3 Pages Posted: 20 Nov 2012
Date Written: November 19, 2012
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: 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