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IRS: "Shea It Ain't So!" The Ninth Circuit Opens The Door For Real Estate Developers to Defer Income Tax
In a coup for real estate developers, the Ninth Circuit affirmed the U.S. Tax Court's approval of a real estate developer's strategy to defer income in Shea Homes, Inc. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016). The strategy appears fairly narro...
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Chapter 2: Ending “Drive-By” Lawsuits Under the ADA
We wrote about the plans to amend the Americans With Disabilities Act on January 31, 2017, to deal with so-called drive-by lawsuits claiming that there are illegal physical barriers to access. Now we have the language in the proposed bill, HR 620. Th...
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Ending “Drive-By” Lawsuits Under the ADA
Businesses are required to comply with the obligations under Title III of the Americans With Disabilities Act (ADA)—there cannot be discrimination on the basis of disability in the full and equal enjoyment of the goods, services, facilities, or accom...
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Washington Court of Appeals Signals Change in Notice Requirements Under Construction Contracts
Division III acknowledges hairline cracks in Mike M. Johnson rule.
“Close enough” only counts in horseshoes and hand grenades, and nowhere is that more true than when Washington courts are interpreting notice and claim procedures in construction con...
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Individual Laborers Granted Lien Rights by Court
It has been generally assumed that only licensed contractors were entitled to file lien claims in the state of Washington for work they performed on real property for which they were not paid in full.1 That assumption has now been discarded in the re...
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Isn't One Trial Enough? Jury Award Reversed and Remanded for Insufficient Evidence of Damages in Construction Contract Claim.
On October 26, 2016, the Oregon Court of Appeals reversed a general judgment and money award in favor of a general contractor because (1) the general contractor had failed to support its claim for damages for bonding and insurance costs with sufficie...
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