Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, February 27, 2009

IRC § 7520 tables deemed to reflect market value of lottery annuities

LotteryIn Negron v. United States, No. 07-4460, 2009 WL 186195 (6th Cir. Jan. 28, 2009), the Sixth Circuit held that the IRC’s annuity tables properly value lottery annuities for estate tax purposes.

https://lawprofessors.typepad.com/trusts_estates_prof/2009/02/irc-7520-tables.html

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