RYAN E. BUTLER v. STATE OF FLORIDA

How courts have described this case

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

• stating that the fair-market-value presumption can be refuted by evidence that the note is worth less than its presumed value
• interpreting Treas. Reg. § 20.7520-3(b), even though it was not directly applicable
• interpreting Treas. Reg. § 20.7520-3(b), even though it was not directly applicable
• annual payments of a lottery prize constitute an annuity, valuation of which is made outside tables prescribed by sec. 7520
• annual payments of a lottery prize constitute an annuity, valuation of which is made outside tables prescribed by sec. 7520 ↩
• 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).