Objective Memoranda and Opinion Letters

INTEROFFICE MEMORANDUM: This Memorandum was written for an attorney contemplating a Motion for a New Trial. Other jurisdictions were researched when a survey of the local case law and statutory law proved insufficient on the issues presented.

OPINION LETTER TO A CLIENT RE TAXATION ISSUES OF A PROPOSED BONUS PLAN

OPINION LETTER TO NUMEROUS OWNERS RE COMMERCIAL CONDOMINIUM OWNERS’ ASSOCIATION STATUS: A commercial common interest development allowed its owners’ association corporation to be suspended and could not enforce contracts, nor could it legally conduct business.

Demand Letter

RESPONSE TO AN ATTORNEY REPRESENTING HIMSELF ON A PAST DUE NOTE: An attorney deferred partial payment on the purchase price of an office suite when the seller accepted a note secured by a second deed of trust. The attorney could not meet his obligation when it became due and the seller extended the due date. When the second due date came due, the attorney alleged the rate of interest was usurious.

Transactional Documents

RESTATED COVENANTS, CONDITIONS AND RESTRICTIONS: Owners of a commercial common interest development restated their Covenants, Conditions and Restrictions to more accurately reflect current state law. While the property owners’ names have been redacted for their privacy, the property description has not been redacted as this is a recorded document.

ARTICLES OF ASSOCIATION AND BYLAWS

Dispositive Motion

MOTION FOR PSJ RE ATTORNEY-CLIENT RELATIONSHIP, DUTY, BREACH OF DUTY AND CAUSATION: An attorney twice filed a motion for partial summary judgment in a legal malpractice case on the elements of duty and breach. However, the trial court refused to hear oral arguments, denying the motion until the underlying case was heard. Upon reviewing the motion, it was apparent that the attorney had not addressed the predicate to a legal malpractice case which was whether there was an attorney-client relationship with the defendant attorneys. Also, the element of causation was added. The Motion was granted.

Trial Motions and Briefs

MOTION FOR A PROTECTIVE ORDER: The issue before the court was whether an unsuccessful defendant could take depositions of three jurors to impeach the verdict. The Motion was granted.

REPLY TO DEFENDANT’S OPPOSITION TO MOTION FOR PROTECTIVE ORDER

PLAINTIFF’S TRIAL BRIEF RE FEDERAL INCOME TAX DEDUCTION OF INTEREST EXPENSE: This document has been reformatted as a Trial Brief from a Protest Letter submitted to the Internal Revenue Service. The parties settled.

CLAIMANT’S ARBITRATION BRIEF TO STRIKE RULE DISALLOWING PETS FROM THE COMMON AREA: This was an unusual twist regarding pets in a common interest development in that it was the Board of Directors attempting to circumvent the Covenants, Conditions and Restrictions of a common interest development. The non-binding arbitration was fairly amicable; the arbitrator treated the proceeding as a mediation and the Board Of Director’s rule was stricken. The parties names have not been redacted or changed since both sides of the dispute kept the 168 homeowner-members “informed”.

Treatise

INTERNATIONAL TAXATION: Summary of Selected Provisions of United States
Taxation of Foreign Investment in the United States, Circa 1990.