I acquired and rehabbed a commercial multi-family property in California which is now cash flowing generously enough to escape the rat race.

My brother and I want to get into real estate as a side business, currently we both have full time jobs and plan on keeping them. 

The other day I was helping my brother-in-law pick up some furniture and I got to talking with the woman he was buying it from.

Turns out even if I had a variance it doesn't pay as the building code for 3 family requires fire escapes, sprinklers among other things.

Thanks for the response @Scott M. yeah I had a feeling I was just going to have to deal with him for the next few months but just got to a point where I was looking for an escape hatch lol.

Since we aren't going to actually DO it, I don't want to pay my CPA or my attorney to answer this question, but I was wondering...did my brother stumble across a tax loophole?  

A few days ago, that tenant called me and told me his adult son, wife, baby and wife's brother will be staying with them for a few days because their home caught on fire.

@Yoann Dorat appreciated brother

They gave slavers the authority to take back escaped slaves across free state lines. 

@Andrew Syrios thanks brother!