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Can I have a little more detail?
Who owns the land from which the grain was produced?
Was the grain in storage before the death of the parent?
My favorite quote from Supreme Court Justice Oliver Wendell Holmes is: "If someone owns a tree, to transfer taxability with respect to the fruits of that tree, you musttransfer more than just the fruit. All or part of the tree itselfmust be transferred".
To resolve this dilemma, we need to understand the legal status of "that tree".