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Law Offices of Scott A. Frank

Tue, Sep 6, 2011 3:35 PM

I think I know the answer to this one, but . . .

Was just given this scenario by a residential real estate broker friend:

Homeowner leases out his house to a "friend". Charges $1,000 per month
(market is around $3-$4,000), and the lease states that the rent is to be
paid to the HOA (dues are around $1,000 per quarter but there is a $12,000
balance). Tenant is responsible for all maintenance. House is not in
foreclosure, or even under threat. Lease term is for three years.

After 4 months, a falling out occurs. Landlord wants to sell the house.
Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T is
paying association on time and maintaining the house reasonably well.

So is Landlord screwed (no good deed goes unpunished)? I don't believe
there is a true failure of consideration here, but could LL make the
argument anyway? Any other thought that I am missing?

And, what happens when the HOA is paid up to date?

Thanks again. It's been that kind of a couple of weeks.

Scott A. Frank

Attorney at Law

LAW OFFICES OF SCOTT A. FRANK, P.A.

7781 NW Beacon Square Boulevard, Suite 102

Boca Raton, FL 33487

p: (561) 372-7860

f: (561) 423-5721

mailto:sfrank@saflaw.com sfrank@saflaw.com

http://www.saflaw.com/ www.saflaw.com

If you believe that you have received this message in error, please notify
the sender by reply transmission and delete the message without copying or
disclosing it.

Pursuant to Internal Revenue Service guidance, be advised that any federal
tax advice contained in this written or electronic communication, including
any attachments or enclosures, is not intended or written to be used and it
cannot be used by any person or entity for the purpose of (i) avoiding any
tax penalties that may be imposed by the Internal Revenue Service or any
other U.S. Federal taxing authority or agency or (ii) promoting, marketing
or recommending to another party any transaction or matter addressed herein.

I think I know the answer to this one, but . . . Was just given this scenario by a residential real estate broker friend: Homeowner leases out his house to a "friend". Charges $1,000 per month (market is around $3-$4,000), and the lease states that the rent is to be paid to the HOA (dues are around $1,000 per quarter but there is a $12,000 balance). Tenant is responsible for all maintenance. House is not in foreclosure, or even under threat. Lease term is for three years. After 4 months, a falling out occurs. Landlord wants to sell the house. Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T is paying association on time and maintaining the house reasonably well. So is Landlord screwed (no good deed goes unpunished)? I don't believe there is a true failure of consideration here, but could LL make the argument anyway? Any other thought that I am missing? And, what happens when the HOA is paid up to date? Thanks again. It's been that kind of a couple of weeks. Scott A. Frank Attorney at Law LAW OFFICES OF SCOTT A. FRANK, P.A. 7781 NW Beacon Square Boulevard, Suite 102 Boca Raton, FL 33487 p: (561) 372-7860 f: (561) 423-5721 <mailto:sfrank@saflaw.com> sfrank@saflaw.com <http://www.saflaw.com/> www.saflaw.com If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

DD

Drobner, David S.

Tue, Sep 6, 2011 3:38 PM

2 witnesses on the lease? Hey, you never know...

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Law Offices
of Scott A. Frank
Sent: Tuesday, September 06, 2011 11:36 AM
To: RPPTL Landlord Tenant Committee
Subject: [RPPTL LandTen] I am just full of interesting questions these
days

I think I know the answer to this one, but . . .

Was just given this scenario by a residential real estate broker friend:

Homeowner leases out his house to a "friend". Charges $1,000 per month
(market is around $3-$4,000), and the lease states that the rent is to
be paid to the HOA (dues are around $1,000 per quarter but there is a
$12,000 balance). Tenant is responsible for all maintenance. House is
not in foreclosure, or even under threat. Lease term is for three
years.

After 4 months, a falling out occurs. Landlord wants to sell the house.
Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T
is paying association on time and maintaining the house reasonably well.

So is Landlord screwed (no good deed goes unpunished)? I don't believe
there is a true failure of consideration here, but could LL make the
argument anyway? Any other thought that I am missing?

