Arizona Court of Appeals Division Two Holds That An Estate Should Be Valued, For Abatement Purposes, Not As a Fixed Amount At Date of Death, But As Finally Distributed From The Estate.
Arizona Court of Appeals Division One Vacates Opinion Regarding Director Liability on Theories of Principal-Agency Liability for Fraud, Aiding and Abetting, Conspiracy, and Constructive Fraud Should Not Have Been Presented.
Arizona Court of Appeals Division One Holds That a Decedent’s Heir Has a Right to Redeem a Tax Lien On Decedent’s Real Property, and a Tax Lien Purchaser Must Properly Join and Serve the Heir As a Defendant In a Foreclosure Action In Order to Foreclose the Heir’s Right to Redeem.
Arizona Court of Appeals Division Two Finds That Doctrine of Claim Preclusion Does Not Bar Party From Asserting Claims Dismissed Without Prejudice in Previous Action and That Party Could Not Challenge Sufficiency of Declarations on Appeal When It Failed to Move to Strike Declarations Below.