A dispute between the Internal Revenue Service and an estate in 1988 that first raised the question of whether it was necessary to elect at least 25 percent of the gross estate for special use valuation1 has erupted again in the same federal jurisdiction, the Central District of Illinois.2 The outcome, thus far, is the same as in the 1988 case (a decision in favor of the estate). However, a final decision in the case was held in abeyance pending resolution of issues relating to the requirement as to the degree of formality needed for “an arrangement calling for material participation” by an eligible party.3