Practice Makes Perfect.

The select group of attorneys that makes up Garman Turner Gordon’s Business Litigation Group brings to the table considerable collective experience in a wide range of commercial and business litigation matters, as well as intellectual property, landlord/tenant, insurance, and catastrophic tort actions. Our senior lawyers have litigated and tried many cases over the years, in front of arbitrators, judges, and juries both in state and federal courts. They have also appeared on numerous appeals before the justices of state and federal circuit courts. The associates in our group are tested litigators, as well, brought to the firm specifically because of their skill and effectiveness.

While representing a variety of clients, from small businesses to large institutions to individuals, Garman Turner Gordon’s attorneys pride themselves on being able to determine the client’s goal from the outset and achieve those goals, as efficiently as possible. This approach has paid dividends for our clients in various types of cases, including these representative matters:

• Secured numerous appointments of receivers over operating businesses and properties, condominium projects, apartments, and hotels.
• Obtained a $1,800,000 jury verdict for a kiosk vendor and a payments processor against a major Strip casino.
• Successfully defended NRS foreclosure notice obligations at Nevada District Court and Supreme Court.
• Prevailed in defense breach of fiduciary duty claims against officers and directors of gaming company debtor in Chapter 11 bankruptcy.
• Restrained former business partners and employees in cases involving ongoing interference with existing and prospective business interests.
• Successfully represented a premier sports information service in protecting its proprietary and intellectual property rights concerning publication of real-time sports odd.
• Obtained favorable appellate opinion from the Third Circuit Court of Appeals on fraudulent transfer claims
• Defended successfully uncovered claims for indemnity and punitive against a local physician arising out of a malpractice action.
• Represented hotel owner in defending $66 million claim by Lehman Brothers to a successful conclusion under which client owed no money.

With a breadth of business acumen and a depth of legal knowledge and experience, Garman Turner Gordon’s Business Restructuring and Bankruptcy Group is a premier restructuring, bankruptcy, insolvency, and workout law firm. This experience translates into the ability – from the outset of an engagement – to know which questions to ask, which details matter, and how to employ strategies to protect our clients’ rights and achieve optimal outcomes. Our bankruptcy and business restructuring team has the capability to serve clients throughout the United States.

Our attorneys have a wealth of experience in:

• Representing debtors, creditors, committees, and trustees in restructuring and liquidation proceedings;
• Negotiating workouts, pre-negotiated plans, prepackaged plans, and out-of-court workouts; and
• Representing purchases of distressed assets.

We offer comprehensive counsel to clients seeking the best and most efficient representation for restructuring, including consulting with financially troubled companies in an effort to avoid bankruptcy and formulating restructuring and reorganization transactions. We leverage our understanding of each client’s unique financial and market circumstances to provide practical solutions. With extensive experience in both debtor and creditor representation, we are able to weigh all options and provide realistic recommendations to our clients. Our goal is to maximize return to our clients in the most efficient and predictable manner.

The Best in the Business

Though our hourly rates are less than those of our competitors, our legal acumen, resources and experience are not. Among other accolades, attorneys in our Business Restructuring and Bankruptcy have been:

• Selected by their peers for inclusion in the prestigious listing of The Best Lawyers in America®
• Selected as “Lawyer of the Year” for Bankruptcy – Litigation and Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law by Best Lawyers in America®
• Selected for inclusion in Super Lawyers®
• Named “Bankruptcy Practitioner of the Year” and 1 of 12 “Outstanding Bankruptcy Attorneys” by the Turnaround Management Association
• Frequent speakers before audiences such as the American Bankruptcy Institute, the National Conference of Bankruptcy Judges, Practicing Law Institute, the American Bar Association, the Association of Insolvency and Restructuring Advisors and the Turnaround Management Association

Industries


Garman Turner Gordon has experience in representing creditors and debtors in a broad range of industries and commercial sectors, allowing us to quickly identify the proper context for the business and legal issues that can arise, including:

• Automotive
• Aviation
• Banking
• Commercial Laundry
• Construction
• Entertainment, Sports, & Golf Courses
• Finance
• Gaming and Hospitality
• Health Care
• Manufacturing
• Mobile Homes
• Mining
• Motor
• Mortgage Servicing
• Multi-Residential Properties
• Real Estate Development
• Retail
• Technology and Intellectual Property
• Telecommunications
• Timeshares
• Transportation

