Negron: Circuits Now Split 2-2
Wendy C. Gerzog
University of Baltimore - School of Law
May 11, 2009
Tax Notes, Vol. 123, No. 6, 2009
The article discusses Negron and the circuit split on the issue of whether to value non-assignable lottery payments in a decedent's estate by means of the actuarial tables or whether that value needs to be discounted for non-marketability.
Number of Pages in PDF File: 4
Keywords: estate tax, Negron, lottery payments, non-marketability discount, valuation, Ithaca Trust
JEL Classification: H20, H29, K34Accepted Paper Series
Date posted: May 21, 2009
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