Court excludes assets from gross estate in family LLC case
$225.00
Description
Abstract: After dealing taxpayers a series of losses in cases involving family limited partnerships (FLPs) and limited liability companies (LLCs), the Tax Court has allowed the assets in a family LLC to be excluded from the decedent’s gross estate. This article discusses how the opinion in Estate of Mirowski v. Commissioner can provide valuable guidance on how taxpayers can use these valuable tools.
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