United States Ninth Circuit

A statutory anti-assignment restriction on lottery payments will justify a departure from the Treasury Department's annuity tables when determining the present value for estate tax purposes.

Appellate Information

• Argued 05/16/2001
• Decided 08/28/2001
• Published 08/28/2001

Judges

• THOMAS, Circuit Judge:, Before:  O'SCANNLAIN, TASHIMA and THOMAS, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• Annette M. Wietecha and Jonathan S. Cohen, Assistant United States Attorneys, Tax Division, Washington D.C., for the defendant-appellant., Linda L. Goodman and Steven S. Richter, Goodman & Richter, LLP, San Diego, California, for the plaintiffs-appellees.