Author Archive for: "LeRoy L. Metz, II"

The like-kind exchange rules permit deferral of the obligation to pay federal income tax when an asset, which has been held for productive use in a taxpayer’s trade or business or for investment, [...]

In the recent case of Bross Trucking, Inc., the Tax Court provided further guidance to taxpayers about a technique we have long known to be beneficial to shareholders of C corporations. When a C [...]