Abstract

http://ssrn.com/abstract=1402647
 
 

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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

Abstract:     
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, K34

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Date posted: May 21, 2009  

Suggested Citation

Gerzog, Wendy C., Negron: Circuits Now Split 2-2 (May 11, 2009). Tax Notes, Vol. 123, No. 6, 2009. Available at SSRN: http://ssrn.com/abstract=1402647

Contact Information

Wendy C. Gerzog (Contact Author)
University of Baltimore - School of Law ( email )
1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)
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