Lottery Winner Attempts Second Win on Discounted Present Value of Annuity

Business Valuation UpdateVol. 12 No. 7
Legal and Court Case Update
July 2006
estate and gift taxation

Davis v. United States
2005 U.S. Dist. LEXIS 34372
December 19, 2005
US
Federal Court
New Hampshire
United States District Court
McAuliffe

Summary

Court assesses whether fair market value of nonmarketable annuity varies from present value of IRC annuity tables.

See Also

Davis v. United States

Court assesses whether fair market value of non-marketable annuity varies from present value of IRC annuity tables ...