• United States
    • United States
    • International
Sign In
Events
Newsletters

MENU
Close Menu

CLOSE

Law.com
  • Homepage
  • About Us
  • Events
PublicationsRight Arrow
TopicsRight Arrow
Insights & AnalysisRight Arrow
Surveys & RankingsRight Arrow
Law FirmsRight Arrow
Practice Tools
& ResourcesRight Arrow
CommunitiesRight Arrow
Public Notices
All SectionsRight Arrow

MEMBERSHIP PROGRAMS

  • Law.com Pro
  • Law.com Pro Mid-Market
  • Global Leaders In Law
  • Global Leaders In Law Advisers
  • Private Client Global Elite

MEDIA BRANDS

  • Law.com
  • Law.com Radar
  • American Lawyer
  • Corporate Counsel
  • National Law Journal
  • Legal Tech News
  • New York Law Journal
  • The Legal Intelligencer
  • The Recorder
  • Connecticut Law Tribune
  • Daily Business Review
  • Daily Report
  • Delaware Business Court Insider
  • New Jersey Law Journal
  • Texas Lawyer
  • Supreme Court Brief
  • Litigation Daily
  • Litigation
  • Deals & Transactions
  • Law Firm Management
  • Legal Practice Management
  • Legal Technology
  • Intellectual Property
  • Cybersecurity
All Law Topics
  • Briefings
  • Law Journal Newsletters
  • Analyst Reports
  • Podcasts
  • Videos
  • Webcasts
  • Am Law 100
  • Am Law 200
  • Global 200
  • NLJ 500
  • A-List
  • Diversity Scorecard
Browse All
  • Kirkland & Ellis
  • Latham & Watkins
  • Baker McKenzie
  • Skadden
  • DLA Piper
  • Jones Day
Browse All
  • Verdict Search
  • Law.com Compass
  • CLE Center
  • China Law & Practice
  • Law Journal Press
  • Lean Adviser Legal
  • Legal Dictionary
  • Law Jobs
  • Law Catalog
  • Expert Witness Search
  • Recruiters Directory
  • Editorial Calendar
  • Lawyer Pages
  • Law Schools
  • Women in Influence (WIPL)
  • GC Profiles
  • How I Made It
  • Events
  • Legal Dictionary
  • Instant Insights
  • Special Reports
  • Resource Center
  • LMA Member Benefits
  • Legal Leaders
  • Best Of
  • Trailblazers
  • Recruiters Directory
  • Expert Perspectives
  • Expert Witness Search
  • Lawjobs.com
  • Book Center
  • CLE Center
  • Law.com Radar
  • Professional Announcements
  • Asset & Logo Licensing
  • Sitemap
Search

Close

Close Search

Content Source


Content Type

Cancel

SEARCH
MY LAW.COMNEW
Close Menu
Events
Sign In
  • United States
    • United States
    • International
My Law.com NEW
  • Law.com
  • Law.com Radar
  • American Lawyer
  • Corporate Counsel
  • National Law Journal
  • Legal Tech News
  • New York Law Journal
  • The Legal Intelligencer
  • The Recorder
  • Connecticut Law Tribune
  • Daily Business Review
  • Daily Report
  • Delaware Business Court Insider
  • New Jersey Law Journal
  • Texas Lawyer
  • Supreme Court Brief
  • Litigation Daily

MEMBERSHIP PROGRAMS

  • Law.com Pro
  • Law.com Pro Mid-Market
  • Global Leaders In Law
  • Global Leaders In Law Advisers
  • Private Client Global Elite
  • Litigation
  • Deals & Transactions
  • Law Firm Management
  • Legal Practice Management
  • Legal Technology
  • Intellectual Property
  • CyberSecurity
All Law Topics
  • Briefings
  • Law Journal Newsletters
  • Analyst Reports
  • Podcasts
  • Videos
  • Webcasts
  • Verdict Search
  • Am Law 100
  • Am Law 200
  • Global 200
  • NLJ 500
  • A-List
  • Diversity Scorecard
Browse All
  • Kirkland & Ellis
  • Latham & Watkins
  • Baker McKenzie
  • Skadden
  • DLA Piper
  • Jones Day
Browse All
  • Verdict Search
  • Law.com Compass
  • CLE Center
  • China Law & Practice
  • Law Journal Press
  • Lean Adviser Legal
  • Legal Dictionary
  • Law Jobs
  • Law Catalog
  • Expert Witness Search
  • Recruiters Directory
  • Editorial Calendar
  • Lawyer Pages
  • Law Schools
  • Women in Influence (WIPL)
  • GC Profiles
  • How I Made It
Public Notices
Newsletters
  • Events
  • Legal Dictionary
  • Instant Insights
  • Special Reports
  • Resource Center
  • LMA Member Benefits
  • Legal Leaders
  • Best Of
  • Trailblazers
  • Recruiters Directory
  • Expert Perspectives
  • Expert Witness Search
  • Lawjobs.com
  • Book Center
  • CLE Center
  • Law.com Radar
  • Professional Announcements
  • Asset & Logo Licensing
  • Sitemap

About Us |  Contact Us |  Site Map

Advertise |  Customer Service |  Terms of Service

FAQ |  Privacy Policy

Copyright © 2021 ALM Global, LLC.

