Friday, February 27, 2009
IRC § 7520 tables deemed to reflect market value of lottery annuities
In 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