United States Tax Court March 8, 2001, 3107-98 (Estate of Paul C. Gribauskas v. Commissioner)

116 T.C. No. 12

UNITED STATES TAX COURT

ESTATE OF PAUL C. GRIBAUSKAS, DECEASED,

ROY L. GRIBAUSKAS AND CAROL BEAUPARLANT,

CO-EXECUTORS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3107-98. Filed March 8, 2001.

In late 1992, D and his former spouse won a

Connecticut LOTTO prize payable in 20 annual

installments.