Estate of Donovan v. U.S.

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April 26, 2005

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federal taxation
Estate of Donovan v. U.S.
2005 U.S. Dist. LEXIS 7232; 2005-1 U.S. Tax Cas. (CCH) P50,322; 2005-1 U.S. Tax Cas. (CCH) P60,500; 95 A.F.T.R.2d (RIA) 2131
US
Federal Court
Massachusetts
United States District Court
David M Klemm, Edward DeFranceschi, Jason T Bell, Stephen T Lyons
Woodlock

Summary

Federal district court (Mass.) finds that IRS annuity tables do not place “unreasonable or unrealistic” value on non-assignable lottery payments for purposes of assessing estate tax.
Estate of Donovan v. U.S.
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