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Brian Murphy



Whitefish Winter Carnival 2020

January Newsletter


The Legend of  Ullr

Once upon a time, there lived a god named Ullr who reigned over winter activities in the Nordic regions. Aiding him were his Prime Minister and Queen, who were skilled in creating the beauties of winter.

As time went by, however, his subjects become engrossed in exploring the world and its oceans, and they paid less homage to their god-king and the festivities of their winter season, so Ullr became a god all-but-forgotten, except in dim tradition.



A bawdy adults-only good time, enjoy a hearty roast of Whitefish and current events.

A fun, family event! Come in out of the cold and be a part of history with the unveiling of King Ullr LX and his Queen of the Snows.

Dust off your moves and your duds for an evening of groove. Prizes for best costume.

An annual tradition, watch the new Prince Frey and Princess Freya crowned at half-time, and cheer on the Bulldogs!

This sport combines a mix of two of Montana's favorites - horses and skiing.

Support Carnival and kick off the weekend with merriment and frivolity at the Carnival Gala.

Winter Carnival Weekend reaches its peak with the Grand Parade, featuring entries of all shapes and sizes. A fun, family event, come join in the merriment at 3PM on Central Avenue!


Some events require a carnival button for entry.

For more details on all the above Carnival events, browse to:

House Tax Bill HR-1 and the current state of 1031 Exchanges

Section 13303 of the Senate amendment revised Section 1031(a)(1) of the Code to provide that:

No gain or loss shall be recognized on the exchange of real property held for productive use in a trade or business or for investment if such real property is exchanged solely for real property of like kind which is to be held either for productive use in a trade or business or for investment.

What is like kind real property?

"Section 1031(a) requires a comparison of the exchanged properties to ascertain whether the nature and character of the transferred rights in and to the respective properties are substantially alike."

"In making comparison, consideration must be given to the respective interests in the physical properties, the nature of the title conveyed, the rights of the parties, the duration nature or character of the properties as distinguished from their grade or quality. Koch v. CIR, 71TC 54,65 (1978)

Examples of like kind real properties include:

  • A commercial building and an unimproved lot
  • City real estate and a ranch or a farm
  • Tenancy-in-common interest and a fee interest (the legal possession of both the surface and mineral rights for a property)
  • A fee interest and a leasehold with 30 years or more to run
  • A remainder interest in one property and a life estate in another property where the life tenant has a life expectancy of at least 30 years
  • A fee interest and a condominium unit
  • A fee interest and a perpetual easement
  • A fee interest and a perpetual water right

If you have questions regarding the purchase, sale or exchange of real property, call Brian Murphy today at 406.890.1681. Brian is here to help you through the exchange of real property.


Featured property: 535 Karrow Avenue, Whitefish

MLS #21919068 Offered at $879,000

Beautiful large home on over in acre in Whitefish City limits. Over 3,000 sq/ft not including a full unfinished basement to fit your needs. Large open great room anchored by McGregor Lake sourced stone fireplace. Refinished oak floors, Alder doors, large back deck, underground sprinklers, a/c for summer nights, there is not much missing from this amazing home. Upstairs you'll find Jack and Jill rooms, one with a private balcony. Mature trees offer the country feeling yet sits within walking/biking distance to down town Whitefish. Total remodel in 2017 and re-stained in summer of 2019.

Ski and Snow Forecast is Optimistic for Winter of 2020



Climate forecasters at the Climate Prediction Center predict a neutral El Nino to occur during the meteorological winter months of 2019-2020 (Dec-Jan-Feb) and possibly into spring. This absence of El Nino or La Nina could allow other global factors, such as the Madden-Julian Oscillation and Arctic Oscillation, to play a larger role in determining winter weather.

All that being said, the winter months of December-January-February should favor Above Normal Temperatures and Above Normal Precipitation for a good portion of Montana.

Find snow conditions

on Whitefish Mountain:

visit their snowcams

Need help planning your trip to Montana?

Check out, a website full of travel resources for Montana. Find tips on epic winter trips, places to stay, food and drink, and travel tips.


Each office is independently owned and operated.

Brian Murphy is a licensed real estate broker in northwest Montana, specializing in Montana ranches for sale and large tracts of land for sale in Montana. Murphy Ranch and Land provides buyers and sellers with outstanding real estate service in the cities of Whitefish, Kalispell, Columbia Falls and Bigfork, as well as throughout the state of Montana.  Brian has Whitefish Montana real estate listings of homes, land, and commercial properties for sale in the Whitefish area.

RE/MAX Rocky Mountain Real Estate, 307 Spokane Avenue, Suite 100, Whitefish, MT 59937