Patricia Schott v. CIR (Schott II)

BVLaw
Full Text of Court Cases
February 18, 2003

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (1,843 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
8111 Legal Services
estate and gift taxation
Patricia Schott v. CIR (Schott II)
No. 02-70007 (9th Cir. 2003)
US
Federal Court
9th Circuit
United States Court of Appeals
Noonan

Summary

The U.S Court of Appeals for the Ninth Circuit reversed the Tax Court and concluded that grantor retained annuity trusts established for the life of the grantor and the life of the grantor’s spouse, if the grantor dies before the expiration of the GRAT, w ...
Patricia Schott v. CIR (Schott II)
PDF, Size: 36 KB

See Also

Interest From Dual-Life Annuity Qualifies Under Sec. 2702

Legal and Court Case Update
February 18, 2003

the U.S. Court of Appeals for the 9th Circuit determined whether interest from grantor retained annuity trusts (GRATs) qualified as dual-life annuities for gift tax purposes.