Debtor Representation


From consulting with financially troubled companies and individuals prior to bankruptcy, to structuring out-of-court workouts and prepackaged and prearranged plans, to successfully formulating and implementing restructuring and reorganization plans, Garman Turner Gordon offers comprehensive solutions to debtors in Chapter 11 cases. We assist our clients in understanding and evaluating the full range of alternatives and opportunities available, developing solutions to fit each client’s unique financial and market circumstances. We are uniquely situated to effectively and efficiently advise and represent small-cap, mid-cap and large-cap businesses.

Creditor Representation

From traditional and non-traditional lenders, official and unofficial committees, lessors and lessees, bondholders, contract parties, debt traders and hedge funds, to vendors and holders of significant secured and unsecured claims, Garman Turner Gordon’s attorneys have obtained exceptional outcomes for secured and unsecured creditors in a variety of circumstances. We have also represented a number of Chapter 11 trustees, helping them to maximize the value of estate assets and recoveries for unsecured creditors.

Bankruptcy Litigation


Litigation can be a necessary part of the bankruptcy process, and our lawyers are accomplished at representing clients in every aspect of litigation – evident by our track record of favorable outcomes. We represent our client’s interests in both federal and state courts for actions involving fraudulent conveyance and preference litigation, involuntary bankrupticies, breach of fiduciary duty and other derivative claims, contract disputes, receivership actions, landlord-tenant disputes, commercial loan defaults, lien enforcement, replevin, judicial foreclosure, guaranty actions, and collection of domestic and foreign judgments.

Real Estate Development

If your bankruptcy matter involves real estate, we have extensive experience with the process of taking complex deals through negotiation to completion. We handle every facet of real estate deals through the complete lifecycle of the transaction. Clients rely on us to successfully complete all types of real estate projects, from condominiums and apartment complexes to commercial office buildings, industrial developments, casinos/resorts, and retail shopping centers.

Business Results


Bankruptcy is ultimately about formulating and executing an exit strategy for clients doing business under difficult and stressful circumstances. Whether it is maximizing value or revitalizing a business, you can rely on Garman Turner Gordon to develop effective and creative strategies to achieve the best outcome not just in court, but for your business.

Representative Experience

The attorneys in the Business Restructuring & Bankruptcy Group have been guiding debtors, creditors, and other constituencies through the restructuring process for over 35 years. Our attorneys’ recent representations include:

Mega Cases

Ahern Rentals – GTG’s attorneys represented Ahern Rentals in its successful Chapter 11 restructuring, guiding the company through contentious litigation and negotiations with lenders on three tranches of debt and negotiations with the unsecured creditors committee. GTG’s attorneys obtained approval of a post-petition credit facility of approximately $250 million, negotiated the use of cash collateral, and guided the company in the successful confirmation of a plan that allowed for the restructuring of more than $650 million in debt, payment in full of the unsecured creditors, and the retention of ownership by the Ahern family. The case was named “Restructuring Deal of the Year (Over $100M)” by M&A Advisor.

Fontainebleau – GTG’s attorneys represented statutory lienholders owed in excess of $300 million in the bankruptcy proceeding for the failed project in the US Bankruptcy Court in Florida. GTG’s attorneys successfully litigated numerous cutting-edge legal issues on behalf of the ad hoc committee of mechanic’s lien claimants at every level of federal court and, by referral, the Nevada Supreme Court. In complex negotiations involving multiple constituencies with billions of dollars in claims and cross-claims, GTG’s attorneys recovered over $85 million for the mechanic’s lien claimants.

Las Vegas Monorail – GTG’s attorneys successfully formulated and negotiated a plan of reorganization for the restructuring of approximately $650 million in public debt that was overwhelmingly accepted by the bondholders, indentured trustee, State of Nevada Department of Business and Industry, and unsecured creditors. GTG’s attorneys guided the company in not only avoiding a shutdown of its operations and positioning itself to expand its operations, but also disputes with the indentured trustee and bond insurer over the use of cash collateral and the company’s eligibility to file under Chapter 11, involving issues of first impression as well as through the implications of its complex conduit bond financing structure and non-profit status.

