Anthony: Absolute Actuarial Tables

4 Pages Posted: 29 Oct 2008

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: October 29, 2008


Anthony v. United States is the most recent circuit court ruling on the section 7520 mandate to use the actuarial tables to value annuities in the decedent's estate. The article discusses Anthony as well as the lottery cases (Shackleford, Gribauskas, and Cook).

Keywords: Estate Tax, Actuarial Tables, section 7520, Anthony, Shackleford, Gribauskas, Cook, section 2039

JEL Classification: H10, H20, K34

Suggested Citation

Gerzog, Wendy C., Anthony: Absolute Actuarial Tables (October 29, 2008). Tax Notes, Vol. 121, No. 4, 2008. Available at SSRN:

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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