A couple of years ago, this blog carried an article that briefly considered whether the gain realized by a taxpayer on the sale of a contract should be treated as ordinary income or capital gain for ...

Adam Leitman Bailey and John M. Desiderio explain how New York courts decide whether a buyer’s or seller’s failure to meet a real estate contract obligation is a “material” breach that justifies ...

Under the doctrine of merger by deed, certain terms, covenants and conditions of a contract for the sale of real property are merged with and into the deed to the property upon delivery. Based on the ...