Conservation Tax Center Law Library

5 Case Law articles were found for Like Kind Exchanges

Peabody Natural Resources Co. v. Comm’r
This case discusses whether coal supply contracts received by a partnership, as part of a 1031 exchange, are like-kind property to the gold mining property transferred by the partnership.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Case-Law/Peabody-Natural-Resources-Co-v-Commr/799/

Mercatile Trust Co. v. Comm'r
A taxpayer entered into a contract to exchange two parcels of real estate for another parcel of property and $33,000 in cash. the IRS challenged this transfer as fraudulent and claimed that the title company utilized was an agent of the parties.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Case-Law/Mercatile-Trust-Co-v-Commr/821/

Bolker v. Comm'r
Bolker was the sole shareholder of the Crosby Corporation (Crosby) which owned the Montebello property. For tax purposes associated with the anticipated development of the property, Bolker decided to liquidate Crosby and distribute Montebello to himself.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Case-Law/Bolker-v-Commr/822/

Magneson v. Comm'r
We are faced in this case with an issue of first impression in the Courts of Appeals: whether property acquired in a like-kind exchange with the intention of contributing it to a partnership under Internal Revenue Code Sec.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Case-Law/Magneson-v-Commr/823/

Taxpayer Fails in Attempt to Complete Like-Kind Exchange
By: Loeb & Loeb LLP
The US Tax Court held that the exchange of a 21 year and 4 month leasehold interest for a fee interest was not a like-kind exchange and was not entitled to Section 1031 exchange treatment.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Case-Law/Taxpayer-Fails-in-Attempt-to-Complete-LikeKind-Exchange/1454/

Law Library

Search by ZIP code

Additional Resources

5 Case Law articles were found for Like Kind Exchanges

Peabody Natural Resources Co. v. Comm’r

Mercatile Trust Co. v. Comm'r

Bolker v. Comm'r

Magneson v. Comm'r

Taxpayer Fails in Attempt to Complete Like-Kind Exchange