Table of Cases

Symbols and Numbers

515 South Orange Grove Owners Ass'n v. Orange Grove Partners, [1995] CKHC 1 (Cook Is. Ct. App. Nov. 6, 1995); [1995] CKHC 12 (Dec. 20, 1995) ¶ 140.05, 150.07, 230.05, 250.06, 270.06, 2101.03, 2110.01, 2110.04, 2110.05, 2120.03, 2120.04, 2120.07, 2130.05, 2130.06, 2140.03, 2160.03, 2201.05, 2210.03, 2210.06, 2210.08, 2220.07, 2220.09, 2230.03, 2230.07, 2240.04, 2260.02, 2270.06, 2301.03, 2330.03, 2340.09, 2350.02, 2390.04, 2401.04, 2401.06, 2410.02, 2410.05, 2410.06, 2420.02, 2420.03, 2430.01, 2430.04, 2430.05, 2430.07, 2430.08, 2470.02, 2480.03, 2480.07, 2480.08, 2490.01

A

A v. B, [2002] CKHC 6, [2004] 4 ITELR 877 (Cook Is. High Ct. Apr. 4, 2002) ¶ 270.04, 270.06, 2101.03, 2130.04, 2130.06, 2140.03, 2201.03, 2210.08, 2220.01, 2260.04, 2260.05, 2260.06, 2290.01, 2401.04, 2401.06, 2410.02, 2410.09, 2420.03, 2420.05, 2450.02, 2450.03, 2450.05, 2450.06, 2460.02, 2460.08, 2470.04, 2490.01, 2490.02, 2490.04, 2550.07, A20.16

Aberdeen Railway Co. v. Blaikie, (1854) 1 Macq. 461 (H.L.) ¶ 1430.02

Advocate-General of the Cook Islands v. Story, [1980] CKHC 2 ¶ 250.06

Akhmedova v. Akhmedov, [2021] EWHC 545 (Fam) ¶ 2020.12

In re Albright, 291 B.R. 538 (Bankr. D. Colo. 2003) ¶ 1390.02, 1570.03, 1570.05

American Insurance Co. v. Coker (In re Coker), 251 B.R. 902 (Bankr. M.D. Fla. 2000) ¶ 980.05, 2540.02

AMG Capital Mgmt., LLC v. FTC, 593 U.S. 67 (2021) ¶ 2510.03

Aquaculture Corp. v. McFarlane Laboratories (1984) Ltd, (1987) 1 P.R.N.Z. 467 ¶ 2470.03

Arayos, LLC v. Ellis, No. 15-0027-WS-M, 2016 WL 1642676 (S.D. Ala. Apr. 25, 2016) ¶ 1580.08

Armitage v. Nurse, [1998] Ch. 241 (C.A.) ¶ 670.01, 770.03, 860.01, 1460.05, A10.21, C20.13

A.S. McLachlan Ltd v. MEL Network Ltd, (2002) 16 P.R.N.Z. 747 ¶ 2470.03

Re Astor's Settlement Trusts, [1952] Ch. 534 ¶ 1010.02, 1020.04, 1020.06

Auriga Capital Corp. v. Gatz Properties, LLC, 40 A.3d 839 (Del. Ch. 2012) ¶ 1430.01, 1470.05

B

In re Baden's Deed Trusts (No. 2), [1973] Ch. 9 (C.A.) ¶ 810.04

In re Ball's Settlement Trusts, [1968] 1 W.L.R. 899 (Ch.) ¶ 1120.02

Bankers Trust Co. v. Shapira, [1980] 1 W.L.R. 1274 (C.A.) ¶ 2460.07

Battley v. Mortensen (In re Mortensen), No. A09-00565-DMD, Adv. No. A09-90036-DMD (Bankr. D. Alaska May 26, 2011) ¶ 2560.03

In re Beddoe, [1893] 1 Ch. 547 (C.A.) ¶ 760.09

Ben Nevis Forestry Ventures Ltd. v. Commissioner of Inland Revenue, [2008] NZSC 115, [2009] 2 NZLR 289 ¶ 240.07, 270.03, 670.07

