Check out this forum topic at sitepoint.com. "Advice For Website Buyers". They also have an entire free pdf document on the subject.
http://www.sitepoint.com/forums/showthread.php?t=544976
I would recommend not getting a tax attorney and accountant before making a purchase - it may not be worth such a small investment. I would suggest buying a simple website for less than $200 and feeling it out. Depending on how the experience is, you may want to invest in another website.
Robert M. Cavezza
Cavezza Holdings LLC
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Robert M. Cavezza
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