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Valuing Future Lottery Winnings for Estate Tax Purposes: Estate of Shackleford v. United States

In Estate of Shackleford v. United States, the U.S. District Court for the Eastern District of California on a motion for summary judgment addressed the valuation, for estate tax purposes, of future payments due under a periodic payment schedule of lottery winnings. The court determined that the question of whether to use the annuity tables...

Ja Lee Kao

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