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Bank is Not Entitled to Deficiency Judgment Against Debtors Who Did Not Consent to Disposal of One of Two Properties Securing the...

The California Fifth Appellate District (Appellate Court) has decided that in a judicial foreclosure action, a bank whose loan was secured by two parcels of real property is precluded by C.C.P. section 726 (the one form of...more

Appellate Court Notes

?AC35507 - State v. Wright - ?AC35289, AC36395 - Southport Congregational Church-United Church of Christ v. Hadley - The doctrine of equitable conversion did not apply when the decedent contracted to sell real...more

CERCLA Contribution and Trust Funds: A Matter for State Law

The Second Circuit Court of Appeals in New York recently held that the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), commonly known as Superfund, does not require contribution from...more

In Frank Aragona Trust, Tax Court Holds that Trustees’ Activities as Employees Count for Purposes of Material Participation Under...

The issue of whether a trust has passive or non-passive income from its investment in a pass-through entity has taken on increased importance in light of the tax imposed on net investment income under Code Section 1411 of the...more

Bureau of Indian Affairs Proposes Regulations in Light of Patchak

Last year’s decisive (8-1) decision by the United States Supreme Court in Match-E-Be-Nash-She-Wish Band of Pottawatomi Indians v. Patchak, 132 S. Ct. 2199 (2012) (“Patchak”) appeared to be a major blow to tribal gaming and...more

Case Law Shorts

This post: NY Second Dept. Will/"interests in property"/Notes secured by mortgages/Personal Property NY Second Dept. Foreclosure/Deficiency Judgment/Burden of Proof/Appraiser Affidavit...more

Court Limits a 'Self-Settling Trust or Similar Device' to an Express Trust

In In re Porco Inc., the Bankruptcy Court for the Southern District of Illinois in a March 30 opinion addressed an issue of apparent first impression: whether a resulting or constructive trust is a "self-settling trust or...more

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