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Browse Schippers, Matthew T.

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Title Type Date Words
Minority interest discounts apply to charitable bequests: The Tax Court partially upholds gift and estate tax deficiencies involving real estate LLC interests held by a family trust and includible in a decedent's estate. Jun 1, 2021 892
Tax Court determines value of remainder interest of a NIMCRUT: the remainder interest must be calculated assuming annual distribution amounts equal to the greater of 5% or the fixed percentage stated in the trust instrument. Dec 1, 2015 1024

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