Estate of Koons, T.C. Memo. 2013-94

Steve R. Akers

May 23, 2013

No Interest Deduction Allowed for Graegin Loan from Family Entity Because Loan Was Not Necessary; LLC Owning Primarily Highly Liquid Assets Valued with 7.5% Marketability Discount Considering Binding Redemption Contract Resulting in Estate Owning Majority Interest.

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