Vaughn v. Cohen

District Court, W.D. Washington·Decided March 24, 2025·No. 3:23-cv-06142·Unknown

Opinion

1 2 3

4 5 UNITED STATES DISTRICT COURT 6 WESTERN DISTRICT OF WASHINGTON AT TACOMA 7 CAROL VAUGHN, in her representative Case No. 3:23-cv-06142-TMC 8 capacity as Personal Representative of the ESTATE OF MICHAEL COHEN, ORDER DENYING LOREN COHEN’S 9 MOTION FOR SUMMARY JUDGMENT Plaintiff 10 Counter Defendant Third Party Defendant 11 Cross Defendant,

12 v.

13 LOREN COHEN, et al.,

14 Defendants Counter Plaintiffs 15

*** 16

WILLIAM NEWCOMER, 17

Plaintiff 18 Counter Defendant,

19 v.

20 LOREN COHEN, et al.,

21 Defendants Counter Plaintiffs 22 Third Party Plaintiffs,

23 v.

24 1 AMARA COHEN, individually, and SUSAN COHEN, Trustee of the Michael Arthur 2 Cohen Spousal Equivalent Access Trust, CAROL VAUGHN, individually, and in her 3 representative capacity as Personal Representative of the ESTATE OF 4 MICHAEL COHEN, UNITED STATES OF AMERICA (DEPARTMENT OF 5 INTERNAL REVENUE), and BR NEWCOMER, LLC 6 Third Party Defendants 7 Counter Defendants Counter Plaintiffs. 8 I. INTRODUCTION 9 This action arises from a creditor dispute concerning the Estate of Michael Cohen. The 10 case was removed to this Court by the United States after it was named as a Third-Party 11 Defendant in the state court action. Dkt. 1. Before the Court is Defendant Loren Cohen’s Motion 12 for Summary Judgment on the Estate’s claims against him based on undue influence, breach of 13 fiduciary duty, and violations of the Uniform Voidable Transactions Act (“UVTA”). Dkt. 142. 14 Carol Vaughn, in her capacity as Personal Representative of the Estate, responded, Dkt. 191, and 15 Loren1 replied, Dkt. 203. The Court heard oral argument on March 14, 2025. Dkt. 227. Having 16 reviewed the briefing, and the balance of the record, the Court DENIES the motion. 17 The Court recognizes that, at the end of oral argument, it gave the parties a preliminary 18 ruling that it planned to grant the motion with respect to the undue influence claims while 19 otherwise denying it. Upon additional review of the record, however, and as explained further 20 below, that preliminary ruling was based on a misunderstanding of one of the documents filed in 21 support of the motion, Dkt. 143-17. While the Court apologizes to the parties for the confusion 22 23 1 As with its prior orders in this case the Court refers to members of the Cohen family by their 24 first names to avoid confusion. 1 and its potential effect on trial preparations, the Court retains the power to reconsider its own 2 interlocutory rulings at any time and must ultimately ensure that its rulings reflect a correct 3 understanding of the material facts. See Amarel v. Connell, 102 F.3d 1494, 1515 (9th Cir. 1996),

4 as amended (Jan. 15, 1997) (“Interlocutory orders and rulings made pre-trial by a district judge 5 are subject to modification by the district judge at any time prior to final judgment.”) (cleaned 6 up). 7 II. BACKGROUND 8 A. Factual Background The following material facts are based on the evidence in the record, viewed in the light 9 most favorable to the nonmoving party, as well as allegations in the pleadings that are 10 undisputed. Given the extensive record, this summary is illustrative and not an exhaustive list of 11 the disputed material facts. 12 1. The 2014 Transfer Agreement 13 Michael was a general contractor and property developer who owned numerous 14 construction and real estate development business entities. Dkt. 2-1 ¶¶ 1, 34–35. Following his 15 divorce from Julie McBride, Michael became the sole owner of M&J Real Estate Investment 16 LLC (the “Company”). Dkt. 11-1 at 43. 17 In June 2014, Michael and his adult son, Loren, signed an agreement through which 18 Michael transferred a 50.1 percent interest in the Company to the LMC Family Trust.2 Id. at 43– 19 44. The 2014 agreement valued the 50.1 percent interest at $11,310,000. Id. at 44. The agreement 20 provided that the Company would grant Michael a “Preferred Return” equal to the value of the 21 transferred interest. Id. Half the value of the Preferred Return, however, would be diluted over 22 23 2 The LMC Family Trust was created by Michael, the grantor, for the benefit of Loren. Dkt. 141- 24 7 at 9. Loren was also designated as its Trustee. See Dkt. 11-1 at 43. 1 the course of ten years in exchange for Loren’s executive management of the company. Id. The 2 dilution amount was $565,500 per year. Id. 3 2. Negotiation of the 2020 Transaction

