Irwin Solomon and Irwin Solomon Roth IRA v. Thomas C. Miller and Denise M. Miller

United States Bankruptcy Court, W.D. Michigan·Decided October 30, 2009·No. 08-80222·Unknown

Opinion

UNITED STATES BANKRUPTCY COURT FOR THE WESTERN DISTRICT OF MICHIGAN __________________

In re: Case No. DT 08-01545 THOMAS C. MILLER and DENISE M. MILLER, Hon. Scott W. Dales Chapter 7 Debtors. __________________________________________/

IRWIN SOLOMON and IRWIN SOLOMON ROTH IRA, Adversary Pro. No. 08-80222

Plaintiffs,

v.

THOMAS C. MILLER and DENISE M. MILLER,

Defendants. __________________________________________/

FINDINGS OF FACT AND CONCLUSIONS OF LAW AFTER TRIAL

PRESENT: HONORABLE SCOTT W. DALES United States Bankruptcy Judge On May 23, 2008, Dr. Irwin Solomon and the Irwin Solomon Roth IRA filed a Complaint Objecting to Dischargeability Under 11 U.S.C. § 523 in which they allege that Debtors Thomas and Denise Miller committed fraud and conversion.1 On October 20, 2009, in Traverse City, Michigan, the court conducted a bench trial and heard testimony from Dr. Solomon, and the Defendants. The court admitted 11 exhibits into evidence.

1In this opinion the court will refer to Dr. Irwin Solomon as “Dr. Solomon” and the Irwin Solomon Roth IRA and any predecessor retirement vehicles as the “IRA.” Collectively, the court will refer to Dr. Solomon and the IRA as the “Plaintiffs.” The court will refer to Thomas Miller as “Mr. Miller” and Denise Miller as “Mrs. Miller.” Collectively the court will refer to them as the “Millers” or the “Defendants.” I. JURISDICTION The court has jurisdiction to resolve the issues in this adversary proceeding under 28 U.S.C. § 1334(b), and because the proceeding involves a request to except certain debts from discharge, it qualifies as a core proceeding in which the court may enter final judgment under 28

U.S.C. § 157(b)(2)(I). This opinion constitutes the court’s findings of fact and conclusions of law, in accordance with Fed. R. Civ. P. 52, made applicable by Fed. R. Bankr. P. 7052. For the reasons that follow, the court will enter judgment for the Defendants. II. THE WITNESSES Dr. Solomon is a retired podiatrist from the Detroit area who, after meeting Mr. Miller sometime in the late 1980s, invested his own funds, as well as his retirement plan funds, in a series of business ventures inspired and managed by Mr. Miller. Dr. Solomon was an indulgent and generous creditor, in part because of a personal bond with the Millers, forged by having common struggles as parents of troubled offspring and by travelling in the same social circles.

At the time of trial, Dr. Solomon was 79 years old and was suffering from terminal cancer. Though at times the Millers impeached Dr. Solomon’s recollection of events, they were never able to challenge his veracity. He truthfully expressed limits on his recollection, and sometimes conceded points that did not necessarily favor his case. Although his recollection of events was frequently hazy, he was a gentlemanly and eminently credible witness. Mr. Miller, a 60 year-old, self-styled real estate developer with more entrepreneurial spirit and tenacity than cash, presented himself as an articulate, persuasive, and confident salesman. His recollection of events was remarkably detailed, and generally consistent with the documentary evidence. Mr. Miller’s testimonial facility could be attributed to his natural speaking prowess, or his familiarity with the courtroom derived from years as a litigant in various civil and criminal proceedings. Nevertheless, the court credits his testimony and takes him at his word. Mrs. Miller, slightly younger than her husband, described herself primarily as a wife and mother with limited secondary education, and virtually no involvement in the transactions at

issue. By her account, her role was limited to signing documents when and where instructed by her husband and Dr. Solomon, but not reading them. She gave the impression that her husband kept her in the dark about his business dealings. Her involvement was de minimus. Dr. Solomon, though testifying that Mrs. Miller signed various documents, largely corroborated her limited role. Mrs. Miller’s testimony offended the court not because it was unbelievable, but mostly because it demonstrated a wholesale disregard for the consequences of signing binding documents. Her attitude in this regard offends a lawyer’s sensibilities. III. HISTORY OF THE RELATIONSHIP

The following recitation is based on the documentary and testimonial evidence received at trial, and the inferences the court is willing to draw from this information. The parties met sometime in the late 1980s through a common acquaintance. Dr. Solomon had recently retired from practicing podiatry after suffering a disability from a fused wrist. After amassing a sizeable nest egg in his firm’s pension plan,2 Dr. Solomon found himself with time and money to invest. Knowing this, Mr. Miller approached Dr. Solomon about funding a Burger King franchise in the Detroit area. According to Mr. Miller, he had the time and expertise to run the restaurant, but not enough cash to buy into it. Dr. Solomon came through with the money, and Mr. Miller purchased and operated the restaurant for a few years,

2 He later rolled this into the IRA. later selling it and returning Dr. Solomon’s investment. Thereafter, the parties cooperated in other business ventures including purchasing a video store in suburban Detroit, but that venture did not enjoy much success. At some point, Mr. Miller pled guilty to federal criminal charges involving the misapplication of funds, presumably from a federally insured or chartered financial institution.3

While serving time at the Federal Correctional Institution in Milan, Michigan, Mr. Miller had no income to support his family, and again turned to the generosity of his friend, Dr. Solomon. Dr. Solomon advanced $10,000.00 to Mrs. Miller for living expenses while Mr. Miller was incarcerated. Following a series of less-than-successful ventures, Mr. Miller, individually and through an affiliate called “North American Equities, Inc.,” set his sights on developing a 288-acre golf and residential development in Okemos, Michigan, which the parties referred to as the “Governors Club.”4 This project required a considerable outlay of cash, and again Dr. Solomon opened his pocketbook and retirement accounts for the undertaking.

As both parties confirmed in their testimony, the Governors Club project encountered numerous and expensive obstacles, resulting in at least three lawsuits concerning land use regulations and other development-related controversies. The suits were expensive, and the court infers that the other expenses of development prompted Mr. Miller to turn again and again to Dr. Solomon for financial support. It appears Dr. Solomon also turned to some of his other friends, inducing a number of them to participate as lenders or investors.

3 According to Mr. Miller, Dr. Solomon was also part of these proceedings. 4 The parties also referred to the project as the “Governors Collection.” Mr. Miller credibly testified that he worked for nearly a decade to bring the Governors Club to fruition, but unconsummated sales, the expense and delays associated with the lawsuits, and economic downturns among other factors, caused the project to stall. A fax letter dated March 30, 2001 (Pl. Exh. 34) from Mr. Miller to Dr. Solomon demonstrates that the parties had begun discussing repayment of “all old loans” and “all more

recent loans.” The letter also articulates the central role the Governors Club played in Dr. Solomon’s repayment.

Free access — add to your briefcase to read the full text and ask questions with AI

Irwin Solomon and Irwin Solomon Roth IRA v. Thomas C. Miller and Denise M. Miller, (Mich. 2009).

Irwin Solomon and Irwin Solomon Roth IRA v. Thomas C. Miller and Denise M. Miller (Irwin Solomon and Irwin Solomon Roth IRA v. Thomas C. Miller and Denise M. Miller) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related