1. Notify your client if property being sold could qualify for section 1031 treatment Section 1031 applies to real property held for use in a trade or business or for investment. If the real estate deal that you are working on involves business-use...

“REAL LIBERTY,” VACCINATION, PLAGUE, POLICE POWER, AND TAKINGS Spurred by the headlines that have been swirling around all of us, I decided to re-read cases about the role of the courts when government curtails liberty or property rights under its...