And, what happens when the HOA is paid up to date?

Thanks again. It's been that kind of a couple of weeks.

Scott A. Frank

Attorney at Law

LAW OFFICES OF SCOTT A. FRANK, P.A.

7781 NW Beacon Square Boulevard, Suite 102

Boca Raton, FL 33487

p: (561) 372-7860

f: (561) 423-5721

sfrank@saflaw.com

www.saflaw.com http://www.saflaw.com/

If you believe that you have received this message in error, please
notify the sender by reply transmission and delete the message without
copying or disclosing it.

Pursuant to Internal Revenue Service guidance, be advised that any
federal tax advice contained in this written or electronic
communication, including any attachments or enclosures, is not intended
or written to be used and it cannot be used by any person or entity for
the purpose of (i) avoiding any tax penalties that may be imposed by the
Internal Revenue Service or any other U.S. Federal taxing authority or
agency or (ii) promoting, marketing or recommending to another party any
transaction or matter addressed herein.

2 witnesses on the lease? Hey, you never know... From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Law Offices of Scott A. Frank Sent: Tuesday, September 06, 2011 11:36 AM To: RPPTL Landlord Tenant Committee Subject: [RPPTL LandTen] I am just full of interesting questions these days I think I know the answer to this one, but . . . Was just given this scenario by a residential real estate broker friend: Homeowner leases out his house to a "friend". Charges $1,000 per month (market is around $3-$4,000), and the lease states that the rent is to be paid to the HOA (dues are around $1,000 per quarter but there is a $12,000 balance). Tenant is responsible for all maintenance. House is not in foreclosure, or even under threat. Lease term is for three years. After 4 months, a falling out occurs. Landlord wants to sell the house. Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T is paying association on time and maintaining the house reasonably well. So is Landlord screwed (no good deed goes unpunished)? I don't believe there is a true failure of consideration here, but could LL make the argument anyway? Any other thought that I am missing? And, what happens when the HOA is paid up to date? Thanks again. It's been that kind of a couple of weeks. Scott A. Frank Attorney at Law LAW OFFICES OF SCOTT A. FRANK, P.A. 7781 NW Beacon Square Boulevard, Suite 102 Boca Raton, FL 33487 p: (561) 372-7860 f: (561) 423-5721 sfrank@saflaw.com www.saflaw.com <http://www.saflaw.com/> If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

SW

Shane Weaver

Tue, Sep 6, 2011 3:49 PM

Scott,

After four months, I think there'd be an obvious estoppel defense to the lack of witnesses. And even if rent is under-market, tenant can argue paying all maintenance helps compensate for that.

Shane Weaver, Esq.
Legal Aid Society of Palm Beach County
423 Fern Street, Suite 200
West Palm Beach, FL 33401
Tel. (561) 822-9785
Fax (561) 822-9885

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Law Offices of Scott A. Frank
Sent: Tuesday, September 06, 2011 11:36 AM
To: RPPTL Landlord Tenant Committee
Subject: [RPPTL LandTen] I am just full of interesting questions these days

I think I know the answer to this one, but . . .

Was just given this scenario by a residential real estate broker friend:

Homeowner leases out his house to a "friend". Charges $1,000 per month (market is around $3-$4,000), and the lease states that the rent is to be paid to the HOA (dues are around $1,000 per quarter but there is a $12,000 balance). Tenant is responsible for all maintenance. House is not in foreclosure, or even under threat. Lease term is for three years.

After 4 months, a falling out occurs. Landlord wants to sell the house. Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T is paying association on time and maintaining the house reasonably well.

So is Landlord screwed (no good deed goes unpunished)? I don't believe there is a true failure of consideration here, but could LL make the argument anyway? Any other thought that I am missing?

And, what happens when the HOA is paid up to date?

Thanks again. It's been that kind of a couple of weeks.

