Charlene Vanessa Edwards Honeywell

This case involves a tax dispute in which Kearney Partners Fund, LLC, through its tax matters partner, challenged IRS Notices of Final Partnership Administrative Adjustment disallowing partnership income and losses for tax periods in 2001, seeking redetermination of those adjustments and related penalties under 26 U.S.C. § 6226. The IRS moved to transfer the action from the Middle District of Florida to the District of New Jersey on grounds of improper venue. Following an evidentiary hearing, the court denied the motion, finding that venue was proper in Florida. The core reasoning was that the principal place of business for the relevant entities was in Florida, where the primary decision-maker resided and directed business operations during the year before filing, rather than in New Jersey where some support staff and documents were located.

taxesprocedurebusiness & regulatory

Citibank sued Dalessio in Florida state court for mortgage foreclosure after he defaulted on payments starting in September 2008, also seeking to reestablish a lost note; the case was removed to federal court based on Dalessio's counterclaims and third-party claims under TILA, RESPA, and FDCPA alleging improper loan disclosures and negative amortization terms that differed from what he was promised during refinancing. After a bench trial, the court found that Citibank presented sufficient evidence to prove the elements of foreclosure under the note and mortgage. Dalessio failed to establish his affirmative defenses, including lack of standing and TILA violations, or the elements of his counterclaim for TILA rescission. The court entered judgment for Citibank on the foreclosure claim and directed submission of a final judgment, while dismissing Dalessio's counterclaim.

propertybusiness & regulatory