Estate of Gribauskas v. Commissioner

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March 8, 2001

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estate and gift taxation
Estate of Gribauskas v. Commissioner
116 T.C. 142
US
Federal Court
United States Tax Court
Nims

Summary

At issue is whether an interest held at death by Paul C. Gribauskas (decedent), in 18 annual installments of a lottery prize, must be valued for estate tax purposes.