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)
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GRATs Valued as Single Life Annuity
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.