Our Insights

Washington Has Launched Attack on Section 1031 Tax-Deferred Exchange Transactions

Posted on in Commercial Real Estate, Tax

Recently, the House, the Senate, and the President have each proposed to limit or terminate application of Section 1031 of the Internal Revenue Code.

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Appreciating Assets--Choose the Right Entity

Posted on in Tax

There are two ways an asset can appreciate. Some appreciate both ways.

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The Challenges of Transactions Involving Trusts or Trust Property

Posted on by Robert H. Chappell, III, Timothy G. Moore in Creditors' Rights, Bankruptcy and Insolvency

Some loan transactions may involve trusts as borrowers, guarantors or pledgers of collateral.

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Conservation Easements, Look Twice and Never Leap

Posted on in Tax

The US Congress is considering making permanent the enhanced charitable deduction for conservation easements.

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Patent Law Continues to Unite an Otherwise Divided Supreme Court

Posted on by John M. Erbach in Intellectual Property and Information Technology, Litigation

One area of law appears to unite both ends of the Court's political spectrum--patent law.

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