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CHENEY v. HINTON BURDICK HALL & SPILKER

No. 20140316-CA.

366 P.3d 1220 (2015)

2015 UT App 242

Clayton A. CHENEY; Lorna W. Cheney; and Frontier Building Products, LLC, Plaintiffs and Appellants, v. HINTON BURDICK HALL & SPILKER, PLLC, Defendant and Appellee.

Court of Appeals of Utah.

September 17, 2015.

Attorney(s) appearing for the Case

Joel T. Zenger and Deborah Chandler , Salt Lake City, Attorneys for Appellants.

Bryan J. Pattison and Elijah L. Milne , St. George, Attorneys for Appellee.

Judge KATE A. TOOMEY authored this Opinion, in which Judge JOHN A. PEARCE concurred. Judge GREGORY K. ORME concurred in the result.

Opinion

¶ 1 This case involves a transaction known as a "1031 like-kind exchange," which allows a business or investment property to be sold for a profit and defer paying taxes on the gain as long as the profit is reinvested in a similar property. See I.R.C. § 1031 (2012). Here, Clayton A. Cheney, Lorna W. Cheney...

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