I need a business structure to reduce the SE tax and S-Corp income tax.Can I invest capital in a development LLC as PASSIVE partner together with all other passive partners, then have my LLC S-corp as manager - I'm the manager of the LLC S-Corp.

Mitchell Bernier  The reason that a farmer rents his land to his farming LLC is that he pays SE taxes on his farming income, but rental income is not subject to rental income. 

And not subject to SE taxes?

The reason behind this is your LLC is a different legal entity than you - so when you represent your LLC you are not representing yourself pro se, you are representing this other entity even if you are the sole member of the LLC.

In the SE this is not the case unless you are very very good at tenant selection, which is more art than recipe.

While not a hoarder per se, she could not emotionally separate from her dead mother's and dead husband's belongings. 

This goes to show the opportunities in even the most unknown (well, per se) areas.

Now this is not a bad deal per se, as if he owner finances it could probably get 80K for it and even more if carries the paper.  

I am not a rental agent per se, so capturing phone calls from prospective tenants is not part of my business model. 

I don't think it's a bad deal, per se, but it also isn't one I would be interested in, especially if I'm buying it from someone I don't have any history or track record with.