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133411P.pdf   03/02/2015  North Central Rental & Leasing  v.  United States
   U.S. Court of Appeals Case No:  13-3411
   U.S. District Court for the District of North Dakota - Fargo   
   [PUBLISHED] Smith, Author, with Murphy and Gruender, Circuit Judges] 
   Civil case - Federal Tax. The district court did not err in finding that 
   the financial transactions at issue were not entitled to nonrecognition 
   treatment under 26 U.S.C. Sec. 1031 and were structured to avoid the 
   purpose of Section 1031(f).