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http://ssrn.com/abstract=532062
 
 

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Annuity Tables Versus Factually-Based Estate Tax Valuation: Ithaca Trust Revisited


Wendy C. Gerzog


University of Baltimore - School of Law


Real Property, Probate and Trust Law Journal, Vol. 38, No. 4, Winter 2004

Abstract:     
This Article discusses Ithaca Trust and that case's emphasis on the integrity of actuarial tables for estate tax valuation purposes. The author argues that application of actuarial table values for estate tax valuation is the best means to value estates where use of tables is mandated, despite recent decisions that have allowed admission of facts to alter the valuation of property where actuarial table values should have applied.

Number of Pages in PDF File: 36

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Date posted: April 18, 2004  

Suggested Citation

Gerzog, Wendy C., Annuity Tables Versus Factually-Based Estate Tax Valuation: Ithaca Trust Revisited. Real Property, Probate and Trust Law Journal, Vol. 38, No. 4, Winter 2004. Available at SSRN: http://ssrn.com/abstract=532062

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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