The Sixth Circuit yesterday (Negron v. United States, No. 07-4460 (6th Cir. Jan. 28, 2009)) added more fuel to the split in the circuits over whether the § 7520 valuation tables should be used to value lottery payments, joining the Fifth Circuit (Cook v. Commissioner, 349 F.3d 850 (5th Cir. 2003)) in upholding the use of the tables, contrary to the position of the Second and Ninth Circuits (Estate of Gribauskas v. Commissioner, 342 F.3d 85 (2d Cir. 2003); Shackleford v. United States, 262 F.3d 1028 (9th Cir. 2001)). For further discussion of this issue, see the series of articles by Wendy C. Gerzog (Baltimore):

• Anthony: Absolute Actuarial Tables, 121 Tax Notes 485 (Oct. 27, 2008).
• Donovan and Davis: Two More Lottery Cases, 110 Tax Notes 543 (Jan. 30, 2006).
• Annuity Tables Versus Factually Based Estate Tax Valuation: Ithaca Trust Re-visited, 38 Real Prop., Prob., & Tr. J. 745 (2004).