


KENTUCKY

Bickett v. Cecil, No. 2014-CA-001985-MR (Ky. Ct. App. Dec. 8, 2017) (oral trust agreement). Text

Amos v. Clubb, No. 2009-CA-001544-MR, 2010 WL. 5018471 (Ky. Ct. App. Dec. 10, 2010) (distribution of farmland through will).  Text

Williams v. Farmers Stockyard, Inc., 297 S.W.3d 586 (Ky. Ct. App. 2009) (workers compensation benefits are not exempt from claims of estate’s creditors).  Text


MARYLAND

Layfield v. Insley, 2016 WL 4379230 (Md. Ct. Spec. App. Aug. 17, 2016) (division of assets and liabilities of family farm upon death of father and son, who ran the farm as a partnership).


MASSACHUSETTS

Valley Green Grow, Inc. v. Town of Charlton, Misc. Case No. 18 MISC 000483 (RBF), 2019 WL 3815837 (Mass. Land Ct. Aug. 14, 2019) (dispute involving classification of cannabis grown for recreational use to determine whether it could be grown within town’s limits under town’s zoning laws).

Cmty. Involved in Sustaining Agric., Inc. v. Bd. of Assessors, No. 13-P-1050, 19 N.E.3d 366 (Table), 2014 WL 5801445 (Mass. Ct. App. 2014) (agriculturally focused non-profit run for “public good” such that it qualified for charitable organization tax exemption). Text


MICHIGAN

TruGreen Limited Partnership v. Dep’t of Treasury, — N.W.2d –, 2020 WL 1845580 (Mich. Ct. App. 2020) (agricultural tax exemption reserved for farm and horticulture businesses, not lawn care companies not involved in crop cultivation). Text

Leavine v. Gembarski, No. 336094, 2018 WL 1020685 (Mich. Ct. App. Feb. 22, 2018) (dispute over decedent’s intent, based on writings created during lifetime, to compensate plaintiff for uncompensated assistance on decedent’s farm). Text

Bowser v. Bowser, No. 279007, 2009 WL 152500 (Mich. Ct. App. Jan. 22, 2009) (division of farm property and income).  Text

Carl I. Lindsey Revocable Trust v. Twp of Otsego, 2007 WL 4208969 (Mich. Ct. App. 2007) (challenge to property taxes on property designated as farmland for estate tax purposes).


MINNESOTA

In re Estate of Engelkes, No. A19-1950 (Minn. Ct. App. Dec. 14, 2020) (will contest). Text

Svihel Vegetable Farm, Inc. v. Dep’t Emp. & Econ. Development, 929 N.W.2d 391 (Minn. 2019) (agricultural employer liable for unemployment-insurance taxation for wages paid to temporary workers holding H-2A and J-1 visas). Text

In re Estate of Farnes, 2018 WL 4397449 (Minn. Ct. App. Sep. 17, 2018) (dispute over ownership of farmland and ability to claim transfer of the land to estate as gift for tax purposes after decedent’s death). Text

In re Estate of McMullen, A16-1854, 2017 WL 2729605 (Minn. Ct. App. June 26, 2017) (oral lease for term of years entered before intestate farm owner’s death enforced against heirs’ desire to sell inherited farm). Text

Estate of Harwick ex re. Harwick v. Harwick, No. A10-76, 2010 WL 3396910 (Minn. Ct. App. Aug. 31, 2010) (dispute over ownership of farmland following death of owner).  Text

Am. Crystal Sugar Co. v. County of Polk, Nos. C1-05-574, C4-06-367, 2009 WL 2431376 (Minn. T.C. Aug. 5, 2009) (appeal of assessment of property taxes on sugar beet processor).

In Myrtle Haack Irrevocable Trust Agreement, No. A08-1998, 2009 WL 2016938 (Minn. Ct. App. July 14, 2009) (reversing trial court decision undo transaction involving trust assets).  Text

Gilyard v. Lichtsinn, No. A08-0243, 2008 WL 5137126 (Minn. Ct. App. Dec. 9, 2008) (trustee’s failure to allow exercise of purchase option).  Text


MISSISSIPPI

Harris v. Waters, 40 So.3d 657 (Miss. Ct. App. July 27, 2010) (challenge to failure to award farm equipment to widow).  Text


MISSOURI

Estate of Collins v. Collins, Nos. SD37185 & SD37286 (Mo. Ct. App. 2022) (finding that decedent and former wife had a partnership in cattle operation, thus former wife had right to cattle and equipment). Text

