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Valuation Discounting and the Lottery Cases

3 Pages Posted: 20 Nov 2012  

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: November 19, 2012

Abstract

The article describes the valuation discounting in the Dickerson case and contrasts that to discounting in other lottery cases.

Keywords: valuation, lottery cases, discounting, gift tax, Dickerson

JEL Classification: H20, H24

Suggested Citation

Gerzog, Wendy C., Valuation Discounting and the Lottery Cases (November 19, 2012). Tax Notes, Vol. 137, No. 8, 2012. Available at SSRN: https://ssrn.com/abstract=2177874

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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