Beverly Beach Props. v. Nelson, 68 So. 2d 604 (Fla. 1953) ¶ 1730.04

Bhullar v. Bhullar, [2003] EWCA Civ 424 ¶ 1430.02, 1430.04, 1490.05

In re Bird Charitable Trust, 2008 JLR 1 ¶ 930.03, 940.04, 970.07

Bittner v. United States, 598 U.S. 85 (2023) ¶ 2970.05

Boardman v. Phipps, [1967] 2 A.C. 46 (H.L.) ¶ 740.04, 1430.02

Bourne v. Keane, [1919] A.C. 815 (H.L.) ¶ 1010.03

Bowman v. Secular Society Ltd., [1917] A.C. 406 (H.L.) ¶ 1060.03

Braganza v. BP Shipping Ltd, [2015] UKSC 17 ¶ 1460.06

Brandon v. Robinson, (1811) 18 Ves. Jr. 429, 34 Eng. Rep. 379 ¶ 820.01, 840.03

Bray v. Ford, [1896] A.C. 44 (H.L.) ¶ 1430.02

Breakspear v. Ackland, [2008] EWHC 220 (Ch), [2009] Ch. 32 ¶ 830.04

Broad Idea Int'l Ltd v. Convoy Collateral Ltd, [2021] UKPC 24 ¶ 2430.01

Brown v. Motor Vehicles Ins. (PNG) Trust, [1980] PNGLR 409 ¶ 250.05

Browne v. Munukoa, [2018] UKPC 18 ¶ 270.04

BTI 2014 LLC v. Sequana SA, [2022] UKSC 25 ¶ 1440.06

C

Cavendish Square Holding BV v. Makdessi, [2015] UKSC 67, [2016] A.C. 1172 ¶ 1630.06

Centre Trustees (C.I.) Ltd. v. Van Rooyen (In re VR Family Trust), [2009] JRC 109 ¶ 930.04

CFTC v. Wellington Precious Metals, Inc., 950 F.2d 1525 (11th Cir. 1992) ¶ 2520.08

Chadwick v. Janecka, 312 F.3d 597 (3d Cir. 2002) ¶ 2510.02, 2520.08, 2540.04, 2570.01

Cheung v. Tanda, [1984] SILR 108 ¶ 250.05

Chichester Diocesan Fund & Board of Finance Inc. v. Simpson, [1944] A.C. 341 (H.L.) ¶ 1050.05, 1060.03

Clayton v. Clayton, [2016] NZSC 29, [2016] 1 N.Z.L.R. 551 ¶ 240.07, 670.05, 670.06, 830.06, 830.07, 870.07, 870.08, 950.04, 950.06

Commissioners for Special Purposes of Income Tax v. Pemsel, [1891] A.C. 531 (H.L.) ¶ 1050.02, 1060.03

Re Compton, [1945] Ch. 123 (C.A.) ¶ 1050.04, 1050.07

D

Dahl v. Dahl, 2015 UT 23, 345 P.3d 566 ¶ 680.06

Dalemont Ltd. v. Senatorov, [2012] JRC 061A (Royal Ct. Jersey) ¶ 1920.09

Re Dean, (1889) 41 Ch. D. 552 ¶ 1010.03

Re Denley's Trust Deed, [1969] 1 Ch. 373 ¶ 1010.04

Dingle v. Turner, [1972] A.C. 601 (H.L.) ¶ 1050.04, 1050.07

E

E v. A, [2003] CKCA 3 (Cook Is. Ct. App. Jan. 6, 2003) ¶ 270.04, 290.03, 350.08, 360.05, 360.07, 380.04, 550.04, 2101.03, 2120.05, 2130.01, 2130.04, 2130.06, 2140.03, 2150.03, 2160.07, 2190.05, 2210.08, 2230.04, 2260.04, 2260.05, 2260.06, 2301.03, 2350.05, 2401.06, 2430.03, 2450.02, 2460.02, 2460.05, 2460.06, 2460.08, 2470.04, 2480.03, 2480.06, 2490.01, 2490.02, 2490.04