Scott A. Frank
Attorney at Law
LAW OFFICES OF SCOTT A. FRANK, P.A.
7781 NW Beacon Square Boulevard, Suite 102
Boca Raton, FL 33487
p: (561) 372-7860
f: (561) 423-5721
sfrank@saflaw.com mailto:sfrank@saflaw.com
www.saflaw.com http://www.saflaw.com/

If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it.

Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

Scott, After four months, I think there'd be an obvious estoppel defense to the lack of witnesses. And even if rent is under-market, tenant can argue paying all maintenance helps compensate for that. Shane Weaver, Esq. Legal Aid Society of Palm Beach County 423 Fern Street, Suite 200 West Palm Beach, FL 33401 Tel. (561) 822-9785 Fax (561) 822-9885 From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Law Offices of Scott A. Frank Sent: Tuesday, September 06, 2011 11:36 AM To: RPPTL Landlord Tenant Committee Subject: [RPPTL LandTen] I am just full of interesting questions these days I think I know the answer to this one, but . . . Was just given this scenario by a residential real estate broker friend: Homeowner leases out his house to a "friend". Charges $1,000 per month (market is around $3-$4,000), and the lease states that the rent is to be paid to the HOA (dues are around $1,000 per quarter but there is a $12,000 balance). Tenant is responsible for all maintenance. House is not in foreclosure, or even under threat. Lease term is for three years. After 4 months, a falling out occurs. Landlord wants to sell the house. Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T is paying association on time and maintaining the house reasonably well. So is Landlord screwed (no good deed goes unpunished)? I don't believe there is a true failure of consideration here, but could LL make the argument anyway? Any other thought that I am missing? And, what happens when the HOA is paid up to date? Thanks again. It's been that kind of a couple of weeks. Scott A. Frank Attorney at Law LAW OFFICES OF SCOTT A. FRANK, P.A. 7781 NW Beacon Square Boulevard, Suite 102 Boca Raton, FL 33487 p: (561) 372-7860 f: (561) 423-5721 sfrank@saflaw.com<mailto:sfrank@saflaw.com> www.saflaw.com<http://www.saflaw.com/> If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

DD

Drobner, David S.

Tue, Sep 6, 2011 3:55 PM

Not so sure on that 4 months estoppel due to the recent 2 cases our
group has been looking at - that's why I mentioned. Attached.

dsd

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Shane Weaver
Sent: Tuesday, September 06, 2011 11:50 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] I am just full of interesting questions
these days

Scott,

After four months, I think there'd be an obvious estoppel defense to the
lack of witnesses. And even if rent is under-market, tenant can argue
paying all maintenance helps compensate for that.

Shane Weaver, Esq.

Legal Aid Society of Palm Beach County

423 Fern Street, Suite 200

West Palm Beach, FL 33401

Tel. (561) 822-9785

Fax (561) 822-9885

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Law Offices
of Scott A. Frank
Sent: Tuesday, September 06, 2011 11:36 AM
To: RPPTL Landlord Tenant Committee
Subject: [RPPTL LandTen] I am just full of interesting questions these
days

I think I know the answer to this one, but . . .

Was just given this scenario by a residential real estate broker friend:

Homeowner leases out his house to a "friend". Charges $1,000 per month
(market is around $3-$4,000), and the lease states that the rent is to
be paid to the HOA (dues are around $1,000 per quarter but there is a
$12,000 balance). Tenant is responsible for all maintenance. House is
not in foreclosure, or even under threat. Lease term is for three
years.

After 4 months, a falling out occurs. Landlord wants to sell the house.
Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T
is paying association on time and maintaining the house reasonably well.

So is Landlord screwed (no good deed goes unpunished)? I don't believe
there is a true failure of consideration here, but could LL make the
argument anyway? Any other thought that I am missing?

And, what happens when the HOA is paid up to date?

Thanks again. It's been that kind of a couple of weeks.

Scott A. Frank

Attorney at Law

LAW OFFICES OF SCOTT A. FRANK, P.A.

