Davis v. Commissioner
id:
davis-v-commissioner-194-13796725
title:
Davis v. Commissioner
text:
Davis v. Commissioner, 119 T.C. 1 (2002), was a United States Tax Court decision which closed the door on a potential loophole with regard to annuities and capital gains tax. The case affirmed that annual lottery annuities cannot be assigned and sold as capital assets.
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Davis_v._Commissioner
date created:
date modified:
2023-09-13T02:04:39Z
main entity:
{"identifier":"Q5242002","url":"https://www.wikidata.org/entity/Q5242002"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/b/ba/Seal_of_the_United_States_Tax_Court.svg","width":720,"height":720}
fields total:
13
integrity:
14