Edgar v. MITE Corp., 457 U.S. 624 (1982) ¶ 1730.02

Elf Atochem North America, Inc. v. Jaffari, 727 A.2d 286 (Del. 1999) ¶ 1310.06

Re Endacott, [1960] Ch. 232 (C.A.) ¶ 1010.03

Eulich v. United States, 74 F. App'x 373 (5th Cir. 2003) ¶ 2510.05

F

Fairbank v. Commissioner, T.C. Memo. 2023-19 ¶ 2960.02, 2960.07

Fannie Mae v. Heather Apartments Ltd. P'ship, No. A13-0562, 2013 WL 6223564 (Minn. Ct. App. Dec. 2, 2013); 811 N.W.2d 596 (Minn. 2012) ¶ 1580.08, 1720.06, 2510.02, 2530.01

Federal Trade Commission v. Affordable Media, LLC, 179 F.3d 1228 (9th Cir. 1999) ¶ 180.02, 480.08, 940.03, 940.07, 950.06, 980.01, 980.04, 980.05, 980.06, 990.03, 1580.12, 1720.03, 2180.05, 2470.07, 2501.02, 2510.01, 2510.02, 2510.03, 2510.04, 2510.06, 2520.05, 2520.07, 2530.01, 2530.02, 2540.02, 2540.06, 2550.02, 2580.03, 2880.06, A20.13

Feeley v. NHAOCG, LLC, 62 A.3d 649 (Del. Ch. 2012) ¶ 1420.03, 1430.01, 1450.01

Flora v. United States, 362 U.S. 145 (1960) ¶ 2990.05

FTC v. Rensin (In re Rensin), 597 B.R. 177 (Bankr. S.D. Fla. 2018) ¶ 2550.04

G

Gartside v. Inland Revenue Commissioners, [1968] A.C. 553 (H.L.) ¶ 820.03

George v. Attorney-General, [2013] CKHC 65 (Cook Is. High Ct. Aug. 28, 2013) ¶ 210.03, 220.02, 270.04

Gompers v. Bucks Stove & Range Co., 221 U.S. 418 (1911) ¶ 2520.01

Government of India v. Taylor, [1955] AC 491 ¶ 270.05, 2680.01

Gun Bo LLC v. Asia Trust Ltd, [2011] CKHC 6 (Cook Is. High Ct. Dec. 10, 2010) ¶ 360.07, 2201.05, 2210.08, 2230.10, 2240.10, 2260.02, 2401.03, 2401.04, 2401.06, 2410.02, 2410.08, 2410.09, 2420.02, 2420.03, 2430.01, 2430.03, 2430.04, 2430.05, 2430.06, 2430.07, 2430.08, 2460.02, 2470.01, 2470.02, 2470.03, 2490.01

H

Re Harwood, [1936] Ch. 285 ¶ 1060.06

In re Hastings-Bass, [1975] Ch. 25 (C.A.) ¶ 1180.03

Hawaii Production Credit Ass'n v. Davies, [1985] CKHC 6 ¶ 250.06

Henry v. Attorney-General, [1985] LRC (Const) 1149 (Cook Is. Ct. App.) ¶ 270.04

Hicks v. Feiock, 485 U.S. 624 (1988) ¶ 2520.01, 2520.03

Homestore, Inc. v. Tafeen, 888 A.2d 204 (Del. 2005) ¶ 1480.07

Re Hooper, [1932] 1 Ch. 38 ¶ 1010.03

Hunt v. De Miguel, [2016] CKCA 2 ¶ 270.04

I

Int'l Union, United Mine Workers v. Bagwell, 512 U.S. 821 (1994) ¶ 2520.01

Item Software (UK) Ltd v. Fassihi, [2004] EWCA Civ 1244 ¶ 1440.02

J

JSC Mezhdunarodniy Promyshlenniy Bank v. Pugachev, [2017] EWHC 2426 (Ch), (2017) 20 ITELR 905 ¶ 930.04

K

Kea Trust Co. v. Pugachev, [2015] NZHC 2412 ¶ 930.04

Keech v. Sandford, (1726) Sel. Cas. Ch. 61 ¶ 740.04

Kimble v. United States, 991 F.3d 1238 (Fed. Cir. 2021) ¶ 2970.05

Knieriem v. Bermuda Trust Co., (1994) 1 Butterworths Offshore Cases & Materials 116 ¶ 930.03

