Eagle Plaza Associates v. Voorhees Township

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• recognizing that IRS actuarial tables are favored in part because they “provide a needed degree of certainty and administrative convenience in ascertaining property values” (quoting Bank of Cal. v. United States, 672 F.2d 758, 760 (9th Cir. 1982))
• relying on Ithaca Trust to “hold that legally enforceable claims valued by reference to an actuarial table meet the test of certainty for estate tax purposes” when valuing spousal support obligation
• obligation based upon the life of an individual

Source: CourtListener parenthetical corpus (CC0).