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SHACKLEFORD v. U.S.

No. 99-17541.

262 F.3d 1028 (2001)

Rosa SHACKLEFORD, personal representative of the Estate of Thomas J. Shackleford, Deceased, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed August 28, 2001.

Attorney(s) appearing for the Case

Annette M. Wietecha and Jonathan S. Cohen, Assistant United States Attorneys, Tax Division, Washington D.C., for the defendant-appellant.

Linda L. Goodman and Steven S. Richter, Goodman & Richter, LLP, San Diego, California, for the plaintiffs-appellees.

Before: Diarmuid F. O'Scannlain, A. Wallace Tashima and Sidney R. Thomas, Circuit Judges.

Argued and Submitted May 16, 2001 — San Francisco, California.

OPINION

THOMAS, Circuit Judge:

This appeal presents the question of whether a statutory anti-assignment restriction on lottery payments justifies departure from the Department of Treasury's annuity tables when determining the asset's present value in calculating estate tax. Under the circumstances of this case, we conclude that it does and affirm the judgment of the district court...

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