hypothecation agreement real estate

186 results for hypothecation agreement real estate

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  • Estate of Nazarian v. C.I.R., 041989 FEDTAX, 4876-71

    ... petitioners have properly established their basis in certain real estate sold in 1970.          H. Whether petitioners ... Palms under which he was to receive $110,000 for his agreement to refrain from future competition against Twin Palms. From April ... Nazarian and that any assignment, transfer, pledge, hypothecation or other alienation without the prior written consent of ...

  • Equivest Finance Announces Net Income Increases 136%; Earnings Per Share Increase 120% to $.11 From $.05.

    ... in active negotiations that led to our agreement in principle to acquire Peppertree Resorts, Ltd. ...'s businesses include a downturn in the real estate cycle, lack of available qualified ... Purchased receivables 92,581 90,473 Hypothecation loans 15,306 9,581 Consumer loans, owned 45,267 ...

  • Estate of Folks v. C.I.R., 012982 FEDTAX, 2023-75

    ... of directors and the chief executive officer of Lumber Realty Corporation (hereinafter Lumber Realty). Lumber Realty is a ... be transferred whether by sale, pledge, mortgage, hypothecation, assignment, bequest, gift, operation of law, or otherwise, to ... where, as in this case, the parties are unable to reach agreement as to valuation, we are left to resolve the issue through the ...

  • 823 F.2d 712 (3rd Cir. 1987), 86-5383, In re Alberto

    ... Sales pursuant to an Installment Sale Agreement-Security Agreement, which the seller assigned to ..., assignment of mortgage, or hypothecation (except bottomry), which includes a vessel of the ...Jones, 1 Law of Mortgages of Real Property Sec. 622, at 875 (8th ed. 1928) (same); ... enforce any lien against property of the estate." Section 101(14) defines "entity" to include a ...

  • 3 T.C. 328 (1944), 108437, Glenn v. C. I. R.

    ... January 1933 transferred his home and other real property of less value to a corporation newly ... owned other local securities in real estate, none of which was considered collateral by stock ... and his two sons in accordance with the agreement. The deed from petitioner to Investment ... was apparently after the hypothecation of its stock to Piedmont, since it was after ...

  • 47 T.C. 564 (1967), 63409, Lesser v. C. I. R.

    ... Gain on the sale of houses in three separate real estate subdivisions held taxable to transferor ..., individually, executed written agreements in favor of Coast Federal guaranteeing the ‘ ... which will preclude the sale, hypothecation or disposition of the stock of the corporation ...

  • 78 T.C. 1154 (1982), 13643-81, Kast v. C.I.R.

    ... (1) a transfer from a decedent to an estate or a transfer by bequest or inheritance; (2) an ...) applies; or (3) a mere pledge or hypothecation. [ 4 ] . .           Petitioners' ..." occurred when M & M reached agreement with Simpson for a sale and complete liquidation ... for the recipient of a stock option to realize an immediate taxable gain. See Commissioner of ...

  • Modeer v. C.I.R., 031682 FEDTAX, 12638-79

    ... of, and mortgage or otherwise incumber, real property and personal property of all kinds, and ..., pledge or other forms of hypothecation; to execute deeds, mortgages, deeds of trust, ... to as " the investors" ) made an oral agreement to acquire a 104-acre tract of land in Platte ... March 1, 1973, ULP, Inc., executed a real estate note payable to IDS Mortgage Corporation ...

  • Part III

    ... owners by forming a joint operating agreement (``JOA''), referred to as Charleston Newspapers. ...In reality, however, the news and editorial assets and ... venture, association, corporation, trust, estate, limited liability company, limited liability ... sale, assignment, transfer, pledge, hypothecation or other disposition (any or all of the ...

  • 94 T.C. 384 (1990), 28972-87, Casa De La Jolla Park, Inc. v. C.I.R.

    ...-- as a limited partner in a small California real estate development and in a California farming ... Bend Holdings Ltd., as well as the hypothecation of 828,000 shares of Marshall's stock in Blake ...Under the option agreement, Marshall granted Versatyme the right to acquire ...

  • 517 F.3d 1137 (9th Cir. 2008), 06-55221, Sybersound Records, Inc. v. UAV Corp.

    ... its vendors to sign an indemnification agreement in which each vendor "represents that it has all ... other conveyance, alienation, or hypothecation of a copyright or any of the exclusive rights ... "cause the court to assume the roles of real estate broker or property manager . . . [and] ...

  • 372 F.2d 789 (4th Cir. 1966), 10483, Kaufman v. C.I.R.

    ...          Petitioner is in the real estate business in Baltimore, Maryland. Real ...In addition to those hypothecations left with the savings and loan association as a ...�      The tax court concluded, in agreement with the Commissioner, that upon execution of a ...