L

L v. L, [1994] WSCA 3 ¶ 250.05

In re Lawrence, 238 B.R. 498 (Bankr. S.D. Fla. 1999); 251 B.R. 630 (S.D. Fla. 2000) ¶ 680.05, 950.06, 950.07, 980.03, 980.05, 980.06, 2510.02, 2510.04, 2520.06, 2520.07, 2520.08, 2530.02, 2540.01, 2540.02, 2540.06, 2550.02, 2550.03, 2560.02, 2560.03, 2560.04

Lawrence v. Goldberg (In re Lawrence), 279 F.3d 1294 (11th Cir. 2002) ¶ 2520.05, 2540.01

Lawrence v. U.S. Bankr. Ct., 153 F. App'x 552 (11th Cir. 2005) ¶ 2540.01

Leahy v. Attorney-General for New South Wales, [1959] A.C. 457 (P.C.) ¶ 1010.05

Learoyd v. Whiteley, (1887) 12 App. Cas. 727 ¶ 740.01

Letterstedt v. Broers, (1884) 9 App. Cas. 371 ¶ 790.07

In re Londonderry's Settlement, [1965] Ch. 918 (C.A.) ¶ 740.07

M

Maggio v. Zeitz, 333 U.S. 56 (1948) ¶ 2520.02, 2520.03, 2520.04

Majkowski v. Am. Imaging Mgmt. Servs., LLC, 913 A.2d 572 (Del. Ch. 2006) ¶ 1480.07

Manichaean Cap., LLC v. Exela Techs., Inc., 251 A.3d 694 (Del. Ch. 2021) ¶ 1580.11

Marine Midland Bank v. Portnoy (In re Portnoy), 201 B.R. 685 (Bankr. S.D.N.Y. 1996) ¶ 680.03, 2560.02

McPhail v. Doulton, [1971] A.C. 424 (H.L.) ¶ 810.04

Mehdipour v. Rensin (In re Rensin), 600 B.R. 870 (Bankr. S.D. Fla. 2019) ¶ 2550.04, 2580.03

Morice v. Bishop of Durham, (1805) 10 Ves. Jun. 522, 32 Eng. Rep. 947 ¶ 1010.01, 1040.03

Movitz v. Fiesta Invs., LLC (In re Ehmann), 319 B.R. 200 (Bankr. D. Ariz. 2005) ¶ 1570.04

Mukhi v. Commissioner, 162 T.C. No. 8 (2024) ¶ 2940.10, 2990.05

N

National Anti-Vivisection Society v. Inland Revenue Commissioners, [1948] A.C. 31 (H.L.) ¶ 1060.03

National Crime Agency v. Baker, [2020] EWHC 822 (Admin) ¶ 2060.03

New Zealand Netherlands Society "Oranje" Inc. v. Kuys, [1973] 1 W.L.R. 1126 (P.C.) ¶ 1430.02

NLRB v. Trans Ocean Export Packing, Inc., 473 F.2d 612 (9th Cir. 1973) ¶ 2520.05

Northland Milk Vendors Ass'n v. Northern Milk Ltd, [1988] 1 N.Z.L.R. 530 ¶ 2460.02

Norwich Pharmacal Co. v. Customs & Excise Commissioners, [1974] A.C. 133 (H.L.) ¶ 2460.07

O

Olmstead v. FTC, 44 So. 3d 76 (Fla. 2010) ¶ 1390.02, 1540.09, 1580.05, 2570.04

Olo v. Police, [1992] WSSC 1 ¶ 250.05

Oppenheim v. Tobacco Securities Trust Co., [1951] A.C. 297 (H.L.) ¶ 1050.04, 1050.05, 1050.07

O'Rourke v. Darbishire, [1920] A.C. 581 ¶ 2460.05

Outwin v. Commissioner, 76 T.C. 153 (1981) ¶ 2980.03

P

Pacific Heritage Bank v. Radke, [1994] CKHC 9 (Cook Is. High Ct. Dec. 6, 1994) ¶ 140.05, 290.03, 360.02, 360.07, 540.04, 2101.03, 2140.06, 2201.05, 2210.08, 2220.04, 2260.03, 2260.06

