Annuity Tables Versus Factually-Based Estate Tax Valuation: Ithaca Trust Revisited
36 Pages Posted: 18 Apr 2004
Abstract
This Article discusses Ithaca Trust and that case's emphasis on the integrity of actuarial tables for estate tax valuation purposes. The author argues that application of actuarial table values for estate tax valuation is the best means to value estates where use of tables is mandated, despite recent decisions that have allowed admission of facts to alter the valuation of property where actuarial table values should have applied.
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Annuity Tables Versus Factually-Based Estate Tax Valuation: Ithaca Trust Revisited. Available at SSRN: https://ssrn.com/abstract=532062
Do you have negative results from your research you’d like to share?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.