  • Hodgkins v. Commissioner of Internal Revenue, 021496 FEDTAX, 20551-93

    ...; held, further, gain from sale of real property redetermined; held, further, petitioners ...He involved petitioners in his real estate deals. At John's instigation, they purchased a ...So John orchestrated an hypothecation to keep Jack Rice unaware of John's machinations. ... by a document entitled "Exchange Agreement", which provided that "This agreement shall be a ...

  • Estate of Skouras v. C.I.R., 102582 FEDTAX, 475-76

    ... company covered by an Operating Differential Subsidy Agreement with the United States Maritime Administration (" MarAd" ). Under ... of all or part of such shares, 2) the pledge or hypothecation thereof to secure any loans made to or on behalf of SMC, ... percentage reductions for actual company illness can really justify it.          Accordingly, we accept the method ...

  • Sharing Time in Vacation Ownership

    ...realized through the sale of the "whole" unit to a single ...deeded interest in real estate. In both situations, the purchaser usually. ...hypothecation lender is sufficiently large that the developer ... of some form of resort (or hotel) use agreement that clearly. specifies timeshare owners' rights, ...

  • Securities: Form 8-K disclosure requirements and filing date acceleration,

    ...These amendments are responsive to the ``real time issuer disclosure'' mandate in Section 409 ... 1.01 Entry into a Material Definitive Agreement. a. Filing of Exhibits. b. Considerations ...\37\ Many of these companies were real estate investment trusts. See, for example, the letter ..., mortgage, assignment or hypothecation of assets, whether for the benefit of creditors ...

  • Part VI

    ...These amendments are responsive to the ``real time issuer disclosure'' mandate in Section 409 ... 1.01 Entry into a Material Definitive Agreement. a. Filing of Exhibits. b. Considerations ...\37\ Many of these companies were real estate investment trusts. See, for example, the letter ..., mortgage, assignment or hypothecation of assets, whether for the benefit of creditors ...

  • Ramey Inv. Corp. v. C.I.R., 011167 FEDTAX, 1414-65

    ...What was the amount realized (within the meaning of section 1033(a)(3)(A)) by ...          The Purchase Agreement reads, in part, as follows:. ...          (a) A leasehold estate as set forth in Contract No. AF 66 (600) 8-3 ... the purchaser allowed the immediate hypothecation of the $1,000,000 mortgage for a line of credit ...

  • The rotten foundations of securitization.

    ... Code indicates that the bankruptcy estate includes "all legal or equitable interests of the ... in the hypothetical, whatever is possible is real. The exercise we are about to undertake will ... clauses are routine in security agreements pertaining to accounts receivable--but only where ... influential in determining that a hypothecation, not a sale, of accounts has occurred. See, e.g., ...

  • 87 F.2d 42 (9th Cir. 1936), 8194, Curti v. Pacific Mortg. Guaranty Co.

    ... of a complaint challenging the sale of real estate hypothecated to secure payment of money at ... of a power of sale contained in the agreement of hypothecation pursuant to the provisions of ...

  • 14 T.C. 349 (1950), 19344, Estate of Gilbert v. C.I.R.

    ...Incident to the transfers, agreements were executed between decedent and his wife, and decedent, his ... provided that in the event of any loss through the hypothecation or pledging of the stock, decedent agreed to indemnify his wife. ... are in accord with petitioner's explanation that decedent's real motive was to satisfy his wife's demands without endangering the ...

  • Brokering sublease barter transactions.

    .... Does my real estate broker's license permit me to collect a ... language be added to a sublease agency agreement protecting my right to a commission for a ... sublease, lease assignment or lease hypothecation or encumbrance or to an occupancy of the premises ...

  • 994 F.2d 1069 (3rd Cir. 1993), 92-5561, In re Atlantic Business and Community Development Corp.

    ...Subranni ("Trustee") to administer the estate while the case proceeded through Chapter 11. ... 14, 1988, the Trustee entered into an agreement of sale for the station and all its assets. The ... all property and rights to property, whether real or personal, belonging to such person. ... broadcast licenses because their " 'hypothecation endangers the independence of the licensee who is ...

  • 17 T.C. 584 (1951), 24517, Linde v. C. I. R.

    ...         In the year 1944, the estate of petitioner's deceased husband received from ... of each association, the marketing agreements between the members and the associations and, in ... were entitled only to any net proceeds realized on the sale of the wine products of the pools ... facilitated both the subsequent hypothecation of the pools and the marketing of the wine ...

  • 53 F.2d 335 (2nd Cir. 1931), 154, In re Salmon Weed & Co., Inc.

    ... money according to the terms of the agreement whereby it was delivered to the creditor. the ... debts of the creditor to the bankrupt estate. But the Appellate Division reversed this ...The real injury sustained by the principal consists not ... at the time of the unauthorized hypothecation, or the market value within a reasonable time ...