Estate of Warne v. Commissioner, T.C. Memo. 2021-17 values majority interests in LLCs owning real estate and addresses reductions of the available estate tax charitable deduction for interests passing to multiple charities.
Case Summaries Estate of Warne v. Commissioner, T.C. Memo. 2021-17 – Valuation of Majority Interests in LLCs Owning Real Estate
Feb 24, 2021
