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Negron: Circuits Now Split 2-2

4 Pages Posted: 21 May 2009  

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: May 11, 2009

Abstract

The article discusses Negron and the circuit split on the issue of whether to value non-assignable lottery payments in a decedent's estate by means of the actuarial tables or whether that value needs to be discounted for non-marketability.

Keywords: estate tax, Negron, lottery payments, non-marketability discount, valuation, Ithaca Trust

JEL Classification: H20, H29, K34

Suggested Citation

Gerzog, Wendy C., Negron: Circuits Now Split 2-2 (May 11, 2009). Tax Notes, Vol. 123, No. 6, 2009. Available at SSRN: https://ssrn.com/abstract=1402647

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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