S.F. Residence Club, Inc. v. Baswell-Guthrie
| Decision Date | 13 September 2012 |
| Docket Number | Civil Action No. CV–09–S–0421–NE. |
| Citation | 897 F.Supp.2d 1122 |
| Parties | SAN FRANCISCO RESIDENCE CLUB, INC., et al., Plaintiffs, v. Cheryl BASWELL–GUTHRIE, et al., Defendants. |
| Court | U.S. District Court — Northern District of Alabama |
897 F.Supp.2d 1122
SAN FRANCISCO RESIDENCE CLUB, INC., et al., Plaintiffs,
v.Cheryl BASWELL–GUTHRIE, et al., Defendants.
Civil Action No. CV–09–S–0421–NE.
United States District Court,
N.D. Alabama,
Northeastern Division.
Sept. 13, 2012.
OPINION TEXT STARTS HERE
Charles A. Ray, IV, Maples & Ray PC, Huntsville, AL, David B. Anderson, Deanna L. Weidner, Marvis L. Jenkins, Anderson Weidner, LLC, Birmingham, AL, for Plaintiffs.
E. Britton Monroe, Bryan A. Grayson, Taffi S. Stewart, Lloyd, Gray, Whitehead & Monroe, PC, James R. Shaw, Jeffrey Bartow Cannon, Jr., R. Gordon Sproule, Jr., Huie Fernambucq & Stewart, LLP, Birmingham, AL, for Defendants.
LYNWOOD SMITH, District Judge.
+-------------------+
¦Table of Contents ¦
+-------------------¦
¦ ¦
+-------------------+
+-----------------------------------------------------------------------------+
¦Topic ¦Page No. ¦
+-----------------------------------------------------------------------------+
+----------------------------------------------------------------------------+
¦ ¦ ¦ ¦
+------+-------------------------------------------------------------+-------¦
¦I. ¦Introduction ¦1128 ¦
+------+-------------------------------------------------------------+-------¦
¦ ¦ ¦ ¦
+------+-------------------------------------------------------------+-------¦
¦II. ¦The Basic Requirements for a Deferred, Like–Kind Exchange ¦1130 ¦
¦ ¦Under Section 1031 ¦ ¦
+------+-------------------------------------------------------------+-------¦
¦ ¦ ¦ ¦
+------+-------------------------------------------------------------+-------¦
¦III. ¦The Plaintiffs, Defendants, and Other, Non–Party Players ¦1139 ¦
+----------------------------------------------------------------------------+
+-----------------------------------------------+
¦ ¦A.¦Plaintiffs ¦1139¦
+----+--+----------------------------------+----¦
¦ ¦B.¦The Wilmer & Lee Defendants ¦1141¦
+----+--+----------------------------------+----¦
¦ ¦C.¦The Baswell–Guthrie Defendants ¦1141¦
+----+--+----------------------------------+----¦
¦ ¦D.¦The McDermott Defendants ¦1141¦
+-----------------------------------------------+
+----------------------------------------------------------------------------+
¦ ¦ ¦1. ¦The resolution and dismissal of plaintiffs' claims ¦1142 ¦
¦ ¦ ¦ ¦against the McDermott Defendants ¦ ¦
+----------------------------------------------------------------------------+
+--------------------------------------------------------+
¦ ¦E. ¦Non–Parties Involved in Some Transactions¦1142 ¦
+--------------------------------------------------------+
+-----------------------------------------------+
¦ ¦ ¦ ¦
+----+-------------------------------------+----¦
¦IV. ¦The Replacement Property Acquisitions¦1144¦
+-----------------------------------------------+
+----------------------------------------------------+
¦ ¦ ¦1.¦The Moquin transaction ¦1145¦
+----+---+--+-----------------------------------+----¦
¦ ¦ ¦2.¦The Fountain transaction ¦1147¦
+----------------------------------------------------+
+-------------------------------------------------+
¦ ¦A.¦The Moquin and Fountain Acquisitions¦1147¦
+----+--+------------------------------------+----¦
¦ ¦B.¦The Corporate Drive Acquisition ¦1148¦
+----+--+------------------------------------+----¦
¦ ¦C.¦The Old Madison Pike Acquisition ¦1149¦
+----+--+------------------------------------+----¦
¦ ¦D.¦The Quality Circle Acquisition ¦1150¦
+-------------------------------------------------+
+--------------------------------------------------------------+
¦ ¦ ¦ ¦
+-----+--------------------------------------------------+-----¦
¦V. ¦Acquisitions Closed by the Wilmer & Lee Defendants¦1151 ¦
+--------------------------------------------------------------+
+----------------------------------------------------------------------------+
¦ ¦A. ¦Acquisition of the “Moquin Drive” and “Fountain” ¦1151 ¦
¦ ¦ ¦Properties ¦ ¦
+----------------------------------------------------------------------------+
+---------------------------------------------------------+
¦ ¦ ¦1.¦Samuel Givhan's involvement ¦1153 ¦
+----+---+--+---------------------------------------+-----¦
¦ ¦ ¦2.¦The “Ireland conference call” ¦1153 ¦
+----+---+--+---------------------------------------+-----¦
¦ ¦ ¦3.¦WaMu forwards funds and forms to Givhan¦1154 ¦
+---------------------------------------------------------+
+---------------------------------------------------------------------------+
¦ ¦B. ¦Acquisition of the “Corporate Drive” Property ¦1157 ¦
+------+----+--------------------------------------------------------+------¦
¦ ¦C. ¦The Role of California Attorney Jeffrey Weiss ¦1159 ¦
+------+----+--------------------------------------------------------+------¦