Estate of Paxton v. Commissioner, 86 T.C. 785 (1986) ¶ 2980.05

Pesaplastic, C.A. v. Cincinnati Milacron Co., 799 F.2d 1510 (11th Cir. 1986) ¶ 980.05, 2520.06

Pettingall v. Pettingall, (1842) 11 L.J. Ch. 176 ¶ 1010.03

Pitt v. Holt, [2013] UKSC 26, [2013] 2 A.C. 108 (heard with Futter v. Futter) ¶ 740.07, 1120.03, 1150.08, 1180.01, 1180.02, 1180.03, 1190.06

Pokoati v. Tetava, [1978] CKHC 2 ¶ 250.06

Public Trustee v. Cooper, [2001] W.T.L.R. 901 (Ch.) ¶ 760.09

R

R v. Cox, (1884) 14 Q.B.D. 153 ¶ 2460.05

Rawcliffe v. Steele, [1993–95] MLR 426 ¶ 930.03

Re Recher's Will Trusts, [1972] Ch. 526 ¶ 1010.05

Regal (Hastings) Ltd v. Gulliver, [1942] 1 All E.R. 378 (H.L.), [1967] 2 A.C. 134 ¶ 1430.03

Riechers v. Riechers, 178 Misc. 2d 170, 679 N.Y.S.2d 233 (Sup. Ct. Westchester County 1998) ¶ 360.03, 680.06, 2510.02, 2570.01, 2570.02

Rost v. United States, 44 F.4th 294 (5th Cir. 2022) ¶ 2960.02, 2960.03, 2960.06, 2960.07, 2990.05

Royal Brunei Airlines Sdn. Bhd. v. Tan, [1995] 2 A.C. 378 (P.C.) ¶ 780.08

Rush University Medical Center v. Sessions, 2012 IL 112906 (Ill. Sept. 20, 2012) ¶ 680.03, 680.07, 830.05, 2180.06, 2570.03

Re Rymer, [1895] 1 Ch. 19 (C.A.) ¶ 1060.06

S

Sattin v. Brooks (In re Brooks), 217 B.R. 98 (Bankr. D. Conn. 1998) ¶ 680.04, 960.04, 2560.02

Saunders v. Vautier, (1841) 41 Eng. Rep. 482; (1841) 4 Beav. 115, 49 Eng. Rep. 282 ¶ 140.02, 250.08, 260.04, 510.05, 520.01, 520.05, 560.02, 590.01, 590.03, 820.04, 960.06, 1101.02, 1110.04, 1130.01, 1170.05, A10.06

Schmidt v. Rosewood Trust Ltd., [2003] UKPC 26, [2003] 2 A.C. 709 ¶ 860.02, 860.07, 1970.04

SEC v. Bilzerian, 112 F. Supp. 2d 12 (D.D.C. 2000) ¶ 910.06, 950.06, 960.08, 980.04, 980.05, 980.06, 2510.02, 2510.04, 2510.05, 2520.05, 2520.06, 2530.01, 2530.02, 2540.01, 2540.06, 2550.07, 2580.03

SEC v. Brennan, 230 F.3d 65 (2d Cir. 2000) ¶ 970.05, 980.05, 2540.05, 2570.06

SEC v. Solow, 682 F. Supp. 2d 1312 (S.D. Fla. 2010) ¶ 980.04, 980.05, 2510.02, 2510.04, 2520.06, 2520.08, 2530.01, 2530.02, 2540.01, 2540.06, 2580.03

Shillitani v. United States, 384 U.S. 364 (1966) ¶ 2520.03

Simkin v. United States, 715 F.2d 34 (2d Cir. 1983) ¶ 2520.08

Sky Cable, LLC v. DIRECTV, Inc., 886 F.3d 375 (4th Cir. 2018) ¶ 1580.11

SM Life Ventures LLC v. Morrice, Claim No. NEVHC 2011/0162 (E. Carib. Sup. Ct. H.C., Nevis Cir. July 16, 2012) ¶ 1650.08

