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OCMULGEE FIELDS, INC. v. C.I.R.

No. 09-13395.

613 F.3d 1360 (2010)

OCMULGEE FIELDS, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

August 13, 2010.

Attorney(s) appearing for the Case

David DeCoursey Aughtry, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, GA, for Petitioner.

Bridget M. Rowan, Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Washington, DC, for CIR.

Before TJOFLAT, WILSON and EBEL, Circuit Judges.

EBEL, Circuit Judge:

Although in most circumstances, a taxpayer must immediately recognize gains realized from the sale of his property, see 26 U.S.C. § 1001(c),1 a taxpayer may receive nonrecognition treatment for gains realized from the disposition of property through a qualified like-kind exchange under § 1031(a). Special rules, however, disallow nonrecognition treatment for certain like-kind exchanges that involve...

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