Consolidated Resorts – GTG’s attorneys represented an insider purchaser in acquiring the majority of the debtor’s timeshare intervals and related assets.

Chrysler – Represented an affiliated group of Nevada Chrysler dealerships that constituted the largest single-owner dealer group (by inventory) in the Chrysler Affected Dealership Litigation. Continued representing those dealers in their subsequent wind-up matters and litigation with their lender.

Herbst Gaming – GTG’s attorneys represented Herbst Gaming, the operator of 18 gaming properties located in Nevada, Iowa, and Missouri in the restructuring of more than $1.2 billion of public debt. Through a prenegotiated restructuring, GTG’s attorneys successfully confirmed a plan of reorganization over intense opposition from subordinated bondholders that provided for a significant reduction in debt and the conversion of debt into equity. Herbst Gaming is now successfully doing business as Affinity Gaming.

Enron – GTG’s attorneys successfully represented Harrah’s in the Enron Chapter 11 case in a litigation seeking more than $50 million arising out of forward contracts for the delivery of electricity. GTG’s attorneys were retained to bring a fresh perspective to the matter and through an analysis of the applicable law and facts was able to resolve the matter during mediation resulting in a significant settlement.

USA Commercial Mortgage – GTG’s attorneys successfully represented the official committee of investors in notes and deeds of trust that had been serviced by USA Commercial Mortgage prior to its collapse. GTG’s attorneys were responsible for the significant recovery of assets for the benefit of the creditors and investors represented by the committee.

Lake Las Vegas – GTG’s attorneys represented the secured lender in this Chapter 11 proceeding involving this planned unit development of homes, golf courses, hotels and casinos, and commercial space anchored by a 100 acre lake proximate to Lake Mead. GTG’s lawyers navigated the lender from the approval of a dip loan through the sale of its collateral. GTG has also represented the secured lender in litigation relating to the bankruptcy proceedings.

Resorts, Hotels, Timeshares, Country Clubs, Casinos, and Gaming

Majestic Gaming – On behalf of the former owner of the company, GTG’s attorneys obtained reversal of the lower court decision by the 3rd Circuit Court of Appeals, which limited tax status as property of a bankruptcy estate in a seminal decision.

Mountain Shadows Resort – GTG’s attorneys represented the company in its successful Chapter 11 case before the US Bankruptcy Court in Arizona. The confirmed plan of reorganization provided for the payment in full of all creditors and the retention of ownership.

Spanish Trail Country Club – GTG’s attorneys represented this prominent Las Vegas country club in achieving a consensual plan, whereby the secured lender took ownership of the country club in satisfaction of its debt, with the reorganized debtor entering into a long-term lease with very attractive options to purchase the property in an amount significant less than the initial secured debt.

Jerry’s Nugget Casino – GTG’s attorneys represented Jerry’s Nugget Casino, Nevada’s oldest family-owned casino in its Chapter 11 cases. A plan of reorganization was confirmed retaining existing ownership and providing for a debt restructuring.

Hooters Hotel & Casino – GTG’s attorneys represented the companies in their successful restructuring, which resulted in the lender taking ownership of the property and payment in full of unsecured creditors.

Riviera Hotel & Casino – GTG’s attorneys represented the companies in two Chapter 11 cases. The first in 1990 resulted in a reorganization of both the ownership and debt. The second in 2010 resulted in the restructuring of approximately $200 million of debt into a combination of debt and equity, with unsecured creditors being paid in full.

Mego – GTG’s attorneys represented an insider purchaser group that acquired and then resold Mego’s Las Vegas operations and properties, while retaining Mego’s Las Vegas properties’ redevelopment rights.

Stratosphere Gaming – GTG’s attorneys represented the companies in their Chapter 11 cases, successful restructuring more than $700 million of debt.

Aladdin Hotel and Casino – GTG’s attorneys represented the companies in the 1980s and again in 2001 in their Chapter 11 cases. In the 2001 filing, the hotel/casino was sold to a group which renamed it the Planet Hollywood Hotel & Casino. The lenders agreed to an assumption of their debt and were ultimately paid, as were unsecured creditors.

