Etchegoinberry v. United States
Taxpayer's related-party sale fails like-kind exchange rules
cafc · 2025-03-24 · Defendant Win · Impact: 65/100
Etchegoinberry v. United States, decided by Federal Circuit on March 24, 2025, resulted in a defendant win outcome. The case concerns the interpretation of the "bona fide" sale requirement under 26 U....