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Son as 1031 Intermediary

The exchange was disallowed in which the Taxpayer used his son, an attorney, as his intermediary.  As a related party Son is a disqualified party and may not provide accommodation services for Dad.  His license to practice law did not create an exception.  Frank J. Blangiardo v. Commissioner, TC Memo, 2014-110 (6/9/2014)

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