Planet Hollywood Hotel and Casino – In an out-of-court restructuring, GTG’s attorneys represented Caesars (then Harrah’s) in a restructuring which resulted in Caesars assuming ownership in consideration for debt.

American Wagering dba Leroy’s Sportsbook – GTG’s attorneys represented Leroy’s Sportsbook in its Chapter 11 case, which resulted in the recapitalization of the company with existing owners retaining the equity in the company.

Fitzgerald’s Gaming – GTG’s attorneys represented the companies in their Chapter 11 cases, which resulted in the orderly sale of the company’s gaming operations in Reno and Las Vegas, Nevada, Blackhawk, Colorado and Tunica, Mississippi.

Santa Fe Gaming Corporation – GTG’s attorneys were successful in their representation of the company, prevailing in an involuntary bankruptcy filing.

Vacation Village – GTG’s attorneys represented the lender in confirming a lender plan of reorganization providing for an orderly liquidation of the hotel/casino.

Sierra Negra Ranch – GTG’s attorneys represented the debtor in a bankruptcy proceeding to stay the execution of a $4.6 million judgment lean in Phoenix, Arizona, effectuating a settlement with the secured creditors that meaningfully reduced the judgment amount and provided 18-month reprieve to conduct a capital raise to repay the debt.

Elsinore Corp dba Four Queens Hotel & Casino – GTG’s attorneys represented the companies in confirming a plan of reorganization which provided for an orderly sale. Twenty years later, GTG’s attorneys represented the lenders in an out-of-court restructuring of debt with the then-owner of the hotel/casino, which allowed for the continued operation of the property and payment in full of unsecured creditors.

Black Gaming – GTG’s attorneys represented the operators of three gaming properties in Mesquite, Nevada in a successful Chapter 11 restructuring, which provided for the retention of ownership and payment of unsecured creditors in full.

Stations Casino, Green Valley Ranch and Aliante Station – GTG’s attorneys represented one of two owners of these companies in their Chapter 11 cases.

Individuals and Other Industries – Aviation, Mining, Technology, Health Care

Pegasus Gold Corp. – GTG’s attorneys represented this international gold mining company through its successful Chapter 11 proceedings.

Swift Air – The Firm represented the DIP lender in this charter airline case in the US Bankruptcy Court in Arizona. Upon confirmation of a plan of reorganization, GTG’s attorneys represented the lender who had assumed ownership of the reorganized debtor.

MaxJet Airlines – GTG’s attorneys represented the primary lessor of planes in this Chapter 11 case administered in Delaware.

National Airlines – GTG’s attorneys represented Harrah’s as the largest creditor and primary shareholder in a Chapter 11 case.

Prime Care – GTG’s attorneys represented the County of Nye in the Chapter 11 case of Prime Care Nevada, Inc., jointly preparing a plan of reorganization allowing for the successful reorganization of a critical hospital in rural Nevada, recovering property from the former owner’s entities for the benefit of the hospital and obtaining a significant settlement in favor of Prime Care.

Wayne Newton – GTG’s attorneys represented Mr. Newton in his successful Chapter 11 proceedings.

Molasky – GTG’s attorneys represented the committee of unsecured creditors in Steven Molasky’s chapter 11 case, obtaining a significant recovery for the unsecured creditors.

Mega-C Power Corp. – GTG’s attorneys represented the Chapter 11 trustee in successfully recovering for the creditors the value of the intellectual property of the debtor wrongfully transferred to a third party. The transactions occurred in Canada and required extensive extra-territorial services on the part of GTG’s attorneys.

SNTech – GTG’s attorneys represented the motor technology company in a 363 sale of the company’s assets and the wind-down of its foreign subsidiaries.

PurchasePro – GTG’s attorneys initially represented this technology company in its successful Chapter 11 proceeding and subsequently, its liquidating trustee, which resulted in a confirmed plan of reorganization and payment in full of creditors.

USA Investment Partners, LLC – GTG’s attorneys represented the Chapter 11 trustee in this Chapter 11 case, as well as numerous related Chapter 11 cases in the orderly liquidation of more than 50 subsidiary entities holding real estate assets through confirmed plans of reorganization.

