ORDER
McAULIFFE, Chief Judge.
The question presented by this case is how a decedent's state lottery winnings (in the form of 10 annual payments of approximately $209,000) should be valued for federal estate tax purposes. The government argues that the right to ongoing lottery payments is properly valued by reference to the annuity tables set out in the Internal Revenue Code ("IRC"), yielding a taxable value, in this case, of $1,607,164.
Plaintiff...
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