TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Tuesday, November 20, 2012

Gerzog: Valuation Discounting and the Lottery Cases

Tax AnalystsWendy C. Gerzog (Baltimore), Valuation Discounting and the Lottery Cases, 137 Tax Notes 917 (Nov. 19, 2012):

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.

All Tax Analysts content is available through the LexisNexis® services.

http://taxprof.typepad.com/taxprof_blog/2012/11/gerzog-.html

Scholarship, Tax | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef017d3dec8e60970c

Listed below are links to weblogs that reference Gerzog: Valuation Discounting and the Lottery Cases:

Comments