P, Dooley (D), and Louise Grettum are the children of Fred and Harriet Wucherpfennig. Fred died in 1964 and Harriet died in 1977. The family farm, consisting of four quarters of land, passed to P, D, and Louise by their parents' wills. The quarter which includes the farmstead, known as the 'home quarter,' was devised as follows: two-thirds undivided interest to P, one-sixth undivided interest each to D and Louise. Each of the three children received a one-third undivided interest in the remaining three quarters. D expressed an interest in selling her share of the property to P. On 4 January 1979, D sent to Robert Case, the attorney handling the probate of the estate, a letter which stated: 'Now if P wants to buy my share of the real estate, I will sell it to him for $200 an acre, provided it is a cash deal & handled promptly.' Case responded by letter dated 13 January 1979, stating that P was 'interested' in purchasing D's interest in the property. Case subsequently followed up with another letter, dated 17 February 1979, the entire text of which states: 'P has made arrangements with the Federal Land Bank to secure funds to purchase your interest in the estate farmland and we are therefore ready to proceed with this transaction. Please let me know the exact dollar amount that you expect to receive for your interest in the land. 'I must know also if you are willing to sign the agreement relating to Special Use Valuation. 'Please let me hear from you regarding these matters.' D did not respond and then revoked her offer to sell the land to P by a letter dated 9 March 1979. P brought an action seeking to enforce the contract which he alleges was formed. P's specific performance action was tried first. The district court found that there was no acceptance of D's offer and that even if there had been an acceptance the resulting contract could not have been specifically enforced. P appealed.