The University of Wisconsin Law School team of Rachel Peterson and Mike Yellin placed into the quarter-finals of the National Tax Moot Court Competition in St. Petersburg, Florida, on February 5-7, 2009.

Both Peterson and Yellin are second-year law students. Third-year student Andy Gehl is the team coach.

Contenders in the competition argued on the topic of whether a simultaneous completion of a like-kind exchange and contribution of property for an interest in an LLC qualifies for non-recognition of gain under Internal Revenue Code sections 1031 and 721.

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