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Valuation Insights From Warne v. Commissioner May 11

Re : Estate of Miriam M. Warne et al. v. Commissioner; No. 7019-18; No. 7020-18; T.C. Memo. 2021-17 In the Estate of Miriam Warne (“Estate”), T.C. Memo 2021-17 Tax Court Judge Buch was asked to determine the estate and gift tax values of certain real estate holding limited ...

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