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Statements

Subject Item
dbr:Walton_v._Commissioner
rdfs:label
Walton v. Commissioner
rdfs:comment
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 does not constitute a gift to anyone; but rather, is a retained interest of the grantor.
dbp:name
Walton v. Commissioner
foaf:isPrimaryTopicOf
wikipedia-en:Walton_v._Commissioner
dct:subject
dbc:2000_in_United_States_case_law dbc:United_States_Tax_Court_cases dbc:United_States_taxation_and_revenue_case_law
dbo:wikiPageID
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dbo:wikiPageRevisionID
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dbp:case
Walton v. Commissioner, 115 T.C. 589
dbp:citations
115
dbp:court
dbr:United_States_Tax_Court
dbp:italicTitle
yes
dbp:judges
dbr:Carolyn_Chiechi dbr:James_Halpern dbr:Robert_Ruwe dbr:Juan_F._Vasquez dbr:Thomas_B._Wells dbr:Joseph_H._Gale dbr:L._Paige_Marvel dbr:Herbert_Chabot dbr:John_O._Colvin dbr:Stephen_Swift dbr:Arthur_Nims dbr:David_Laro dbr:Laurence_Whalen
dbp:keywords
dbr:Gift_tax dbr:Grantor_retained_annuity_trust
dbp:majority
Nims
dbp:otherSource
United States Tax Court
dbp:otherUrl
n11:walton.TC.WPD.pdf
dbp:dateDecided
2000-12-22
dbp:googlescholar
n9:scholar_case%3Fcase=14698746440665996232
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n5:2000704115aotc5891664
dbp:numberOfJudges
12
dbo:abstract
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 does not constitute a gift to anyone; but rather, is a retained interest of the grantor.
dbp:fullName
Audrey J. Walton v. Commissioner of Internal Revenue
dbp:joinmajority
a unanimous court
dbp:lawsapplied
dbr:Internal_Revenue_Code
prov:wasDerivedFrom
wikipedia-en:Walton_v._Commissioner?oldid=951373783&ns=0
dbo:wikiPageLength
8264