Under these circumstances, I would lean toward doing what you can before close of escrow especially if the current landlord - who has a relationship with these people - is willing to help you. 

That worked well for my client's specific circumstances but certainly would not work for everyone.

Welcome to the BP forums, I wish your intro was under better circumstances but wishing you the best as you move towards a resolution.I have an expeditor who I've worked with for over 5 years.

Through a combination of odd circumstances I find myself looking for a new tax preparer and will be sure to ask up front now about expected costs.

Don't automatically disqualify someone without knowing the circumstances of the matter.

TN is unique because foreclosure proceedings can be either judicial or non-judicial depending on the circumstances. 

I'm not too sure about what the circumstances are like in Belgium, but it is possible here in the States.

Sure, it's 1954... there must have been a zillion cases and whatnot since then.And with Section 199A, you can use either the safe harbor or facts/circumstances to support 162 (frankly, the safe harbors are anything but safe, I'd take my chances on simply arguing continuous, regular, profit motive, etc.).Perhaps DM me.

And it's commercial, intent is for revenue purposes, so revenue is the most important of the 3 to consider, by far, unless there is some extenuating circumstance. 

Louisiana law states that any tenant who breaks a lease and leaves early (except under some circumstances, and this isn’t one of them) must continue paying rent for the duration of the lease or until I find a new tenant, whichever happens first.