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University of Baltimore Law

2009

Tax Law

Estate tax

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Negron: Circuits Now Split 2-2, Wendy G. Gerzog May 2009

Negron: Circuits Now Split 2-2, Wendy G. Gerzog

All Faculty Scholarship

The article discusses Negron and the circuit split on the issue of whether to value non-assignable lottery payments in a decedent's estate by means of the actuarial tables or whether that value needs to be discounted for non-marketability.

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