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C:\TEMP\Aodhoov.wpd [PFP#980034290]
The Tenth Circuit distinguished the Tax Court s decision in Estate of Maddox, and specifically agreed with that decision, because the estate valued the real property using the special use value and therefore the $750,000 limitation provided by section.

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Cattle Ranch Support Property Wyoming
Looking for cattle ranch to support a new rancher. Interested in 300+ mother cows, BLM, and forest permits.

Cattle Ranch Tractor Calves Bulls Oklahoma
270 Acre Cattle Ranch in Valliant, OK/ ALL-INCLUDE----Riding access to 400 acres--Red River frontage---4 bed/2 bath cabin/home---- Plenty of fishing and hunting--Cattle, Tractor, calves, bulls, 80 ft barn including--Red River frontage

Turn-key Cattle Horse Ranch Michigan
80 acre ranch located in Central Michigan, log home, big barns, could be sold turn key with spring calving hereford cattle, some horses, 90 horse tractor with attachments, etc.

Pasture Cattle Ranch Property Colorado
Looking for pasture around northeast CO. or NE panhandle for 10 - 30 pairs from mid April thru Sept.

Property Ranch Cattle Farm Oregon
WANTED RANCH for lease or purchase for 350-500 mother cows. Need headquarter, feed, & hay. All properties will be considered.

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