IN THE MATTER OF JOSEPH H. KEEVEN REVOCABLE TRUST, No. ED106034 (Mo. Ct. App. Mar. 20, 2018) (trustee removal). Text

Pullen v. Flowers, 509 S.W.3d 131 (Mo. Ct. App. 2016) (shareholders of closely held corporation lacked standing to contest corporation’s conveyance of its farm property). Text

Hoefer v. Musser, 417 S.W.3d 330 (Mo. Ct. App. 2013) (failure to record deed as part of trust containing farm). Text

Seggelke v. Seggelke , 319 S.W.3d 461 (Mo. Ct. App. 2010) (treatment during divorce of proceeds from sale of marital farm and farm equipment)   Text


MONTANA

Ecton v. Ecton, 300 P.3d 706, 2013 M.T. 114 (Mont. 2013) (testor’s intent subject to special farm property valuation). Text

Farmers Union Mut. Ins. Co. v. Bodell, 197 P.3d 913 (Mont. 2008) (farm liability insurance did not cover auto accident).  Text


NEBRASKA

In re Estate of Adelung, 947 N.W. 2d 269 (Neb. 2020) (power of attorney and collection of farm rents).

In re Trust Created by Fenske, 930 N.W.2d 43 (Neb. 2019) (trustee removal). Text

In re Estate of Forgey, 906 N.W.2d 618, 298 Neb. 865 (2018) (failure to distribute trust corpus). Text

Green v. Morrill Cty. Bd. Of Equal., 911 N.W.2d 551, 299 Neb. 933 (2018) (errors in State’s methodology for assessing grasslands did not change valuation of agricultural land).  Text

In re Estate of Etmund, 297 Neb. 455 (Neb. 2017) (whether sale of farm estate property to tenant was “commercially reasonable”). Text

Burdess v. Washington Cty. Bd. of Equal., 903 N.W.2d 35, 298 Neb. 166 (2017) (wasteland properly valued at special rate for agricultural land). Text

Farmers Coop. v. State, 893 N.W. 728 (Neb. 2017) (interpreting meaning of depreciable repairs or parts used in commercial agriculture to determine eligibility for sales or use tax exemption). Text

In re Rolf H. Brennemann Testamentary Trust, 849 N.W.2d 458, 288 Neb. 389 (2014) (duty to beneficiary to report and inform). Text

Krings v. Garfield Cty. Bd. of Equal, 835 N.W.2d 750, 286 Neb. 352 (2013) (property with wetlands easement was improperly valued as agricultural land). Text

In re Margaret Mastny Revocable Trust, 794 N.W.2d 700 (Neb. 2011) (consideration of indebtedness of child trust beneficiary who engaged in farming with settlors). Text

Wilson v. Fieldgrove, 787 N.W.2d 707 (Neb. 2010) (procedure of terminating year-to-year farm lease after death of tenant).  Text

In re Estate of Eriksen, 716 N.W.2d 105 (Neb. 2006) (farm valuation).  Text

In re Trust Created by Harold Inman, 269 Neb. 376 (2005) (sale of trust property).  Text


NEW JERSEY

Hertz v. Borough of Lincoln Park, 31 N.J. Tax 1 (NJ T.C. 2019) (unmanaged woodlands and naturally occurring berries not counted toward acreage amount needed to claim agricultural property tax exemption). Text

NJ Turnpike Auth. V. Twp. Of Monroe, 28 N.J. Tax 158 (N.J.T.C. 2014) (land formerly designated as farmland subject to roll-back taxes when converted to recreational and conservation purposes by municipal government). Text

Rosenblum v. Borough of Closter, A-3340-11T4, 2013 WL 2338709 (N.J. Sup. Ct. May 30, 2013) (uncleared woodlands used for livestock grazing and other “minimal” agricultural land uses did not qualify property for tax exemption applicable to land “actively devoted to agricultural activity”). Text

Brighton v. Rumson Borough, 22 N.J. Tax 39, 41-42 (N.J.T.C. 2005) (valuation of land used to raise miniature horses).   Text

Alexandria Twp. V. Orban, 21 N.J. Tax 298 (N.J.T.C. 2004) (valuation of woodlands as agricultural lands).  Text

Van Vugt v. Pequannock Twp., 20 N.J. Tax 129 (N.J.T.C. 2002) (agricultural land valuation).  Text


NEW MEXICO

Jicarilla Apache Nation v. Rodarte, 103 P.3d 554 (N.M. 2004) (agricultural use exemption).  Text


NEW YORK

Dineen v. Wilkens, 155 A.D.3d 607 (N.Y. Sur. 2017). Text

Matter of Synergy, LLC v. Kibler, 124 A.D.3d 1261 (N.Y. Sup. Ct. 2015) (company operating facility to anaerobically digest cow manure not eligible for tax exemption as “manure storage and handling facility”). Text

In re Cady, No. 10-30737, 2010 WL 4723555 (Bankr. N.D. N.Y. Nov. 22, 2010) (right of succession of family farm).

