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Miles & Stockbridge P.C.

Tax Court Rules on the Transfer of Benefits and Burdens of Ownership in Tax-Deferred Exchanges

In the recently decided case of Estate of George H. Bartell v. Commissioner, 147 T.C. No. 5 (August 10, 2016), the U.S. Tax Court held that the like-kind exchange engaged in by the taxpayer’s S corporation should be respected...more

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