Valuation Discounting and the Lottery Cases

Gerzog, Wendy

Abstract

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Valuation Discounting and the Lottery Cases

Wendy C. Gerzog

University of Baltimore - School of Law

November 19, 2012

Tax Notes, Vol. 137, No. 8, 2012

Abstract:
The article describes the valuation discounting in the Dickerson case and contrasts that to discounting in other lottery cases.

Number of Pages in PDF File: 3

Keywords: valuation, lottery cases, discounting, gift tax, Dickerson

JEL Classification: H20, H24

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Date posted: November 20, 2012

Suggested Citation

Gerzog, Wendy C., Valuation Discounting and the Lottery Cases (November 19, 2012). Tax Notes, Vol. 137, No. 8, 2012. Available at SSRN: http://ssrn.com/abstract=2177874

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)