In re Smith, 415 B.R. 222 (Bankr. N.D. Tex. 2009) ¶ 960.07

Speight v. Gaunt, (1883) 9 App. Cas. 1 ¶ 740.01

Spread Trustee Co. v. Hutcheson, [2011] UKPC 13, [2012] 2 A.C. 194 (appeal taken from Guernsey) ¶ 770.04, 1460.05, A20.20

State v. Pokia, [1980] PNGLR 97 ¶ 250.05

State v. Woila, [1978] PNGLR 99 ¶ 250.05

Story v. Cook Islands Broadcasting & Newspaper Corp., [1979] CKHC 6 ¶ 250.06

T

Tasarruf Mevduati Sigorta Fonu v. Merrill Lynch Bank and Trust Co. (Cayman) Ltd., [2011] UKPC 17, [2012] 1 W.L.R. 1721 ¶ 270.02, 270.05, 670.05, 830.06, 930.06, 950.04, 1170.04

In re the A Trust, [2012] JRC 169 ¶ 930.04, 940.05

Re the Circle Trust, (2007) 9 ITELR 676 ¶ 930.03

Re the Z Trust, [1997] CILR 248 (Cayman Grand Ct.) ¶ 930.03

TSB Private Bank Int'l SA v. Chabra, [1992] 1 W.L.R. 231 (Ch.) ¶ 2440.07

U

United States v. Boyle, 469 U.S. 241 (1985) ¶ 2990.03

United States v. Brennan, 326 F.3d 176 (3d Cir. 2003) ¶ 2570.06

United States v. First Nat'l City Bank, 379 U.S. 378 (1965) ¶ 2510.01

United States v. Grant, No. 00-08986-CIV-ALTONAGA (S.D. Fla. Mar. 22, 2013) ¶ 960.07, 970.06, 980.05, 2520.02, 2540.03

United States v. Horowitz, 978 F.3d 80 (4th Cir. 2020) ¶ 2970.05

United States v. Rylander, 460 U.S. 752 (1983) ¶ 980.01, 2520.04

In re USACafes, L.P. Litig., 600 A.2d 43 (Del. Ch. 1991) ¶ 1420.03

Utanga v. R, [2025] CKCA 1 ¶ 150.07, 270.02, 330.02, 340.01, 340.06, 360.07, 380.01, 2480.03, 2480.08

V

VantagePoint Venture Partners 1996 v. Examen, Inc., 871 A.2d 1108 (Del. 2005) ¶ 1730.02

W

Waldron v. Huber (In re Huber), 493 B.R. 798 (Bankr. W.D. Wash. 2013) ¶ 680.03

Webb v. Webb, [2020] UKPC 22 (appeal taken from Cook Is.) ¶ 201.05, 220.01, 240.03, 240.06, 240.07, 240.08, 270.02, 270.03, 270.05, 280.04, 290.03, 310.01, 320.05, 330.02, 340.06, 360.05, 360.07, 370.03, 380.01, 390.06, 601.03, 601.04, 610.05, 620.02, 670.01, 670.04, 670.05, 670.06, 670.07, 740.05, 760.01, 801.04, 810.04, 810.06, 810.07, 820.05, 830.06, 830.07, 860.01, 860.02, 870.07, 870.08, 890.02, 901.01, 910.01, 930.06, 950.03, 950.04, 950.06, 1120.04, 1120.06, 1170.04, 1950.07, 1950.08, 2060.03, 2301.02, 2301.03, 2310.02, 2320.06, 2360.05, 2360.06, 2430.08, 2480.08, 2601.05, 2610.14, 2680.01, 2680.03, 2680.04, 3040.05, A01.07, A10.12, A20.12, C20.04, C20.09, C30.05

Re Wells, [1933] Ch. 29 (C.A.) ¶ 1660.08

Wells Fargo Bank, N.A. v. Barber, 85 F. Supp. 3d 1308 (M.D. Fla. 2015) ¶ 1730.04, 1770.04, 2570.04

Wilson v. United States, 6 F.4th 432 (2d Cir. 2021) ¶ 2940.05, 2940.10, 2990.05, 2990.09

Y

Yam Seng Pte Ltd v. International Trade Corp Ltd, [2013] EWHC 111 (QB) ¶ 1460.06