29
Maybe this works:
from u in users
let range = (u.Age >= 0 && u.Age < 10 ? "0-25" :
u.Age >= 10 && u.Age < 15 ? "26-40" :
u.Age >= 15 && u.Age < 50 ? "60-100" :
"50+")
group u by range into g
select new { g.Key, Count=g.Count() };