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" ... A taxpayer financed a property by granting and recording in September of 2002 a deed of trust encumbering the property. That deed of trust, as well as the related deeds, contained the same typographical error in its metes and bounds legal description. Specifically, as the court stated, “three of the metes list an angle of either 38 [degrees] or 35 [degrees] where the correct angle of 88 [degrees] should appear.” ... "
" ... Greg Grengs is the sole owner of GLG Farms, LLC and has exclusive control of GLG Farms, LLC. Greg Grengs offered no evidence to support a finding he does not have the ability to secure the execution of the mortgage from GLG Farms, LLC. He has not argued that he lacks control of GLG Farms, LLC; he has not argued he is prohibited by an operating agreement from encumbering the assets of GLG Farms, LLC; and he has not argued he is otherwise prevented from complying with the terms of the judgment. While it is true the title is held by GLG Farms, LLC, Greg Grengs has failed to demonstrate he does not have the ability to comply with the judgment by executing a security interest and mortgage on behalf of GLG Farms, LLC. ... "
" ... The encumbering of the supertanker MV Ever Given in the Suez Canal is the image of the week, or perhaps the year. It speaks to a world economy that has overgrown its natural infrastructure – a vessel greedily stacked with cargo that becomes so unwieldy that it is grounded by a puff of wind (high winds and a dust storm did for the Ever Given). It takes little imagination to think of problems like climate change and inequality taking the place of the tanker in the channel of the world order. ... "
" ... The next step in the analysis was to determine whether Linda had any right to the Trust assets on the day that she filed for bankruptcy. Here, the terms of the Trust prevented Linda from selling or encumbering her interests in the Trust, and the Trust assets were well protected from Linda's creditors under the Trust's spendthrift provisions. Thus, the District Court: ... "
" ... prospective partners the possibility of a charitable contribution deduction for the donation of a conservation easement. The promoters then syndicate ownership interests in the partnership that owns the real property, or in one or more of the tiers of pass-through entities, using promotional materials suggesting to prospective partners that a partner may be entitled to a share of a charitable contribution deduction that equals or exceeds an amount that is two and one-half times the amount of the partner’s investment. The promoters obtain an appraisal that purports to be a qualified appraisal as defined in §170(f)(11)(E)(i), but that greatly inflates the value of the conservation easement based on unreasonable conclusions about the development potential of the real property. After the partners obtain their interests in the partnership, the partnership that owns the real property donates a conservation easement encumbering the property to a tax-exempt entity. Once the donation is made the inflated charitable contribution deduction flows through to the partners. ... "