November 20, 2012
Gerzog: Valuation Discounting and the Lottery Cases
The article describes the valuation discounting in [Dickerson v. Commissioner, T.C. Memo. 2012-60] and contrasts it with the discounting by circuit courts [Negron v. United States, 553 F.3d 1013 (6th Cir. 2009); Anthony v. United States, 520 F.3d 374 (5th Cir. 2008); Cook v. Commissioner, 349 F.3d 850 (5th Cir. 2003); Estate of Gribauskas v. Commissioner, 342 F.3d 85 (2d Cir. 2003); Shackleford v. United States, 262 F.3d 1028 (9th Cir. 2001)] in other lottery cases.
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