Ezra Dyckman

August 23, 2006 | New York Law Journal

Ezra Dyckman, a member of Roberts & Holland, and Lana Kalickstein, an associate at the firm, write that in today's overheated real estate market, like-kind exchanges under Internal Revenue Code section 1031 are a vital way to defer income tax on gain from the sale of appreciated real estate.

By Ezra Dyckman and Lana Kalickstein

7 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

June 23, 2004 | New York Law Journal

Ezra Dyckman and Ronald A. Morris, members of Roberts & Holland, analyze recent changes issued by the IRS.

By Ezra Dyckman and Ronald A. Morris

9 minute read

December 26, 2007 | New York Law Journal

Ezra Dyckman and Ronald A. Morris, members of Roberts & Holland, write that this June a bill was introduced in Congress that would recharacterize income allocations of a partnership as ordinary income, increasing the tax rate on incentive compensation earned by managers of hedge funds and private equity funds. However, despite the bill's intended aim, its reach is so broad as to potentially change the fundamental way in which real estate partnerships are taxed.

By Ezra Dyckman and Ronald A. Morris

9 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

March 23, 2007 | New Jersey Law Journal

In a recent Chief Counsel Advice, the IRS treated the liquidating distribution of a house by a partnership to a partner as a taxable distribution of money.

By Ezra Dyckman and Seth A. Hagen

7 minute read

June 22, 2005 | New York Law Journal

Ezra Dyckman and Ronald A. Morris, members of Roberts & Holland LLP, write that financial success is no barrier to discord. In fact, it sometimes seems to foster it, with business seeking respite in divorce almost as often as married couples.

By Ezra Dyckman and Ronald A. Morris

10 minute read

August 24, 2005 | New York Law Journal

Ezra Dyckman and David E. Kahen, are members of Roberts & Holland, analyze proposed rules that will affect many everyday real estate partnership arrangements, such as the issuance to an organizer or sponsor of a real estate venture of a "carried" partnership interest providing to the sponsor an interest in partnership profits that exceeds the sponsor's initial share (if any) of partnership capital.

By Ezra Dyckman and David E. Kahen

10 minute read

April 26, 2006 | New York Law Journal

Ezra Dyckman and Ronald A. Morris, members of Roberts & Holland, review Internal Revenue Code section 199, which offers a deduction of up to 9 percent of "qualified production activities income" to taxpayers engaged, among other things, in manufacturing, construction, or the performance of architectural or engineering services.

By Ezra Dyckman and Ronald A. Morris

8 minute read

October 27, 2010 | New York Law Journal

Ezra Dyckman, a member of Roberts & Holland, and Lana Kalickstein, an associate with the firm, write that last year, in an attempt to provide relief to the growing number of taxpayers struggling to repay loans, Congress voted to allow the deferral of cancellation of indebtedness income generated in 2009 or 2010 in connection with certain debt transactions.

By Ezra Dyckman and Lana Kalickstein

8 minute read