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- Davis_v._Commissioner abstract "Davis v. Commissioner, 119 T.C. 1 (2002), was a United States Tax Court decision which closed the door on a potential loophole with regard to annuities and capital gains tax. The case affirmed that annual lottery annuities cannot be assigned and sold as capital assets.".
- Davis_v._Commissioner thumbnail Tax_court.gif?width=300.
- Davis_v._Commissioner wikiPageExternalLink usc_sec_26_00001221----000-.html.
- Davis_v._Commissioner wikiPageID "14071944".
- Davis_v._Commissioner wikiPageLength "3734".
- Davis_v._Commissioner wikiPageOutDegree "11".
- Davis_v._Commissioner wikiPageRevisionID "555734654".
- Davis_v._Commissioner wikiPageWikiLink Arkansas_Best_Corp._v._Commissioner.
- Davis_v._Commissioner wikiPageWikiLink Arkansas_Best_Corporation_v._Commissioner.
- Davis_v._Commissioner wikiPageWikiLink California_State_Lottery.
- Davis_v._Commissioner wikiPageWikiLink Capital_gain.
- Davis_v._Commissioner wikiPageWikiLink Carolyn_Chiechi.
- Davis_v._Commissioner wikiPageWikiLink Carolyn_P._Chiechi.
- Davis_v._Commissioner wikiPageWikiLink Category:2002_in_case_law.
- Davis_v._Commissioner wikiPageWikiLink Category:United_States_Tax_Court_cases.
- Davis_v._Commissioner wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Davis_v._Commissioner wikiPageWikiLink Internal_Revenue_Service.
- Davis_v._Commissioner wikiPageWikiLink Present_value.
- Davis_v._Commissioner wikiPageWikiLink United_States_Tax_Court.
- Davis_v._Commissioner wikiPageWikiLinkText "Davis v. Commissioner".
- Davis_v._Commissioner citations "119".
- Davis_v._Commissioner court United_States_Tax_Court.
- Davis_v._Commissioner dateDecided "2002-07-03".
- Davis_v._Commissioner fullName "James F. Davis and Dorothy A. Davis, Petitioners v. Commissioner of Internal Revenue, Respondent".
- Davis_v._Commissioner hasPhotoCollection Davis_v._Commissioner.
- Davis_v._Commissioner judges Carolyn_Chiechi.
- Davis_v._Commissioner judges Carolyn_P._Chiechi.
- Davis_v._Commissioner name "Davis v. Commissioner".
- Davis_v._Commissioner opinions "The Tax Court held that the right to receive future annual lottery payments does not fit the definition a capital asset per Internal Revenue Code § 1221, and therefore the money received from Singer was ordinary income, and not capital gain.".
- Davis_v._Commissioner wikiPageUsesTemplate Template:Infobox_Court_Case.
- Davis_v._Commissioner subject Category:2002_in_case_law.
- Davis_v._Commissioner subject Category:United_States_Tax_Court_cases.
- Davis_v._Commissioner subject Category:United_States_taxation_and_revenue_case_law.
- Davis_v._Commissioner comment "Davis v. Commissioner, 119 T.C. 1 (2002), was a United States Tax Court decision which closed the door on a potential loophole with regard to annuities and capital gains tax. The case affirmed that annual lottery annuities cannot be assigned and sold as capital assets.".
- Davis_v._Commissioner label "Davis v. Commissioner".
- Davis_v._Commissioner sameAs m.03cspmy.
- Davis_v._Commissioner sameAs Q5242002.
- Davis_v._Commissioner sameAs Q5242002.
- Davis_v._Commissioner wasDerivedFrom Davis_v._Commissioner?oldid=555734654.
- Davis_v._Commissioner depiction Tax_court.gif.
- Davis_v._Commissioner isPrimaryTopicOf Davis_v._Commissioner.