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Full-Text Articles in Law
Marco V. Doherty: Forcing An Agency To Play By Its Own Rules: Administrative Res Judicata, Matt Bove
Marco V. Doherty: Forcing An Agency To Play By Its Own Rules: Administrative Res Judicata, Matt Bove
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
The New Starker: A Nonsimultaneous Exchange Expands Section 1031/ Collateral Estoppel Clarification, Robert B. Paysinger
The New Starker: A Nonsimultaneous Exchange Expands Section 1031/ Collateral Estoppel Clarification, Robert B. Paysinger
Pepperdine Law Review
The new Starker decision addresses the issue whether a nonsimultaneous exchange qualifies for section 1031 nonrecognition treatment. The Court of Appeals for the Ninth Circuit, in addressing this issue, also had to determine the appropriateness of the collateral estoppel "separable facts" doctrine under the facts in the case. The author provides an in-depth examination of the court's clarification of collateral estoppel and expansion of section 1031. The author, in agreeing with-the decision, welcomes the added flexibility the case lends to the real estate finance field.