Because the decedent’s will granted an option to purchase real estate at “the value as finally determined for Federal Estate Tax purposes,” the court ordered the executor to file a federal estate tax return even though the estate was too small to require one and even though the filling of the return will not resolve the dispute because the executors may claim special use valuation under I.R.C. section 2032A and some of the beneficiaries may refuse to join in the required agreement to pay the additional estate tax that might become due if the property ceases to be used for a “qualified use.” Finck Estate, 12 Fid.Rep.3d 381 (Lycoming O.C. 2022)