In re Estate of Romano, 801 N.Y.S.2d 781 (N.Y. Sur. 2005) (§ 6166 and the deferment of estate taxes).


NORTH DAKOTA

Matter of Estate of Albrecht 938 N.W.2d 151 (ND 2018) (ownership interest in farming equipment). Text


NORTH CAROLINA

Collier v. Bryant, 719 S.E.2d 70  (N.C. Ct. App. 2011) (breach of fiduciary duty in farm sale). Text

Dunn v. Cook, 693 S.E.2d 752 (N.C. Ct. App. 2010) (challenging trustee).  Text

Woods v. Mangum, 682 S.E.2d 435 (N.C. Ct. App. 2009) (existence of settlement agreement).  Text


OHIO

Meehan v. Smith, 2022-Ohio-2359 (Ohio Ct. App. 2022) (discussing who has formed an attorney-client relationship when multiple parties are involved in an estate plan).  Text

Nichols v. Bixler, 167 N.E.3d 32 (Ohio Ct. App. 2021) (agricultural use value and valuation). Text

Fahncke v. Fahncke, 151 N.E.3d 1130 (Ohio Ct. App. 2020) (agricultural use valuation). Text

Verhoff v. Verhoff, 2019-Ohio-3836, 2019 WL 459201 (Ohio Ct. App. 2019) (sibling dispute over formation of agreement to split interest in family farm after parent-owner’s death). Text

Wilhelm v. Coverstone, 118 N.E.3d 970 (Ohio Ct. App. Aug. 3, 2018) (family dispute over life estate and shared interest in farm). Text

Bogar V. Baker, 97 N.E.3d 1109 (Ohio Ct. App. Sep. 21, 2017) (whether bequest of real estate included farm equipment). Text

In re Estate of Bohl, 60 N.E.3d 511 (Ohio Ct. App. Feb. 22, 2016) (executor’s claim for reimbursement of expenses from estate). Text

Wetland Preservation Ltd. v. Corlett, 975 N.E.2d 1033 (Ohio Ct. App. 2012) (wetlands devoted to conservation purposes qualified for “current agricultural use valuation” to assess tax obligation). Text

Maralgate, L.L.C. v. Greene Cty. Bd. of Revision, 130 Ohio St.3d 316 (Ohio Ct. App. 2011) (Real property under common ownership with larger farm qualified for agricultural use valuation.)

Arnott v. Arnott, No. 09CA25, 2010 WL 4376650 (Ohio Ct. App. Nov. 1, 2010) (option price of farm following dissolution of trust).

Strasburg v. Strasburg, No. 2-10-12, 2010 WL 3075773 (Ohio Ct. App. Aug. 9, 2010) (treatment during divorce of farmland inherited during marriage).  Text

Swank v. Swank, No. 10-CA-2, 2010 WL 2643371 (Ohio Ct. App. June 30, 2010) (division of the family farm).  Text

Revocable Trust of Rice v. Ohio, No. 23082, 2009 WL 1002755 (Ohio Ct. App. Apr. 10, 2009) (reformation of trust).  Text

Rodgers v. Pahoundis, 2008 Ohio 4468 (Ohio Ct. App. 2008) (real estate belonging to the estate).  Text

Shoemaker v. Gindlesberger, 118 Ohio St.3d 226, 887 N.E.2d 1167 (Ohio 2008) (suit against an attorney for increasing the estate tax burden faced by the estate). Text

Wetland Res. Ctr., LLC v. Marion Cty. Aud., 809 N.E.2d 1202 (Ohio Ct. App. 2004) (agricultural land use valuation).


