United States Sixth Circuit

In a suit for refund of estate tax payments by the estates of lottery winners, summary judgment for plaintiff-executrix on the issue of the proper method of valuation for annuities is reversed and remanded where the IRS annuity tables properly value lottery annuities for estate tax purposes

Appellate Information

• Decided 01/28/2009
• Published 01/28/2009

Judges

• Before:  SILER and McKEAGUE, Circuit Judges;  LUDINGTON, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Jonathan S. Cohen, United States Department of Justice, Washington, D.C., for Appellant.  Michael P. Harvey, Michael P. Harvey Co., L.P.A., Rocky River, Ohio, for Appellee.   ON BRIEF:  Jonathan S. Cohen, Teresa T. Milton, United States Department of Justice, Washington, D.C., for Appellant.  Michael P. Harvey, Michael P. Harvey Co., L.P.A., Rocky River, Ohio, for Appellee.