Lottery Case and Effect of Transfer Restrictions on Valuing Annuities

Business Valuation UpdateVol. 15 No. 4
Legal and Court Case Update
April 2009

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federal taxation
Negron v. United States (II)
2009 WL 186195 (C. A. 6)
January 28, 2009
US
Federal Court
6th Circuit
United States Court of Appeals
Teresa T Milton
Siler

Summary

6th Circuit joins majority of federal courts in finding that IRS annuity tables are appropriate when valuing nonassignable lottery payments for estate tax purposes.

See Also

Negron v. United States (II)

Full Text of Court Cases
January 28, 2009

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.