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IRS: "Shea It Ain't So!" The Ninth Circuit Opens The Door For Real Estate Developers to Defer Income Tax
In a coup for real estate developers, the Ninth Circuit affirmed the U.S. Tax Court's approval of a real estate developer's strategy to defer income in Shea Homes, Inc. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016). The strategy appears fairly narro...
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Portland's Construction Boom
Portland is quickly joining the ranks of American cities with the most significant construction projects.
According to a report Friday from the Seattle Times, Portland now ranks seventh in the nation in the number of construction cranes—just behind...
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Isn't One Trial Enough? Jury Award Reversed and Remanded for Insufficient Evidence of Damages in Construction Contract Claim.
On October 26, 2016, the Oregon Court of Appeals reversed a general judgment and money award in favor of a general contractor because (1) the general contractor had failed to support its claim for damages for bonding and insurance costs with sufficie...
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Individual Laborers Granted Lien Rights by Court
It has been generally assumed that only licensed contractors were entitled to file lien claims in the state of Washington for work they performed on real property for which they were not paid in full.1 That assumption has now been discarded in the re...
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Washington Court of Appeals Signals Change in Notice Requirements Under Construction Contracts
Division III acknowledges hairline cracks in Mike M. Johnson rule.
“Close enough” only counts in horseshoes and hand grenades, and nowhere is that more true than when Washington courts are interpreting notice and claim procedures in construction con...
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Not So Fast! Oregon's New Negligent-Construction Statute of Limitations May Have Insurance Implications
Last Thursday, the Oregon Supreme Court issued its opinion in Goodwin v. Kingsmen Plastering, Inc., 359 Or 694 (2016), holding that the deadline to file a negligent construction-defect claim is two years from the time a plaintiff knew or should have...
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