Patricia A. and John C. Schott v. CIR (Schott I)

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May 9, 2001

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estate and gift taxation
Patricia A. and John C. Schott v. CIR (Schott I)
T.C. Memo. 2001-110
US
Federal Court
United States Tax Court
Cohen

Summary

The Tax Court concluded that grantor retained annuity trusts (GRATs) from the plaintiffs should be valued as single life annuities rather than dual life annuities. It reached this decision after considering the fact that the grantor of each trust retained ...
Patricia A. and John C. Schott v. CIR (Schott I)
PDF, Size: 364 KB

See Also

GRATs Valued as Single Life Annuity

Legal and Court Case Update
May 9, 2001

The Tax Court concluded that grantor retained annuity trusts (GRATs) from the plaintiffs should be valued as single life annuities rather than dual life annuities.