N.C. Court of Appeals: Absent Notice to the Federal Government, Foreclosure for Unpaid Local Taxes Won’t Extinguish Federal Tax Lien

North Carolina is a “pure race” state, for real estate title purposes.  That is, “first to record an interest in land holds an interest superior to all other purchases for value, regardless of actual or constructive notice as to other, unrecorded conveyances.” Rowe v. Walker, 114 N.C. App. 36, […]

No Good Deed Goes Unpunished

Introduction  Discovering the origin of the aphorism that “No Good Deed Goes Unpunished” is difficult, but understanding its meaning is instantaneous.  When doing a good act, do not expect a reward.  In fact, the “reward” may be a punishment. In the case of Sanchez v. Cobblestone Homeowners Ass’n […]

Sometimes, Finding Justice is Subtle

Introduction Justice delayed is Justice denied is a favorite aphorism.  Most times, the aphorism criticizes the deliberative process of our judicial system.  But, in fact, the aphorism is broader – the mere passage of time – regardless of its cause, results in a denial of justice for many […]

No Doubting Thomases Allowed!

Introduction Expert appraisers have testified that the proposed development will not adversely affect values of properties adjacent to this new development. Nevertheless, the testimony does not seem right to you.  You remember the Great Financial Crisis – what do appraisers really know?  Based upon your common sense understanding […]