Van Alen: A Reasonable Consistency

4 Pages Posted: 13 Jan 2014

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: January 13, 2014


In Van Alen, the Tax Court held that the duty of consistency required that two of the decedent’s children use the section 2032A basis valuation figures to determine gain on the sale of their interest in the decedent’s ranch, which was left to them in trust. The siblings had argued that their stepmother erroneously completed their father’s estate tax return.

Keywords: estate tax, duty of consistency, special use valuation, basis, Van Alen, section 2032A

JEL Classification: H20, H24, H25, H29, K34

Suggested Citation

Gerzog, Wendy C., Van Alen: A Reasonable Consistency (January 13, 2014). Tax Notes, Vol. 142, No. 2, 2014, Available at SSRN:

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

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Baltimore, MD 21218
United States
410-837-4522 (Phone)

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