Document Type
Note
Abstract
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.
Recommended Citation
Robert B. Paysinger
The New Starker: A Nonsimultaneous Exchange Expands Section 1031/ Collateral Estoppel Clarification,
8 Pepp. L. Rev.
Iss. 1
(1980)
Available at:
https://digitalcommons.pepperdine.edu/plr/vol8/iss1/7
Included in
Civil Procedure Commons, Jurisprudence Commons, Property Law and Real Estate Commons, Taxation-Federal Commons, Tax Law Commons
