Magnusson Balfour Commercial and Business Brokers v. Chase

Superior Court of Maine·Decided August 15, 2014·No. CUMbcd-cv-13-27·Unpublished

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.

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.

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

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. Chase dated September 24, 2011, Craig Church asked for the name of the seller on the sale as to which Mr. Chase planned to do the section lOS 1 exchange. Joint Ex. 5 at 2. Mr. Chase responded by writing, "Ok, it was being held in the same name as I will buy it again in."

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

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

Magnusson Balfour Commercial and Business Brokers v. Chase (Magnusson Balfour Commercial and Business Brokers v. Chase) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Runnells v. Quinn
2006 ME 7 (Supreme Judicial Court of Maine, 2006)
Day v. McEwen
385 A.2d 790 (Supreme Judicial Court of Maine, 1978)
Yaffie v. Lawyers Title Ins. Corp.
1998 ME 77 (Supreme Judicial Court of Maine, 1998)
Coffin v. Dodge
76 A.2d 541 (Supreme Judicial Court of Maine, 1950)
Jenkins, Inc. v. Walsh Bros., Inc.
2001 ME 98 (Supreme Judicial Court of Maine, 2001)
Eastern Fine Paper v. Garriga Trading Co., Inc.
457 A.2d 1111 (Supreme Judicial Court of Maine, 1983)
Aladdin Electric Associates v. Town of Old Orchard Beach
645 A.2d 1142 (Supreme Judicial Court of Maine, 1994)
Paffhausen v. Balano
1998 ME 47 (Supreme Judicial Court of Maine, 1998)
Randall v. Conley
2010 ME 68 (Supreme Judicial Court of Maine, 2010)
Michael Dinan v. Alpha Networks Inc.
2013 ME 22 (Supreme Judicial Court of Maine, 2013)