Robert,  Howdy my dear man,   I mean my dear counselor.

Just a simple ????    are you saying land "flips" are illegal?  If so, in

all the states, or is it a Federal offense?   Please define a "flip" for

me and others who may not know what one is.   How many days, hours,

decades, must pass before it is not a flip.   I know flipping cars is illegal

in some states, but that is because the states want their sales tax  and

title fees.

George