All Rights Reserved.
  • Topics
    Litigation Transactional Law Law Firm Management Law Practice Management Legal Technology Intellectual Property Cybersecurity Browse All ›
  • Texas 100(current)
  • Case Digests
    Recent Decisions
  • Best Of(current)
  • All Sections
    Events The Magazine Business of Law In-House Texas Newsmakers Directory of Corporate Counsel Special Supplements Classifieds Expert Witness Search Lawjobs Book Center CLE Center Law.com Radar Public Notices Sitemap
    • Topics
      Litigation Transactional Law Law Firm Management Law Practice Management Legal Technology Intellectual Property Cybersecurity
    • Texas 100(current)
    • Case Digests
      Recent Decisions
    • Best Of(current)
    • All Sections
      Events The Magazine Business of Law In-House Texas Newsmakers Directory of Corporate Counsel Special Supplements Classifieds Expert Witness Search Lawjobs Book Center CLE Center Law.com Radar Public Notices Sitemap
    Page Printed From:
    https://www.law.com/texaslawyer/almID/900005397832/

    Cook v. Commissioner of the Internal Revenue Service

    A nontransferable lottery prize payable in 20 annual installments is properly characterized as a private annuity, and nonmarketability does not render the valuation of the prize under 26 U.S.C. � 7520 and its accompanying regulations unreasonable.

    December 15, 2003 at 12:00 AM

    1 minute read

    By | Updated on December 15, 2003
    X

    Share with Email

    sending now...

    Thank you for sharing!

    Your article was successfully shared with the contacts you provided.

    Trending Stories

    1. Pornhub and Visa Face Sex Trafficking, Child Pornography Claims from 34 Plaintiffs After NYT Report

      The Recorder

    2. Brian W. Blomain, Attorney at Marshall Dennehey, Dies at 29

      The Legal Intelligencer

    3. The 2024 Am Law 100: Ranked by Gross Revenue

      The American Lawyer

    4. Monday Newspaper

      New York Law Journal

    5. Thursday Newspaper

      New York Law Journal

    Law.com Pro
    • 25 Years of the Am Law 200: Is Size as a Strategy a Winning Formula?
    • People, Places & Profits, Part III: Are Law Firm Financial Metrics Keeping Pace With Inflationary Growth?
    • The Year of Rethinking Partner Comp: How Pay, Tiers and Spreads Have Evolved

    Featured Firms

    Law Offices of Gary Martin Hays & Associates P.C.
    75 Ponce De Leon Ave NE Ste 101
    Atlanta, GA 30308
    (470) 294-1674
    www.garymartinhays.com
    Law Offices of Mark E. Salomone
    2 Oliver St #608
    Boston, MA 02109
    (857) 444-6468
    www.marksalomone.com
    Smith & Hassler
    1225 N Loop W #525
    Houston, TX 77008
    (713) 739-1250
    www.smithandhassler.com

    Presented by BigVoodoo

    More From ALM

    • CLE Center
    • Law.com Compass
    • Events & Webcasts
    • Lawjobs
    • Professional Announcements
    Premium Subscription
    With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
    View Now
    Team Accounts
    Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
    View Now
    Bundle Subscriptions
    Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
    View Now
    Go to CLE Center
    From Data to Decisions
    Dynamically explore and compare data on law firms, companies, individual lawyers, and industry trends.
    Exclusive Depth and Reach.
    Law.com Compass includes access to our exclusive industry reports, combining the unmatched expertise of our analyst team with ALM’s deep bench of proprietary information to provide insights that can’t be found anywhere else.
    Big Pictures and Fine Details
    Law.com Compass delivers you the full scope of information, from the rankings of the Am Law 200 and NLJ 500 to intricate details and comparisons of firms’ financials, staffing, clients, news and events.
    Go to Law.com Compass
    General Counsel Conference Midwest: SuperConference 2025
    April 08, 2025 - April 09, 2025
    Chicago, IL

    Join General Counsel and Senior Legal Leaders at the Premier Forum Designed For and by General Counsel from Fortune 1000 Companies


    Learn More
    Complex Claims & Litigation Forum 2025
    February 24, 2025 - February 26, 2025
    Las Vegas, NV

    This conference aims to help insurers and litigators better manage complex claims and litigation.


    Learn More
    Legalweek Leaders in Tech Law Awards 2025
    March 24, 2025
    New York, NY

    Recognizing innovation in the legal technology sector for working on precedent-setting, game-changing projects and initiatives.


    Learn More
    Go to Events Go to Webcasts
    Labor Relations Associate and Junior Counsel

    Description:NFSA has a great opportunity for a Labor Relations Associate and Junior Counsel. This position will support NFSA's collective ba...


    Apply Now ›
    PRODUCTS LIABILITY, MASS TORTS AND CONSUMER CLASS ACTION ATTORNEYS

    McCarter & English, LLP is seeking litigation attorneys for our Newark, NJ offices. Candidates must have 3-6 years of law firm experien...


    Apply Now ›
    CORPORATE ATTORNEY

    McCarter & English, LLP is actively seeking a corporate associate for its office located in Boston, MA. Candidate must have 2 - 5 years ...


    Apply Now ›
    Go to Lawjobs

    Subscribe to Texas Lawyer

    Don't miss the crucial news and insights you need to make informed legal decisions. Join Texas Lawyer now!

    Unlimited access to Texas Lawyer
    Access to additional free ALM publications
    1 free article* across the ALM subscription network every 30 days
    Exclusive discounts on ALM events and publications
    Join Texas Lawyer

    Already have an account? Sign In

    law-com

    The industry-leading media platform offering competitive intelligence to prepare for today and anticipate opportunities for future success.

    • About Us
    • Contact Us
    • Site Map
    • Advertise With Us
    • Asset & Logo Licensing
    • Customer Service
    • Terms of Service
    • FAQ
    • Privacy Policy
    • Twitter
    • LinkedIn
    • Facebook
    • RSS
    alm-logo Copyright © 2024 ALM Global, LLC. All Rights Reserved.