Ocmulgee Fields, Inc. v. Comm’r of Int’l. Rev., No. 09-13395, involved a petition for review of the tax court’s determination that the taxpayer’s like-kind exchange that interposed an intermediary between itself and a related party was not entitled to nonrecognition treatment.  The court affirmed on the ground that the record adequately supported the tax court’s finding that the taxpayer structured its transactions to avoid the purposes of 26 U.S.C. section 1031(f).

Related Resources

  • Full Text of Ocmulgee Fields, Inc. v. Comm’r of Int’l. Rev., No. 09-13395
  • Full Text of US v. Villarreal, No. 09-11348

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