Case Summaries Estate of Warne v. Commissioner, T.C. Memo. 2021-17 – Valuation of Majority Interests in LLCs Owning Real Estate

Stephen R. Akers

Feb 24, 2021
Download PDF

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.