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This page contains a single entry by Associate Editor published on November 23, 2013 2:38 PM.

New Surveillance Camera Law Aimed at Curtailing Elder Abuse was the previous entry in this blog.

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Tax Court Determines LLC Interest for Estate

Tax Notes has published a recent opinion from the Tax Court determining the value of a decedent's interest in a limited liability company included in the decedent's gross estate. The Tax Court excluded a new appraisal from evidence and found that the IRS's valuation did not error.   

See Halpern, James S., "TAX COURT DETERMINES VALUE OF DECEDENT'S LLC INTEREST." (2013 TNT 223-14)(NOVEMBER 18, 2013).

 

Posted by:

Rachelle Hellams, Esq.

Associate Editor Wealth Strategies Journal