7781 NW Beacon Square Boulevard, Suite 102

Boca Raton, FL 33487

p: (561) 372-7860

f: (561) 423-5721

sfrank@saflaw.com

www.saflaw.com http://www.saflaw.com/

If you believe that you have received this message in error, please
notify the sender by reply transmission and delete the message without
copying or disclosing it.

Pursuant to Internal Revenue Service guidance, be advised that any
federal tax advice contained in this written or electronic
communication, including any attachments or enclosures, is not intended
or written to be used and it cannot be used by any person or entity for
the purpose of (i) avoiding any tax penalties that may be imposed by the
Internal Revenue Service or any other U.S. Federal taxing authority or
agency or (ii) promoting, marketing or recommending to another party any
transaction or matter addressed herein.

Not so sure on that 4 months estoppel due to the recent 2 cases our group has been looking at - that's why I mentioned. Attached. dsd From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Shane Weaver Sent: Tuesday, September 06, 2011 11:50 AM To: 'RPPTL Landlord Tenant Committee' Subject: Re: [RPPTL LandTen] I am just full of interesting questions these days Scott, After four months, I think there'd be an obvious estoppel defense to the lack of witnesses. And even if rent is under-market, tenant can argue paying all maintenance helps compensate for that. Shane Weaver, Esq. Legal Aid Society of Palm Beach County 423 Fern Street, Suite 200 West Palm Beach, FL 33401 Tel. (561) 822-9785 Fax (561) 822-9885 From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Law Offices of Scott A. Frank Sent: Tuesday, September 06, 2011 11:36 AM To: RPPTL Landlord Tenant Committee Subject: [RPPTL LandTen] I am just full of interesting questions these days I think I know the answer to this one, but . . . Was just given this scenario by a residential real estate broker friend: Homeowner leases out his house to a "friend". Charges $1,000 per month (market is around $3-$4,000), and the lease states that the rent is to be paid to the HOA (dues are around $1,000 per quarter but there is a $12,000 balance). Tenant is responsible for all maintenance. House is not in foreclosure, or even under threat. Lease term is for three years. After 4 months, a falling out occurs. Landlord wants to sell the house. Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T is paying association on time and maintaining the house reasonably well. So is Landlord screwed (no good deed goes unpunished)? I don't believe there is a true failure of consideration here, but could LL make the argument anyway? Any other thought that I am missing? And, what happens when the HOA is paid up to date? Thanks again. It's been that kind of a couple of weeks. Scott A. Frank Attorney at Law LAW OFFICES OF SCOTT A. FRANK, P.A. 7781 NW Beacon Square Boulevard, Suite 102 Boca Raton, FL 33487 p: (561) 372-7860 f: (561) 423-5721 sfrank@saflaw.com www.saflaw.com <http://www.saflaw.com/> If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

SW

Shane Weaver

Tue, Sep 6, 2011 4:08 PM

But unlike Skylake, the tenant here actually took possession and paid rent. The 3rd DCA states in Skylake, "For an estoppel to operate, the tenant must have changed position in more than an insubstantial way."

Shane Weaver, Esq.
Legal Aid Society of Palm Beach County
423 Fern Street, Suite 200
West Palm Beach, FL 33401
Tel. (561) 822-9785
Fax (561) 822-9885

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S.
Sent: Tuesday, September 06, 2011 11:56 AM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] I am just full of interesting questions these days

Not so sure on that 4 months estoppel due to the recent 2 cases our group has been looking at - that's why I mentioned. Attached.
dsd

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Shane Weaver
Sent: Tuesday, September 06, 2011 11:50 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] I am just full of interesting questions these days

Scott,

After four months, I think there'd be an obvious estoppel defense to the lack of witnesses. And even if rent is under-market, tenant can argue paying all maintenance helps compensate for that.

Shane Weaver, Esq.
Legal Aid Society of Palm Beach County
423 Fern Street, Suite 200
West Palm Beach, FL 33401
Tel. (561) 822-9785
Fax (561) 822-9885

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Law Offices of Scott A. Frank
Sent: Tuesday, September 06, 2011 11:36 AM
To: RPPTL Landlord Tenant Committee
Subject: [RPPTL LandTen] I am just full of interesting questions these days

I think I know the answer to this one, but . . .

