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The Lottery Cases and Ithaca TrustWendy C. GerzogUniversity of Baltimore - School of Law May 10, 2012 Tax Notes, Vol. 101, No. 2, 2003 Abstract: It is this author’s contention that Ithaca Trust holds that when valuation must be computed by actuarial methods, all facts, except for those necessary to use the tables, must be ignored. This requirement is so despite the fact that an actual facts-and-circumstances analysis would likely produce a more realistic result.
Number of Pages in PDF File: 3 Keywords: lottery, valuation, estate tax, postdeath facts, actuarial tables, Ithaca Trust, Shackleford, Gribauskas JEL Classification: H20, H24, H29, K34 Accepted Paper SeriesDate posted: May 12, 2012Suggested CitationContact Information
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