Inheritance tax exemption denied when asset sale price was 80% of market value exceeding 75% threshold.

The Supreme Administrative Court dismissed the appeal regarding the application of inheritance tax exemption rules. The father sold the farm to his son at 80% of the market value, which exceeded the 75% threshold for the special private use exemption under the Farm Business Income Tax Act. The court ruled that because the value of machinery, equipment, and livestock exceeded three-quarters of the market value, the specific exemption provisions could not be applied to this transaction.