DeGroot v. Exchanged Titles, Inc. (In Re Exchanged Titles, Inc.)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• \[T]he transfer of legal title is sufficient to effectuate a reverse I.R.C. § 1031 exchange involving an accommodator[.]\
• \for the purpose of the exchange . . . there was no need for [the accommodator] to acquire `real' interest in the . . . property. . . to make the exchange qualify under the statute. . . .'\

Source: CourtListener parenthetical corpus (CC0).