Summary
Sixth Circuit joins majority of federal courts in finding that IRS annuity tables are appropriate when valuing non-assignable lottery payments for estate tax purposes.
Negron v. United States (II)
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See Also
Lottery Case and Effect of Transfer Restrictions on Valuing Annuities
6th Circuit joins majority of federal courts in finding that IRS annuity tables are appropriate when valuing nonassignable lottery payments for estate tax purposes.