Magnusson Balfour Commercial and Business Brokers v. Chase

CourtSuperior Court of Maine
DecidedAugust 15, 2014
DocketCUMbcd-cv-13-27
StatusUnpublished

This text of Magnusson Balfour Commercial and Business Brokers v. Chase (Magnusson Balfour Commercial and Business Brokers v. Chase) is published on Counsel Stack Legal Research, covering Superior Court of Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Magnusson Balfour Commercial and Business Brokers v. Chase, (Me. Super. Ct. 2014).

Opinion

STATE OF MAINE BUSINESS AND CONSUMER COURT /

Cumberland, ss.

INDIA STREET, INC., d/b/a Magnusson Balfour Commercial and Business Brokers,

Plaintiff and Counterclaim Defendant

v. Docket No. BCD-CV-13-27

JOHN F. CHASE,

Defendant and Counterclaim Plaintiff

and

CHASE CUSTOM HOMES & FINANCE, INC.,

Defendant

v.

CRAIG CHURCH,

Counterclaim Defendant

DECISION AND JUDGMENT

This case came before the court for a jury-waived trial July 21, 2014. All parties

presented evidence in the form of sworn testimony and exhibits.

Based on the entire record, the court adopts the findings of fact and conclusions oflaw

set forth below, and renders judgment for the Defendants on the Plaintiffs Amended

Complaint, and for the Plaintiff and Counterclaim Defendant Craig Church on Defendant John

Chase's Counterclaim.

1. Plaintiff India Street, Inc., is a corporation doing business as a commercial real

estate brokerage firm under the name Magnusson Balfour Commercial and Business Brokers ["Magnusson Balfour" or "Plaintiff']. Counterclaim Defendant Craig Church is a licensed real

estate broker who at all relevant times has been affiliated with Magnusson Balfour.

2. Defendant and Counterclaim Plaintiff John F. Chase is a real estate developer and

homebuilder who at all relevant times has done business in the greater Portland area. Mr.

Chase is the principal and chief executive officer of Defendant Chase Custom Homes & Finance,

Inc., a corporation involved in real estate development and construction activity. He has also

been a real estate professional, affiliated with theRE/MAX Alliance agency.

S. At some point during 2011, Chase Custom Homes & Finance, Inc. sold some

commercial real estate at a profit, thereby incurring potential tax liability for capital gain on

the sale.

4. Under section IOSI ofthe Internal Revenue Code, a seller ofreal property or certain

other kinds of property may defer recognition of capital gain on the sale by reinvesting the

proceeds of the sale in "like kind" property-meaning property of the same type or character as

the sold property. Such a transaction under section lOS 1 is referred to as a "section lOS 1

exchange" or a "like kind exchange," because the future tax liability for capital gain is

transferred or exchanged from the sold property to the purchased like kind property.

5. Section lOS 1 sets conditions for the sale and subsequent purchase to qualify as a like

kind exchange, including the following. First, ifthe property sold is real estate, then the "like

kind" property must also be real estate. Second, section lOS 1 sets a deadline of 180 days for the

reinvestment to occur, meaning that, in the case ofreal estate, closing on the "like kind"

purchase must generally occur within 180 days after the closing on the sale. Third, the like

kind property must be purchased in the name of the entity that made the sale, i.e. the entity

seeking to defer liability for capital gain tax.

2 6. John Chase decided to take advantage of a section lOS 1 exchange opportunity in

connection with Chase Custom Homes & Finance, Inc.'s sale, and began looking for property to

purchase within the 180-day window. To qualify the purchase for purposes of a section lOS 1

like kind exchange, the purchase would have to be made in the name of Chase Custom Homes &

Finance, Inc. because the sale portion of the exchange was made in the name of Chase Custom

Homes & Finance, Inc.

7. Sometime in April 2011, Craig Church learned of Mr. Chase's interest in locating

property for purposes of a section lOS 1 exchange. He did not learn this from Mr. Chase. How

he learned it and from whom is not clear, but it likely was through another person active in the

greater Portland commercial real estate market. In any case, Mr. Church set about getting

Mr. Chase to use Magnusson Balfour as his broker in the purchase.

8. Beginning in April or May 2011, Mr. Church developed information regarding

commercial properties that Mr. Church understood met Mr. Chase's criteria, and forwarded the

information to Mr. Chase. See Joint Ex. 2. Mr. Church also arranged showings of some

properties that he deemed ofpotential interest to Mr. Chase. Over the course of their working

relationship, Mr. Church showed Mr. Chase about a dozen properties and ranged for drive-by

viewings of additional properties. The working relationship also involved many telephone

conversations and e-mail messages. All told, Mr. Church spent more than 200 hours assisting

Mr. Chase in the search for suitable property to purchase.

9. On May 18, 2011, Mr. Church and Mr. Chase were outside the former Maine

Turnpike Authority headquarters building when Mr. Church presented Mr. Chase with a

contract intended to formalize Mr. Chase's retention of Magnusson Balfour for purposes of

helping him locate suitable commercial properties.

3 10. The contract, titled Exclusive Buyer Representation Agreement [and hereinafter

referred to as "the Agreement"], consists of a two-page form with Magnusson Balfour's

letterhead at the top ofthe first page. See Joint Ex. 4. The parties to the Agreement are John

Chase as "Buyer" and Magnusson Balfour as "Agency." The Agreement had a defined term of

six months, from May 18, 2011 to November 17, 2011.

11. Other than a few terms specific to the transaction, such as the names of Mr. Chase

and Mr. Church, the commission levels and the start and end dates of the Agreement, the

Agreement appears to consist of standard terms and some optional terms that can be made

applicable by checking adjacent boxes. On its face, the Agreement was drafted by Magnusson

Balfour, with some specific terms inserted by Mr. Church. From the fact that Mr. Chase

signed it on the spot without making any changes, it can be inferred that there was no

negotiation.

12. The Agreement includes the following paragraphs at section 4(e) and (f):

e. If Buyer receives an interest in a business/business/property by way ofpurchase, exchange, option, lease or otherwise, which business/property was introduced to Buyer during the term of this Agreement within 12 months ofits expiration, a commission will be due Agency unless Buyer in good faith has entered into a subsequent EXCLUSIVE BUYER REPRESENTATION AGREEMENT with another agency. Introduction to the business/property includes receiving any information concerning the business/property, being shown the business/property or presenting offers on the business/property.

f The commission will be earned when a contract has been accepted by a Seller/Landlord and all contingencies have been satisfied. The commission will be earned even when Buyer pursues the acquisition ofbusiness/property on their own without the involvement or assistance of Agency.

Joint Ex. 4 at 1.

1.'3. Mr. Chase evidently signed the Agreement without reading it closely, because he

apparently did not realize until months later that the Agreement obligated him to pay

4 Magnusson Balfour a commission on any purchase by him of"introduced" property, whether or

not Magnusson Balfour was involved in the purchase.

14. Before and after the Agreement was signed, Craig Church forwarded information

about a variety of commercial properties to John Chase, including an office building at 6-8 City

Center, Portland. See Joint Ex. 2 at S2, Joint Ex. S at S.

15. In an e-mail message to Mr.

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