Rosa Shackleford, Personal Representative of the Estate of Thomas J. Shackleford, Deceased v. United States

How courts have described this case

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

• affirming the district court’s 3 conclusion that a non-assignable lottery annuity had a marketable 4 value, although it was considerably less than the Internal 5 Revenue Code tables provided
• \The right to transfer is `one of the most essential sticks in the bundle of rights that are commonly characterized as property.'\
• annual payments of a lottery prize constitute an annuity, valuation of which is made outside tables prescribed by sec. 7520

Source: CourtListener parenthetical corpus (CC0).