Thanks very much for your help

It just seems strange to me that, at the end of the day, a state will tax capital gain realized 

a) by a person that has never resided in that state

b) on sale of property not located in that state

As I prepare this return, I find myself wondering if there aren't other taxpayers not aware that like kind exchanges involving real estate in two different states can result in a state tax that would never have been owed, had the like kind exchange not been pursued