OKLAHOMA

In re Estate of Eagleton, 394 P.3d 284 (Okla. Civ. App. 2016) (wife seeks forced share probate distribution of farm as estate property). Text

Am. SW Props., Inc. v. Tulsa Cty. Bd. of Equalization, 338 P.3d 647 (Okla. Ct. Civ. App. 2014) (affirming classification of property used to bale grass as commercial and not agricultural for tax purposes). Text

In re Estates of Markes, 211 P.3d 229 (Okla. Civ. App. 2009) (reversing trial court’s refusal to confirm sale).  Text


OREGON

Pollock & Sons, Inc. v. Umatilla Cty. Assessor, TC-MD 120842N, 2013 WL 3783733 (Or. T.C. 2013)  (tax exemption for “farm machinery and equipment” applied if machinery and equipment used for “placing in storage of farm crops” but not for “processing” fruit crop). Text

In re Finear, No. 060084D3, 2011 WL 521161 (Or. Ct. App. Feb. 16, 2011) (husband awarded previously-inherited farm as separate property after divorce).  Text

In re Marriage of Forney, 244 P.3d 849 (Or. Ct. App. 2010) (husband retains full interest in farmland after divorce).  Text

Estate of Pierson v. Dep’t of Revenue, TC 4886, 2010 WL 107954 (Or. T.C. Jan. 13, 2010) (application of state inheritance tax).  Text

Force v. Dep’t of Revenue, No. TC-MD 070651B, 2008 WL 5191844 (Or. T.C. Dec. 11, 2008) (state determination of estate tax).

Wallace v. Marion County Assessor, TC-MD 080928B, 2008 Or. Tax LEXIS 245 (Or. T.C. Nov. 25, 2008)

Kidder v. Olsen, 31 P.3d 1139 (Or. Ct. App. 2001) (upholding sale of farm despite expiration of preferential purchase option in will). Text


PENNSLYVANIA

Matter of Estate of Albert, No. 1550 WDA 2015, 2017 WL 696819 (Pa. Sup. Ct. Feb. 22, 2017) (provision of will stating farmland had to be operated as a farm and for profit or be divided to heirs enforced). Text

In re Estate of Plance, 644 Pa. 232 (Pa. 2017) (effective delivery of deeds to convey farm to trust). Text

Estate of McLaughlin v. Crytzer, No. 1711 WDA 2012, 2013 Wl 11255500 (Pa. Sup. Ct. Sep. 23, 2013) (construing separate testamentary documents as one to determine that two parcels of land constituted a single farm for purposes of sale). Text


SOUTH DAKOTA

Trask v. Meade Cty. Comm., 943 N.W.2d 493 (SD 2020) (valuation of agricultural land using productivity-based model). Text

Stockwell v. Stockwell, 790 N.W.2d 52 (S.D. 2010) (disputed transfer of land from father to son following father’s death).  Text

Peterson v. Feldmann, 784 N.W.2d 493 (S.D. 2010) (beneficiary of living trust involving farmland seeks to invalidate trust agreement for undue influence).  Text

DFA Dairy Fin. Serv., L.P. v. Lawson Special Trust, 781 N.W.2d 664 (S.D. 2010) (failure to obtain trustee’s signature to mortgage farm).  Text

Rindal v. Sohler, 658 N.W.2d 769, No. 22246, 22258, 2002 WL 32041254 (S.D. Mar. 5, 2003) (cancellation of a contract for deed).  Text

Coop. Agronomy Servs. v. S.D. Dep’t of Revenue, 668 N.W.2d 718 (S.D. 2003) (fertilizer storage service subject to state income taxation).  Text


TENNESSEE

Frye v. Kimball, 2014 WL 495340 (Tenn. Ct. App. 2014) (unsigned agreement not a valid revocation of trust). Text

Hakanson v. Holland, E200901401COAR3CV, 2010 WL 2812571 (Tenn. Ct. App. July 16, 2010) (construing a trust document).  Text

Ralston v. Hobbs, 306 S.W.3d 213 (Tenn. Ct. App. 2010) (breach of fiduciary duty by attorney-in-fact).  Text

Ralston v. Hobbs, No. M2008-01637-COA-R3-CV, 2009 WL 1564798 (Tenn. Ct. App. June 4, 2009) (breach of fiduciary duty by attorney-in-fact).


TEXAS

Kinsel v. Lindsey, 526 S.W.3d 411 (Tex, 2017) (interference with inheritance. Settlors’ decision to amend trust and sell ranch property.) Text

Parker Cty. Appraisal Dist. v. Francis, 436 S.W.3d 845 (Tex. Ct. App. 2014) (land that qualifies for open-space land tax exemption may simultaneously qualify as residence homestead exemption). Text

Vela v. GRC Land Holdings, Ltd., 383 S.W.3d 248 (Tex. Ct. App. 2012) (special warranty deed conveying interest in ranch). Text

Graves v. Tomlinson, 329 S.W.3d 128 (Tex. Ct. App. 2010) (determining whether farm equipment is separate or community property).  Text

Cordillera Ranch Ltd. v. Kendal County Appraisal Dist., 136 S.W.3d 249 (Tex. Ct. App. 2004) (requirements for open-space valuation).  Text


