» Emily M. Sullivan - Attorney

Section 1031 of the Internal Revenue Code provides a valuable tax deferral mechanism for real estate investors. The provision, commonly referred to as a “like-kind exchange,” allows for the exchange of one investment property for another… Read More

Many commercial leases contain a provision either permitting or prohibiting the parties from recording a Memorandum of Lease. Although a Memorandum of Lease is not the most complex aspect of any lease, it may provide crucial protection to certain ren… Read More

With a sizeable portion of the workforce continuing to work remotely, many taxpayers may be wondering whether they qualify for a home office deduction. Employees are not eligible for the deduction, even those who work 100% remotely. Only self-employe… Read More

Unlike residential tenants, most commercial tenants were not relieved of the obligation to pay rent during the pandemic. In a recent case, the tenant alleged that the purpose of the lease—to use the property to operate a gym—was frustrated by the… Read More

A family cottage can be a gathering place that brings loved ones together generations to come. Unfortunately, without a proper succession plan, disputes over ownership and operation can lead to litigation among the family. Consider the example of a c… Read More

A first apartment brings not only new freedoms, but also new responsibilities, such as dealing with a landlord and roommates and paying a security deposit. Understanding some legal basics might help renters navigate these new situations. In Michigan,… Read More

Recently, frantic ads have warned that thieves can record forged documents to steal title to your home. While title theft insurance companies claim to offer protection to homeowners, there are a few things to consider before purchasing a policy: A fo… Read More

The Court of Appeals recently issued a warning to bar owners: refuse to serve alcohol to visibly intoxicated customers or pay up. In Borkowski v. Niles, the defendant drank for six hours at American Legion before attempting to drive home. As you woul… Read More