Article Valuation Discounting and the Lottery

Wendy C. Gerzog (Professor, University of Baltimore School of Law) recently published an article entitled, Valuation Discounting and the Lottery Cases, Tax Notes, Vol. 137, No. 8, 2012. Provided below is the abstract from SSRN:

The article describes the valuation discounting in the Dickerson case and contrasts that to discounting in other lottery cases.