government & tax

Out of state corporation plaintiff sought refund of transfer tax paid to municipality pursuant to local ordinances, arguing that the change in the ownership of the real property at issue was not a qualifying “transfer,” and was simply given to a subsidiary, so ultimate ownership remained the same. Plaintiff also alleged that the subsequent sale of fractional ownership shares, while contemplated in the same agreement as the alleged transfer, should be considered separate transactions. Municipal defendant argued that the subsequent sale of fractional ownership shares must be treated as part of a single transaction for tax purposes and that the ownership interests changing via the fractional share sales qualify the entire transaction as a transfer. Defense verdict following bench trial (later upheld on appeal).

Following protracted litigation between the heirs of decedent, who claimed the decedent died as a result of medical malpractice, and a public entity which owned and controlled the medical facility at which the relevant care was provided, the case settled with assent from the entity’s representative and plaintiffs. Following the settlement and a long period where non-party heirs were found and their signatures sought and obtained, the governing body of the public entity still had not approved the settlement and no settlement funds had been paid. Plaintiff sought to enforce the settlement agreement. Settled at further Mandatory Settlement Conference.