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It further held that the homes are capital assets to the taxpayer and that amounts paid by the taxpayer to the relos for such items as mortgage payments, broker's commissions, title examinations, and transfer taxes are nondeductible capital expenditures that must be added to the bases of the homes. Patricia Leon, CRP, has been named executive vice president and chief operating officer of RELO Direct[R], Inc. Noia has been named executive vice president/sales and marketing for RELO Direct[R], Inc. |
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