C. Alex Naegele, A Professional Law Corporation
95 South Market Street, Suite 300
San Jose, CA, 95113

Tel: (408) 995-3224
Fax: (408) 890-4645


Bankruptcy

BK No. 12-55180 - Client faced continuing litigation in probate proceedings due to a contested inheritance case gone awry which ended up having Client's former attorney and all opposing parties seeking massive windfall against Client's proposed inheritance in probate proceedings.  After filing bankruptcy proceedings, Client was able to successfully resolve all claims against former attorney and resolve contested inheritance proceedings through the bankruptcy court. 

BK No. 11-46484 – After an eviction, and several creditors, including the Board of Equalization, large bank, and landlord all seeking aggressive debt collection, filed corporate chapter 7 bankruptcy for client, and successfully liquidated business.  Defended actions on behalf of personal shareholders for personal guarantees and “responsible party” sales tax audit following corporate chapter 7 bankruptcy, with successful result.

Bankruptcy Litigation

Adv. Proc. No. 14-05114 - Client was facing imminent bankruptcy trial brought by chapter 11 trustee against client for insider transfers. After being retained less than thirty days before trial which involved complex forensic accounting, successfully defended against chapter 11 trustee's pre-petition claim of nearly $700,000.00 and Court found no money judgment against the Client as an individual in connection with the insider transfers. 

Adv. Proc. No. 11-05038 – Client was sued in bankruptcy for fraud in connection with borrowing of money.  After two motions to dismiss, the opposing party’s claims were reduced from five claims to only one claim.  After a one day trial, the court found no fraud in connection with the borrowing of money, and the client won a judgment in his favor.

Business and Corporate Law

[Business Client Not Public Record] – Assisted new buyer of limited liability company in all corporate law matters involved in transfer of business from prior owner to new owner, including reinstating the limited liability company from suspended status back to active status with the California Franchise Tax Board, drafting the limited liability company operating agreement and issuing membership interests, analyzing tax attributes that could be carried over and were unsused, and establishign corporate structure going forward. 

[Business Client Not Public Record] – Filed expedited dissolution proceedings for Delaware corporation, which involved both dissolution in Delaware, as well as revocation of foreign qualification in California on an expedited basis.

Business Litigation

District Court Case No. 3:15-cv-01373 - After Client invested over $10 million in fraudulent ponzi real estate scheme, brought cause of action in federal district court for violation of securities laws, violation of racketeer and corrupt organizations act, violation of California fraud laws, and pursued defendants various corporate entities in bankruptcy court to recover assets. 

Estate Planning and Asset Protection

[Estate Planning Client Not Public Record] – Client desired to take advantage of historic 5 million dollar gift tax exemption to give away assets but did not want to give gift outright.  It was possible to achieve the desired results by setting up an irrevocable trust, which required complete relinquishment of control the same as a gift, but without the beneficiary receiving the corpus outright.  Irrevocable trust also allowed for asset protection to protect from creditors.

Federal Litigation

District Court Case No. 5:12-cv-04878-PSG - Multi-state dispute between landowners in California and Nevada involving sale of real property gone awry.  After attempting to negotiate and reach a settlement on terms acceptable to both parties failed, filed diversity of citizenship lawsuit in federal court for damages due to false promises of the defendant. The case ultimately settled on terms favorable to the Client. 

International

[International Client Not Public Record]  International Client had been swindled by trademark pirate who had illegally registered trademarks in worldwide market with the sole intent to sell trademark rights to Client, the rightful owner of the trademarks, at a later date.  After brief litigation of trademark rights in the United States, successfully negotiated and effected worldwide trademark purchase settlement, and transferred all worldwide trademarks into Client's name. 

State Litigation

Santa Clara County Case No. 113CV255535 - Clients were in default and had received a default judgment for over $3 million against multiple corporate entities as well as their owner, which had resulted in judgment liens being filed, and levies on bank accounts.  After being retained, successfulled won a motion to set aisde the defaults and default judgments against all of the corporate entities, and negotiated release of all liens, and return of the levied funds to the Clients.   Case was later settled in Clients favor. 

Santa Clara County Case No. 111CV213714 and 6th District Court of Appeal Case No. H039036 - Trial Court in Santa Clara County had entered the default and default judgment of client, and refused to set aside the default and default judgment on a motion.  After appealing to the sixth district court of appeal, successfully won reversal at the appellate level in reversing the motion to set aside the default and default judgment of Client.  The case was later settled in Clients favor. 

Tax Litigation

District Court Case No. 5:14-cv-00830-BLF - Client had been audited by the IRS and was bullied into accepting an unfair and illegal tax assessment that was not legally correct but due to limited resources Client nevertheless accepted.  After being retained, succesfully reopened case through audit reconsideration and after going through a second audit and IRS appeals, completely reversed the tax deficiency.  Following 100% successful reversal, filed tax refund suit in federal court for additional deductions previously unnoticed.  Successfully settled with IRS in tax refund suit on terms satisfactory to Client. 

Tax Court Case No. 8172-12 and 9th Circuit No. 13-73687 - Client invested nearly $1 million dollars into failing family real estate venture through line of credit, and, when project closed, took a bad debt deduction on Client's tax return.  After Tax Court ruled that Client's line of credit was a gift, appealed decision to 9th Circuit Court of Appeals, where case is now pending. 

Taxation


[Tax Client Not Public Record] – Advised on tax issues of recourse vs. nonrecourse debt financing in partnership, in order to allow partners to take larger share of deductions from losses of the partnership in a certain tax year.  Put tax provisions to allow for special allocations in partnership agreement.   Filed 1065 partnership tax return and K-1s to allow sharing of losses among partners.