Daniel W Stahl

December 22, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss the tax issues presented to both a landlord and tenant when the landlord receives a payment of prepaid rent.

By Ezra Dyckman and Daniel W. Stahl

7 minute read

October 28, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss 'Matter of the Petition of Jonis Realty/E. 29th Street, LLC,' writing: The ALJ's decision in 'Jonis' should serve as a reminder that the presumption that transfers made within a three-year period are related can indeed be rebutted—even when all of the transfers are made to the same transferee.

By Ezra Dyckman and Daniel W. Stahl

8 minute read

October 27, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss 'Matter of the Petition of Jonis Realty/E. 29th Street, LLC,' writing: The ALJ's decision in 'Jonis' should serve as a reminder that the presumption that transfers made within a three-year period are related can indeed be rebutted—even when all of the transfers are made to the same transferee.

By Ezra Dyckman and Daniel W. Stahl

8 minute read

August 26, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss a recent California case that dealt with tax-free like-kind exchange of real property under Section 1031. The authors conclude: "While the state's Board of Equalization's step transaction analysis is interesting, its more important holding is the determination that the holding requirement can be satisfied with respect to replacement property that is contributed to a partnership."

By Ezra Dyckman and Daniel W. Stahl

7 minute read

August 25, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss a recent California case that dealt with tax-free like-kind exchange of real property under Section 1031. The authors conclude: "While the state's Board of Equalization's step transaction analysis is interesting, its more important holding is the determination that the holding requirement can be satisfied with respect to replacement property that is contributed to a partnership."

By Ezra Dyckman and Daniel W. Stahl

7 minute read

October 22, 2014 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl of Roberts & Holland discuss the case 'Allen v. United States,' and write: "The fact that a taxpayer acquires real property with the intention of developing it does not by itself mean that an ultimate sale of the real property will result in ordinary income." For the taxpayer in 'Allen,' however, it did.

By Ezra Dyckman and Daniel W. Stahl

7 minute read

August 27, 2014 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl of Roberts & Holland discuss the Treasury Department's proposed partnership regulations which, if implemented, would have a profound impact on many partners by radically shifting partnership debt allocations.

By Ezra Dyckman and Daniel W. Stahl

10 minute read

October 23, 2013 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl of Roberts & Holland, use a recent lawsuit involving a real estate owner that sued its qualified intermediary, to provide an example of an unwary taxpayer that unexpectedly recognized gain as a result of an improper structuring of a like-kind exchange of property.

By Ezra Dyckman and Daniel W. Stahl

8 minute read

June 26, 2013 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner at Roberts & Holland, Daniel W. Stahl, an associate at the firm, tell a woeful tale of a case that provides the reader with a real life view into the predatory actions of certain firms that offer to help people in default on their mortgage loans.

By Ezra Dyckman and Daniel W. Stahl

9 minute read

August 28, 2013 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel Stahl of Roberts & Holland discuss the case 'Peco Foods v. Commissioner,' where the Tax Court disregarded a real estate purchaser's post-closing cost segregation study, a ruling which the Eleventh Circuit upheld. The authors then address what this case means for cost segregation.

By Ezra Dyckman and Daniel W. Stahl

9 minute read