Honigman serves as counsel in recent tax case United States v. Ronald G. Parks et al

A U.S. district court held in the government’s suit to collect an estate’s unpaid tax liabilities that an election for special use valuation of the estate’s farm property under Internal Revenue Code section 2032A was valid on the estate’s late-filed tax return but denied the estate’s request to dismiss the government’s complaint.
For full opinion, please click:
https://www.taxnotes.com/research/federal/court-documents/court-opinions-and-orders/estate-made-valid-special-use-valuation-election-on-late-return/7fdlj