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NOTICE: This opinion is subject to motions for rehearing under Rule 22 as well as formal revision before publication in the New Hampshire Reports. Readers are requested to notify the Reporter, Supreme Court of New Hampshire, One Charles Doe Drive, Concord, New Hampshire 03301, of any editorial errors in order that corrections may be made before the opinion goes to press. Errors may be reported by E-mail at the following address: reporter@courts.state.nh.us. Opinions are available on the Internet by 9:00 a.m. on the morning of their release. The direct address of the court's home page is: http://www.courts.state.nh.us/supreme. THE SUPREME COURT OF NEW HAMPSHIRE ___________________________ Rockingham No. 2007-163 DONNA RICHARD v. GOOD LUCK TRAILER COURT, INC. & a. Argued: January 17, 2008 Opinion Issued: March 21, 2008 MacMillan Law Offices, of Bradford, Massachusetts (Thomas K. MacMillan on the brief and orally), for the plaintiff. Hamilton Law Offices, P.L.L.C., of Salem (Joseph L. Hamilton on the brief and orally), for the defendants. BRODERICK, C.J. The plaintiff, Donna Richard, appeals an order entered after a bench trial in the Superior Court (McHugh, J.) ruling that the defendants, Good Luck Trailer Court, Inc. and George Tareila, did not breach either a contract for the sale of real property or an implied covenant of good faith. We affirm. In the spring of 2004, the plaintiff liquidated two pieces of investment real estate in Haverhill, Massachusetts. In accordance with the federal "likekind exchange" law, see 26 U.S.C.A.

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New Hampshire Law