Doesn't bother me one bit. In fact I'm quite surprised that a...

Doesn't bother me one bit.

In fact I'm quite surprised that a "cheapskate" (I mean Chesapeake) of a company would fork out that kind of dough for AZZ's land.

In fact, I'd rather be on the low side than the high side spewing that nonsense of $10,000 - $12,000 per acre, $14,000 per acre or even as high as $30,000 per acre as some have.

Now what was AZZ saying while the shares were suspended?

As a result you have had built up expectations and the share price action you see today.

In 1031 exchanges that I am familiar with in Real Estate, the contract terms and conditions require that the seller of the property include the 1031 as a condition of sale and the BUYER of the property is willing to engage in swapping of the properties. It is often a three way exchange.

I doubt that O & G are treated differently under the law and the key feature of the 1031 is that the exchanged property must have the same characteristics. That is you can not 1031 a condominium (Real Estate) for a car wash (Real Estate).

In any event, good luck as it appears you'll need it. Even SSN has been whacked for having cash and producing properties.