UTAH

Rawlings v. Rawlings, 358 P.3d 1103 (Utah 2015) (imposition of constructive trust on family farm in favor of siblings of grantees). Text

Rawlings v. Rawlings, 240 P.3d 754 (Utah 2010) (imposition of constructive trust on family farm in favor of siblings of grantees).  Text

In re Fisher Family Inter Vivos Revocable Trust, 221 P.3d 845 (Utah Ct. App. 2009) (conversion of trust property).  Text

Rawlings v. Rawlings, 200 P.3d 662 (Utah Ct. App. 2008) (imposing constructive trust on family farm transfer).  Text

Kunzler v. Kunzler, 190 P.3d 497 (Utah Ct. App. 2008) (gifting of farmland before a divorce). Text

Shiba v. Shiba, 186 P.3d 329 (Utah 2008) (1031 exchange of farmland).  Text


VERMONT

Nordic Holsteins LLC v. Town of Charlotte, Sup. Ct. Docket No. 2019-066, 2019 WL 4928681 (Vt. Oct. 4, 2019) (change in land valuation method for land enrolled in state agricultural tax program). Text

In re Estate of Lovell, 25 A.3d 560 (Vt. 2011) (son acting as attorney-in-fact could not transfer father’s farm to himself and his brother when father’s POA did not explicitly grant gifting the estate in this manner). Text


WASHINGTON

In re Estate of Sherry, 240 P.3d 1182 (Wash. Ct. App. Oct. 19, 2010) (intent of testator regarding succession of farmland).  Text

See v. Hennigar, 213 P.3d 941 (Wash. Ct. App. 2009) (community property agreement did not change property upon death of one party).  Text

In re Estate of Johnson, Nos. 26312-6-III, 26362-2-III, 2008 WL 4789229 (Wash. Ct. App. Nov. 4, 2008) (sale of trust farmland to another beneficiary).  Text


WEST VIRGINIA

Presnell v. Presnell, 241 W.Va. 291 (W.Va., 2019) (dispute over partition and sale of family farm). Text

Rosier v. Rosier, 705 S.E.2d 595, 2010 WL 4781428 (W.Va. Nov. 23, 2010) (disputed ownership of farm after death of testator).  Text

United Bank, Inc. v. Blosser, 624 S.E.2d 815 (W.Va. 2005) (distribution of trust assets).  Text

Proudfoot v. Proudfoot, 591 S.E.2d 767 (W.Va. 2003) (sale of trust property).  Text


WISCONSIN

In re Estate of Popp, 349 Wis. 2d 526 (Wis. Ct. App. 2013) (interpreting language in a will and quit-claim deeds regarding farm real estate and heirs’ rights in probate). Text

Godlewski v. Godlewski Living Trust, No. 2009AP1995. (Wis. Ct. App. 2010), aff’d, Godlewski v. Godlewski Living Trust, 786 N.W.2d 490 (Wis. Ct. App. 2010) (determining proper jurisdiction for sale of land held by trust).  Text

In re Estate of Pawlisch, 675 N.W.2d 811 (Wis. 2004) (disposition of trust assets).

In re Estate of Frank, 671 N.W.2d 865 (Wis. 2003) (sale of estate property).

Fee v. Bd. of Review for Florence, 657 N.W.2d 112 (Wis. Ct. App. 2002) (property assessment for federal conservation easements).  Text

Mallo v. Wisconsin Dep’t of Revenue, 645 N.W.2d 853 (Wis. 2002) (use value assessment of agricultural land).  Text

In re Estate of Persha, 649 N.W.2d 661 (Wis. 2002) (will contest, undue influence).  Text


WYOMING

Helmut J. Mueller Limited Partnership v. Treanor, 430 P.3d 733 (Wyo. 2018) (taxpayers could not establish that their property qualified as agricultural as required). Text

EGW v. First Federal Savings Bank of Sheridan, 413 P.3d 106 (Wyo. 2018) (In terrorem clause valid and enforceable). Text

Willey v. Willey, 385 P.3d 290 (Wyo. 2016) (burden of demonstrating undue influence over testamentary trust). Text

Brown v. Arp & Hammond Hardware, 141 P.3d 673 (Wyo. 2006) (valuation of minority interests).  Text

Johnson v. Reiger, 93 P.3d 992 (Wyo. 2004) (fiduciary duty to ranch, undue influence).  Text

Rock Springs Land & Timber, Inc. v. Lore, 75 P.3d 614 (Wyo. 2003) (interpretation of trust language).  Text

Warnick v. Warnick, 76 P.3d 316 (Wyo. 2003) (partnership dissolution).  Text