Walton v. Commissioner
id:
walton-v-commissioner-282-16642680
title:
Walton v. Commissioner
text:
Walton v. Commissioner, 115 T.C. 589 (2000), a decision of the United States Tax Court in favor of taxpayer Audrey J. Walton, "ruled that a grantor's right to receive a fixed amount for a term of years, if that right is a qualified interest within the meaning of Section 2702(b), is valued for gift tax purposes under Section 7520, without regard to the life expectancy of the transferor." More simply, a grantor's estate's contingent interest in a grantor-created annuity upon the grantor's death do
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Walton_v._Commissioner
date created:
date modified:
2023-09-13T03:24:40Z
main entity:
{"identifier":"Q7966801","url":"https://www.wikidata.org/entity/Q7966801"}
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