Haik Chilingaryan 3L, along with Associate Dean William Byrnes and Adjunct Professor Robert Bloink, published in the October edition of Mertens Law of Federal Income Taxation their interpretation of the I.R.C. Section 1031: Like-Kind Exchanges. The article is titled, “Exploring the Extent of Like-Kind Nonrecognition Treatment (and Its Potential Demise)”.
“To release my first article in the oldest tax treatise was beyond anything I imagined,” said Chilingaryan.
The Mertens article both analyzed like-kind exchanges and proposed potentially qualifying exchanges based on jurisprudence. “Since there is an ongoing debate on whether to limit or completely eliminate I.R.C. §1031, the article may turn out to be monumental,” said Chilingaryan.
“Haik Chilingaryan is establishing himself in the United States property finance community through developing and communicating creative solutions for like-kind exchange,” shared Professor Byrnes. “The Mertens article is his first of what I expect to be several property finance pieces for other publishers in the Spring.”
Chilingaryan says this accomplishment is one of many that he is proud of since beginning his journey at Thomas Jefferson School of Law. “Prior to being published in Mertens, I had already been on the Honor Roll, received the Jeffersonian Medal, and was actively involved in several student organizations. In my third year I became the Vice-President of the Armenian Law Students Association and the Alumni Relations Chair of the Business Law Society.”
“In early 2015, I expect to be published in a Law Review journal,” said Chilingaryan. “I also expect several publications related to property finances by mid-2015. I would like to give a special thanks to Chris Guzelian and Linda Keller for their guidance.”