U.S. Tax Court,
T.C. Memo. 2025-29,
filed April 7, 2025
This case involved gifts and sales of
minority interests in LLCs that owned
small businesses. The Tax Court
discussed in detail the opinion of
each expert. The result was
the application of 5% discounts for
lack of control, 25% discounts for
lack of marketability and the tax
affecting of pass-through income
at a rate of 26.2%.
Note: Full-text of this case can be accessed by clicking
on the name of the case.
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