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
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: 36Accepted Paper Series
Date posted: April 18, 2004
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