Enforcement and Priority of IRS Liens Against Debtor’s Property
This post discusses the creation and priority of federal tax liens recorded against real estate in New Jersey that has been sold to a good faith purchaser disclaiming any knowledge of the lien’s existence.
A Federal tax lien is not a piece of paper. It is a legal claim to a taxpayer’s property. It arises by operation of law when Federal tax is...
NJ Open Public Records Act Mandates Disclosure of Police Records
In a written opinion issued on January 12, 2015 Bergen County Assignment Judge Peter E. Doyne ordered that the State of New Jersey and several townships comply with public records requests made by North Jersey Media Group, the owner of The Record newspaper, concerning an incident that resulted in police officers shooting and killing an African Amer...
Fraudulent Asset Transfers In New Jersey Divorce Cases
Can assets transferred between soon-to-be ex-spouses as part of a property settlement agreement in their divorce case constitute a fraudulent conveyance?
Our firm is presently representing a judgment creditor of a husband who transferred his 50% interest in his marital residence valued at more than $1 million to his wife for $1.00, as well as ot...
New Jersey Appeals Court Reaffirms Factors Establishing Corporate Successor Liability Under New Jersey Law
In an unpublished decision issued on December 11, 2014, the Appellate Division of the Superior Court of New Jersey was confronted with deciding whether a corporation was the successor in interest to the plaintiff's former commercial tenant such that the corporation should be held liable for tenant's breach of the lease. 40 Eisenhower Drive, LLC v. ...