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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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Planning for Snowstorms in Commercial Leases
With Portland weathering one of its top-ten snowstorms of all time earlier this month, one question that landlords and prospective tenants alike are asking is how to plan for snow and ice storms in their leases.
The allocation of responsi...
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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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That Was Fast! 2017 Washington Legislature Proposes Bills Responding to the Hirst Decision
Last week, my colleagues wrote about the Whatcom County v. Hirst decision by the Washington Supreme Court. As a consequence of Hirst, if public water is not available to serve a development, a county must independently verify that water from wel...
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Washington Supreme Court Strikes a Blow to Vested Rights
Jan 19, 2017
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In a blog post dated February 17, 2016, we wrote about a decision of the Washington Court of Appeals in Snohomish County v. Pollution Control Hearings Board favorable to developers. At issue in the case was the Washington State Department of Ecology’...
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