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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Walton v. Commissioner ： ウィキペディア英語版 Walton v. Commissioner ''Walton v. Commissioner'', 115 T.C. 589 (2000), a decision of the United States Tax Court in favor of taxpayer Audrey J. Walton, "ruled that a grantor's right to receive a fixed amount for a term of years, if that right is a qualified interest within the meaning of Section (2702(b) ), is valued for gift tax purposes under (Section 7520 ), without regard to the life expectancy of the transferor."〔(Carlyn S. McCaffrey ), (Lloyd Leva Plaine ), & (Pam H. Schneider ), ''The Aftermath of Walton: The Rehabilitation of the Fixed-term, Zeroed-out GRAT'', Journal of Taxation (Dec. 2001) (internal footnote omitted).〕 More simply, a grantor's estate's contingent interest in a grantor-created annuity upon the grantor's death does not constitute a gift to anyone; but rather, is a retained interest of the grantor.〔''Walton v. Comm'r'', 115 T.C. 589, 595 (2000) ("It is axiomatic that an individual cannot make a gift to himself or to his or her own estate.").〕 ==Facts== Audrey J. Walton created two grantor retained annuity trusts (GRATs).〔''Walton v. Comm'r'', 115 T.C. 589 (2000)〕 Each GRAT had a two-year duration during which Audrey retained the right to receive an annuity.〔 If Audrey died within the two-year period, the annuity payments would be received by her estate.〔 "The balance of the trust property would then be paid to the remainder beneficiaries."〔 Audrey's daughter, Ann Walton Kroenke was the beneficiary of one GRAT, and her other daughter, Nancy Walton Laurie, was the beneficiary of the other.〔''Walton v. Comm'r'', 115 T.C. 591 (2000)〕 The GRATs did not return the full annuity payments expected by Audrey (because Wal-Mart stock had underperformed expectations), so no property remained for the daughters (the remainder beneficiaries).〔 Audrey filed a gift-tax return (Form 709) valuing the GRATs as gifts of $0.〔''Walton v. Comm'r'', 115 T.C. 592 (2000)〕 The IRS "issued a notice of deficiency,"〔 asserting that the taxable value of each gift was $3.8 million.〔 Audrey admitted that a mistake was made, but claimed that each gift was worth only $6k.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Walton v. Commissioner」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.