Anthony: Absolute Actuarial Tables
4 Pages Posted: 29 Oct 2008
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: Suggested Citation