This thread is stupid on so many levels, but even the opening premise doesn't fit:
Under Section 1033, an involuntary conversion is defined as a destruction or loss of the property through casualty, theft or condemnation action pursuant to government powers of eminent domain, and the resulting compensation from such destruction or condemnation. [iRC Section 1033(a)].
Even though the sale and/or compensation for the property were essentially forced on the taxpayer, the taxpayer is still liable for any capital gain tax liability on the compensation received. However, if the property is subject to an “involuntary conversionâ€, the taxpayer has the ability to defer the payment of the depreciation recapture and capital gain taxes on the involuntary conversion under the non-recognition provisions of Section 1033. [iRC Section 1033].
You tell me how Sterling selling the Clippers fits any of the bolded above. It has to be casualty or theft or eminent domain by the government.