Daniel W Stahl

February 24, 2010 | New York Law Journal

Ezra Dyckman, a partner at Roberts & Holland, and Daniel W. Stahl, an associate at the firm, review a recent private letter ruling in which the IRS considered whether mezzanine financing, where debt is secured by interests in an entity that owns real property but not by the real property itself, can be qualified real property business indebtedness.

By Ezra Dyckman and Daniel W. Stahl

8 minute read

February 23, 2011 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner in Roberts & Holland, and Daniel W. Stahl, an associate at the firm, write that reciprocal transfers between a partnership and a partner will be treated as a sale if, when viewed together, they are "properly characterized as a sale or exchange of property" under certain circumstances.

By Ezra Dyckman and Daniel W. Stahl

10 minute read

August 24, 2011 | New York Law Journal

Ezra Dyckman and Daniel W. Stahl of Roberts & Holland review two recent Tax Court cases that provide real estate professionals with a friendly reminder of just how easy it is to stumble into one of many section 1031 pitfalls. In one, the court found that the property was not held for investment or for productive use in a trade or business at the time of the exchange, and in the other, the taxpayers placed the proceeds of the sale of their property into an escrow account which did not meet requirements.

By Ezra Dyckman and Daniel W. Stahl

8 minute read