BMC Software, Inc. v. Director, Div. of Taxation Tax Court of New Jersey May 24, 2017, Decided DOCKET NO. 000403-2012 Opinion  [*94]  Sundar, J.T.C. This opinion addresses the parties' respective summary judgment motions centering primarily around...

In re La Paloma Generating, Co. United States Bankruptcy Court for the District of Delaware July 25, 2018, Decided Chapter 11, Case No.: 16-12700 (CSS) (Jointly Administered), Related Docket No. 1040 Opinion  [*701]  OPINION 1 Dated: July 25, 2018 /s...

Trenwick Am. Litig. Trust v. Ernst & Young, L.L.P. Court of Chancery of Delaware, New Castle June 2, 2006, Submitted ; August 10, 2006, Decided ; August 10, 2006, Filed C.A. No. 1571-N Opinion  [*172]  OPINION STRINE, Vice Chancellor. This case is...

Federal Ins. Co. v International Bus. Machs. Corp. Court of Appeals of New York January 10, 2012, Argued; February 21, 2012, Decided No. 20 Opinion  [*645]   [***433]   [**935]  Chief Judge Lippman. The question before the Court is whether the disputed...

Cede & Co. v. Technicolor Supreme Court of Delaware June 22, 1992, Submitted ; October 22, 1993, Decided No. 336, 1991 (Consolidated), No. 337, 1991 (Consolidated) Opinion  [*349]  Horsey, Justice: Nature of Case Prior Proceedings Summary of Principal...

Early in 1943, Hacienda Farms Limited ("HFL") was organized as a limited partnership with defendants Ricardo de Escamilla as the general partner and James L. Russell and H.W. Andrews as limited partners. The partnership went into bankruptcy...

This diversity case concerns a dispute between a prospective borrower and a bank over a $1.1 million loan commitment for financing an office building. Emigrant Savings Bank (Emigrant) refused to lend the money, maintaining among other things that Brown...

Eloise Keeton, who was 18 years old at the time, met plaintiff Rayburn Robinson a street show. Without the knowledge of her mother, defendant Daisy Keeton, Eloise carried on a courtship with Robinson, which after two years, culminated in the couple's...

Plaintiff filed an action to recover damages caused by defendant's refusal to perform certain paving work according to the bid it submitted to plaintiff. Plaintiff, a licensed general contractor, was preparing a bid on the "Monte Vista School...

In three of the cases ( Commissioner v Lake, 24 TC 1016 , affd 241 F2d 71 ; Commissioner v Wrather, 241 F2d 84 ; and Commissioner v O'Connor, 143 F Supp 240 , affd 241 F2d 65 ), the taxpayers had received cash or cancellation of debts in return for...