¦ ¦D. ¦Reformation of Titles to the Properties Closed by Givhan¦1160 ¦
+------+----+--------------------------------------------------------+------¦
¦ ¦E. ¦The Issue of the $50,000 Check ¦1161 ¦
+---------------------------------------------------------------------------+
+------------------------------------------------------------------+
¦ ¦ ¦ ¦
+-----+-----------------------------------------------------+------¦
¦VI. ¦Acquisitions Closed by the Baswell–Guthrie Defendants¦1161 ¦
+------------------------------------------------------------------+
+----------------------------------------------------------------------------+
¦ ¦A. ¦Lead–Up to Old Madison Pike and Quality Circle ¦1161 ¦
¦ ¦ ¦Acquisitions ¦ ¦
+------+----+---------------------------------------------------------+------¦
¦ ¦B. ¦Old Madison Pike (a/k/a “Tech Point”) ¦1162 ¦
+------+----+---------------------------------------------------------+------¦
¦ ¦C. ¦Quality Circle ¦1165 ¦
+------+----+---------------------------------------------------------+------¦
¦ ¦D. ¦Possible Conflict of Interest ¦1169 ¦
+------+----+---------------------------------------------------------+------¦
¦ ¦E. ¦Dispute With McDermott ¦1169 ¦
+----------------------------------------------------------------------------+
+---------------------------------------------------+
¦ ¦ ¦ ¦
+----+-----------------------------------------+----¦
¦VII.¦Choice of Governing Law ¦1170¦
+---------------------------------------------------+
+----------------------------------------------------------------------------+
¦ ¦A. ¦The Public Policy Exception to the Rule of ¦1172 ¦
¦ ¦ ¦Lex Loci Delicti ¦ ¦
+----------------------------------------------------------------------------+
+----------------------------------------------------------------------------+
¦ ¦ ¦1. ¦The Alabama Legal Services Liability Act ¦1172 ¦
+------+----+---+-----------------------------------------------------+------¦
¦ ¦ ¦2. ¦Plaintiffs' argument that non-clients can assert ¦1174 ¦
¦ ¦ ¦ ¦common-law claims against Alabama attorneys ¦ ¦
+----------------------------------------------------------------------------+
+--------------------------------------------------------------------------------+
¦ ¦ ¦ ¦a.¦Cunningham v. Langston, Frazer, Sweet & Freese, P.A. ,¦1174 ¦
¦ ¦ ¦ ¦ ¦727 So.2d 800 (Ala.1999) ¦ ¦
+-----+--+--+--+-----------------------------------------------------------+-----¦
¦ ¦ ¦ ¦b.¦Fogarty v. Parker, Poe, Adams & Bernstein, L.L.P., 961¦1174 ¦
¦ ¦ ¦ ¦ ¦So.2d 784 (Ala.2006) ¦ ¦
+-----+--+--+--+-----------------------------------------------------------+-----¦
¦ ¦ ¦ ¦c.¦Smith v. Math, 984 So.2d 1179 (Ala.Civ.App.2007) ¦1175 ¦
+-----+--+--+--+-----------------------------------------------------------+-----¦
¦ ¦ ¦ ¦d.¦Line v. Ventura, 38 So.3d 1 (Ala.2009) ¦1176 ¦
+--------------------------------------------------------------------------------+
+----------------------------------------------------------------------------+
¦ ¦ ¦3. ¦Analysis of the cases relied upon by plaintiffs, and ¦1178 ¦
¦ ¦ ¦ ¦their application to public policy ¦ ¦
+----------------------------------------------------------------------------+
+----------------------------------------------------------------------------+
¦ ¦ ¦ ¦
+------+-------------------------------------------------------------+-------¦
¦VIII. ¦Inconsistencies Among the Allegations of the Complaint, the ¦1180 ¦
¦ ¦Uncontested Facts, and Arguments in Briefs ¦ ¦
+----------------------------------------------------------------------------+
+---------------------------------------------------------+
¦ ¦A. ¦Claims Against the Wilmer & Lee Defendants¦1180 ¦...To continue reading
Request your trialSubscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the revised versions of legislation with amendments.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
-
United States v. Chambers, Case No. 3:09-cv-961-J-34JRK
- United States
- U.S. District Court — Middle District of Florida
- 22 May 2014
...a gain from the sale, the amount of the gain is subject to taxation. See San Francisco Residence Club, Inc. v. Braswell-Guthrie, 897 F. Supp.2d 1122, 1130 (N.D. Ala. 2012). The Internal Revenue Code provides that the gain from the sale or other disposition of property is the amount realized...... -
Morse v. Life Ins. Co. of N. Am.
- United States
- U.S. District Court — Northern District of Alabama
- 2 July 2019
-
Roberson v. Balch & Bingham, LLP
- United States
- Alabama Supreme Court
- 23 July 2021
... ... Balch and his former employer, Drummond Company, Inc ... ("Drummond"). [ 1 ] The operative complaint for ... San Francisco Residence Club, Inc. v ... Baswell-Guthrie , 897 F.Supp.2d ... ... -
Roberson v. Balch & Bingham, LLP
- United States
- Alabama Supreme Court
- 21 January 2022
... ... Balch and his former employer, Drummond Company, Inc ... ("Drummond"). [ 1 ] The operative complaint for ... San Francisco Residence Club, Inc. v ... Baswell-Guthrie , 897 F.Supp.2d ... ...