{
    "@context": "https://schema.org",
    "@type": "Article",
    "headline": "New York Tax Court Approves Section 1031 “Drop & Swap” Transactions",
    "url": "https://www.lexblog.com/2025/11/25/new-york-tax-court-approves-section-1031-drop-swap-transactions/",
    "identifier": {
        "@type": "PropertyValue",
        "name": "LexBlog Library record",
        "value": "LEX-WK-ESCDT2TD",
        "url": "https://www.lexblog.com/lib/ESCDT2TD/"
    },
    "datePublished": "2025-11-25T17:10:27-05:00",
    "dateModified": "2025-11-25T14:11:18-05:00",
    "author": {
        "@type": "Person",
        "name": "Jean Bertrand, Richard M. Corn, David S. Miller, Amanda H. Nussbaum, Stuart Rosow, Rita N. Halabi"
    },
    "sourceOrganization": {
        "@type": "Organization",
        "name": "Proskauer Rose LLP"
    },
    "organizationScope": "at-publication",
    "isPartOf": "Tax Talks",
    "about": "Tax",
    "sourceUrl": "https://www.proskauertaxtalks.com/?p=3446",
    "sourceStability": "may-move"
}