Davis v. United States

Davis v. United States 04-CV-273-SM 01/27/06 UNITED STATES DISTRICT COURT DISTRICT OF NEW HAMPSHIRE Mary C. Davis, Executrix of the Estate of Kenneth Freeman, Plaintiff v. Civil No. 0 4-cv-2 73-SM Opinion No.

2006 DNH 007

United States of America. Defendant O R D E R Defendant moves the court to reconsider its order dated December 19, 2005. In support of that motion, defendant asserts that: Since all "ordinary annuity interests" within the meaning of

Treas. Reg. § 20.7520-3(b)(1)(i)(A) must be valued according to the annuity tables, and since the parties have stipulated that the interest to be…