Davis v. United States

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June 13, 2007

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7999 Amusement and Recreation Services, NEC
713290 Other Gambling Industries
estate and gift taxation
Davis v. United States
2007 U.S. Dist. LEXIS 43432
Federal Court
New Hampshire
United States District Court
Peter S. Black, Stephen T. Lyons, Valerie Wright, William C. Knowles
Sommer (estate); Goldsholle and Jarrell (government)
McAuliffe

Summary

Second Circuit finds that although IRC annuity tables do not account for lack of marketability of lottery payments, the discount is not so substantial as to warrant departure therefrom.
Davis v. United States
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