Was just given this scenario by a residential real estate broker friend:

Homeowner leases out his house to a "friend". Charges $1,000 per month (market is around $3-$4,000), and the lease states that the rent is to be paid to the HOA (dues are around $1,000 per quarter but there is a $12,000 balance). Tenant is responsible for all maintenance. House is not in foreclosure, or even under threat. Lease term is for three years.

After 4 months, a falling out occurs. Landlord wants to sell the house. Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T is paying association on time and maintaining the house reasonably well.

So is Landlord screwed (no good deed goes unpunished)? I don't believe there is a true failure of consideration here, but could LL make the argument anyway? Any other thought that I am missing?

And, what happens when the HOA is paid up to date?

Thanks again. It's been that kind of a couple of weeks.

Scott A. Frank
Attorney at Law
LAW OFFICES OF SCOTT A. FRANK, P.A.
7781 NW Beacon Square Boulevard, Suite 102
Boca Raton, FL 33487
p: (561) 372-7860
f: (561) 423-5721
sfrank@saflaw.com mailto:sfrank@saflaw.com
www.saflaw.com http://www.saflaw.com/

If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it.

Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

But unlike Skylake, the tenant here actually took possession and paid rent. The 3rd DCA states in Skylake, "For an estoppel to operate, the tenant must have changed position in more than an insubstantial way." Shane Weaver, Esq. Legal Aid Society of Palm Beach County 423 Fern Street, Suite 200 West Palm Beach, FL 33401 Tel. (561) 822-9785 Fax (561) 822-9885 From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S. Sent: Tuesday, September 06, 2011 11:56 AM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] I am just full of interesting questions these days Not so sure on that 4 months estoppel due to the recent 2 cases our group has been looking at - that's why I mentioned. Attached. dsd From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Shane Weaver Sent: Tuesday, September 06, 2011 11:50 AM To: 'RPPTL Landlord Tenant Committee' Subject: Re: [RPPTL LandTen] I am just full of interesting questions these days Scott, After four months, I think there'd be an obvious estoppel defense to the lack of witnesses. And even if rent is under-market, tenant can argue paying all maintenance helps compensate for that. Shane Weaver, Esq. Legal Aid Society of Palm Beach County 423 Fern Street, Suite 200 West Palm Beach, FL 33401 Tel. (561) 822-9785 Fax (561) 822-9885 From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Law Offices of Scott A. Frank Sent: Tuesday, September 06, 2011 11:36 AM To: RPPTL Landlord Tenant Committee Subject: [RPPTL LandTen] I am just full of interesting questions these days I think I know the answer to this one, but . . . Was just given this scenario by a residential real estate broker friend: Homeowner leases out his house to a "friend". Charges $1,000 per month (market is around $3-$4,000), and the lease states that the rent is to be paid to the HOA (dues are around $1,000 per quarter but there is a $12,000 balance). Tenant is responsible for all maintenance. House is not in foreclosure, or even under threat. Lease term is for three years. After 4 months, a falling out occurs. Landlord wants to sell the house. Tenant, knowing the sweetheart deal, says heck, no, I ain't moving. T is paying association on time and maintaining the house reasonably well. So is Landlord screwed (no good deed goes unpunished)? I don't believe there is a true failure of consideration here, but could LL make the argument anyway? Any other thought that I am missing? And, what happens when the HOA is paid up to date? Thanks again. It's been that kind of a couple of weeks. Scott A. Frank Attorney at Law LAW OFFICES OF SCOTT A. FRANK, P.A. 7781 NW Beacon Square Boulevard, Suite 102 Boca Raton, FL 33487 p: (561) 372-7860 f: (561) 423-5721 sfrank@saflaw.com<mailto:sfrank@saflaw.com> www.saflaw.com<http://www.saflaw.com/> If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

landten@lists.flabarrpptl.org

[RPPTL LandTen] I am just full of interesting questions these days