Of [Im]Permissible Illogic and Section 1031

24 Pages Posted: 11 Jul 2010

See all articles by Steven J. Willis

Steven J. Willis

University of Florida Levin College of Law

Date Written: July 10, 1982


The author analyzes two Tax Court opinions which each apply Section 1031 in an unusual manner. Each permitted the taxpayer to receive cash and either to then purchase the replacement property or to claim exchange status with regard to property previously purchased.

Keywords: Section 1031

Suggested Citation

Willis, Steven J., Of [Im]Permissible Illogic and Section 1031 (July 10, 1982). Florida Law Review, Vol. 34, No. 1, p. 72, 1982, Available at SSRN: https://ssrn.com/abstract=1638482

Steven J. Willis (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
(352) 273-0680 (Phone)
(352) 392-7647 (Fax)

HOME PAGE: http://www.law.ufl.edu/faculty/willis/

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