4 In January 2020, Michael was diagnosed with esophageal cancer. Id. at 679. He began 5 estate planning with his attorney Kyle Johnson and Loren, which included finalizing Michael’s 6 will and a successor trustee agreement for a trust for Michael’s wife, Amara, and their minor 7 children. See generally Dkt. 144-2. On August 17, 2020, Loren emailed Johnson, “Mike and I 8 have been talking a bit about the idea of the conveying the remainder of his business interests to 9 Lee Cohen and I, as we are convinced it’s better for this transaction to occur outside of the 10 estate.” Id. at 10. Loren asked Johnson to draft a purchase contract modeled after the one used 11 for the initial 50.1 percent interest transfer from 2014. Id. 12 In late August 2020, Michael was hospitalized at Tacoma General Hospital. There was a

13 palliative medicine consult on August 27, for which a chart note reports that Michael “has been 14 working on estate planning and has said goodbyes to friends and family and is at peace if it is his 15 time to die.” Dkt. 151-1 at 113. On August 28, Loren sent Johnson and Michael a draft transfer 16 agreement. Dkt. 144-2 at 13–14. The same day, the chart notes reflect that Michael was being 17 treated with morphine and oxycodone and felt “groggy and confused after taking oxycodone.” 18 Dkt. 151-1 at 113. The next day, August 29, a pulmonary and critical care note reported 19 Michael’s status as “critically ill w/ hypoxemic respiratory failure.” Id. 20 At some point during this hospitalization, Michael signed a version of the transfer 21 agreement dated August 28, 2020. Dkt. 11-1 at 73–80. Viewed in the light most favorable to the 22 nonmoving party, Michael and Loren’s contemporaneous emails suggest that (1) despite the

23 August 28 date, the agreement was likely signed a few days later, and (2) Michael wanted further 24 edits, but Loren convinced Michael to sign some version of the agreement in case his death was 1 imminent. See Dkt. 144-2 at 19–38. For instance, on August 29, Loren urged Johnson to finish 2 his edits as soon as possible given Michael’s worsening condition. Id. at 18 (“We’ve heard from 3 some doctors that this thing could happen any day now . . . time is likely not on our side right

4 now to get these docs down.”). The next day, Johnson responded that he was “on it,” but asked 5 Loren, “Is there any reason not to sign your version of the transfer agreement? I know it basically 6 accomplishes Mike’s objectives.” Id. at 27. On August 30, Loren sent Michael and Johnson an 7 updated version accompanied by a screen shot showing how he had calculated the Remaining 8 Preferred Return owed under the 2014 Agreement. Id. at 39. On August 31, Loren sent Michael 9 and Johnson an updated transfer agreement which included “Mike’s request for a minimum 10 payment monthly and annual payment (minimum of $5k monthly, $160k annual).” Id. This 11 Remaining Preferred Return calculation and the minimum payment provision appear in the 12 signed agreement dated August 28, suggesting it was signed or drafted later than stated. See

13 Dkt. 11-1 at 75–76. 14 On September 5, after Michael’s health had stabilized somewhat, Johnson informed 15 Loren, “Mike and I have spent time this morning talking through some of his concerns” and 16 changes Michael wanted to the transfer agreement. Dkt. 144-2 at 47.

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

Vaughn v. Cohen, (W.D. Wash. 2025).

Vaughn v. Cohen (Vaughn v. Cohen) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Anderson v. Liberty Lobby, Inc.
477 U.S. 242 (Supreme Court, 1986)
Adventist Adoption & Family Services v. Perry
641 P.2d 178 (Court of Appeals of Washington, 1982)
Melter v. Melter
273 P.3d 991 (Court of Appeals of Washington, 2012)
Clayton v. Wilson
227 P.3d 278 (Washington Supreme Court, 2010)
Thompson v. Hanson
219 P.3d 659 (Washington Supreme Court, 2009)
Thornton v. Eneroth
30 P.2d 951 (Washington Supreme Court, 1934)
Osawa v. Onishi
206 P.2d 498 (Washington Supreme Court, 1949)
Thompson v. Hanson
167 Wash. 2d 414 (Washington Supreme Court, 2009)
Clayton v. Wilson
168 Wash. 2d 57 (Washington Supreme Court, 2010)
Thompson v. Hanson
239 P.3d 537 (Washington Supreme Court, 2009)
Mueller v. Wells
367 P.3d 580 (Washington Supreme Court, 2016)
In re the Estates of Jones
287 P.3d 610 (Court of Appeals of Washington, 2012)
Kitsap Bank v. Denley
312 P.3d 711 (Court of Appeals of Washington, 2013)
Casteel v. Pieschek
3 F.3d 1050 (Seventh Circuit, 1993)
Amarel v. Connell
102 F.3d 1494 (Ninth Circuit, 1996)