Saint-Gobain Ceramics & Plastics v. Christopher S. Rush

How courts have described this case

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

• entering into a sales contract and later amending the contract to provide for an exchange
• finding a \like kind exchange\ where a sale was transformed into an exchange when the prospective buyer, with substantial assistance from the taxpayer, was able to acquire and convey other suitable farm property to the taxpayers in an exchange rather than a straight sale
• finding a “like kind exchange” where a Sale was transformed into an exchange when the prospective buyer, with substantial assistance from the taxpayer, was able to acquire and convey other suitable farm property to the taxpayers in an exchange rather than a straight sale
• parties can amend previously executed sales agreement to provide for an exchange

Source: CourtListener parenthetical corpus (CC0).