Single Asset Real Estate

GTG’s attorneys have represented a myriad of single asset debtors and lenders in cases involving, among others:

• extended-stay facilities;
• apartment complexes;
• self-storage facilities;
• medical complexes;
• commercial centers; and
• residential property.

Loop 76 – GTG’s attorneys successfully defended an appeal having significant impact on the treatment of single asset real estate cases within the Ninth Circuit before both the Bankruptcy Appellate Panel for the Ninth Circuit and the Ninth Circuit Court of Appeals.

The attorneys within Garman Turner Gordon’s Corporate Practice Group advise clients on a host of business law and securities matters, including mergers, acquisitions, divestitures, and joint-ventures; entity formation, recapitalization, restructuring, and governance; shareholder, partner, and member disputes; securities law compliance and exemptions; executive compensation and employment matters; and issuance of opinion letters. Our clients range from large, publicly-held institutions to local, closely-held companies and individuals within the industries of commercial real estate, gaming, technology, retail, finance, construction, and many others.

In assisting with corporate transactions, we work closely with our client’s team of professional advisors to integrate and implement a cost-effective roadmap to a successful end-game, which involves the pre-acquisition stages of the transaction through due diligence, preliminary agreements such as letters of intent, negotiation and documentation of definitive agreements, satisfaction of closing conditions, and monitoring and effectuating post-closing conditions and other matters.

Our attorneys also routinely advise clients in forming strategic alliances and joint ventures between businesses in a wide range of industries. With respect to emerging business needs, Garman Turner Gordon’s corporate attorneys have substantial experience guiding startups and emerging ventures, representing both founders and investors through each important organizational and operational milestone. We represent clients with respect to the initial organization and formation of a venture, providing guidance in the areas of entity structure, jurisdiction, and governance, as well as general risk reduction measures and tax advice. The path chosen at formation is critical to a successful venture, and our corporate attorneys will help with these important decisions, and will provide counsel with respect to a practical, sensible structure for future capital raising and a desired exit strategy.

Our corporate attorneys also provide a full complement of additional assistance to clients, including the negotiating and drafting of employment agreements, consulting agreements, and executive compensation plans; preparing offering documents, structuring offerings for exemptions from registration under the Securities Act of 1933; and assisting in the related due diligence review and analysis.

Representative Experience

• Represented owners of four operating hospitals in the sale of the medical facilities.
• Represented owners of three master planned communities (including operating golf courses) in sales of those developments.
• Represented the seller in connection with a $770 million sale of hotel and casino in Las Vegas, NV.
• Represented client in connection with the sale of an existing golf and country club in Las Vegas, NV.
• Represented borrower in connection with a successful sale to a lender holding $130 million dollars in 8.75% senior secured notes.
• Represented seller in connection with sale of an existing medical practice, consisting of four medical clinics in Pahrump, NV.
• Represented cell tower company in a series of sales of their cell tower portfolio.
• Represented client in connection with asset sale of Xyience, an energy drink company.
• Drafted and negotiated asset purchase agreement in connection with a sale of assets by a telephone carrier/VoIP business and other intellectual property applications.
• Represented client in connection with stock sale of a transportation, warehouse and distribution business.
• Represented seller in connection with Global Cash Access, Inc.’s acquisition of Western Money Systems, a manufacturer and distributor of redemption kiosk devices to more than 200 casinos nationwide. Supervised the corporate due diligence materials and negotiated the stock purchase agreement and related agreements, including development agreements.
• Represented stock holders in connection with disposition of a consulting company.
• Represented stock holders in connection with sale of server/co-location company.
• Represented the owner of a national chain of retail drug stores in recapitalization and sale of certain regions of the business.
• Represented the seller of a label making equipment manufacturer, including operations in Europe.
• Represented the owners and operator of assisted living facilities in five states in the sale of certain business segments and recapitalization of the remainder of the business.
• Represented the owner of three destination resort hotels in Arizona and North Carolina in the sale of the properties.
• Represented an investor trust to recover and then liquidate properties serviced by USA Commercial Mortgage.
• Represented a liquidating trustee in liquidating the real property assets of an individual’s private estate.
• Represented Global Axcess Corp. and its affiliates, in effectuating the pre-negotiated sale of assets following a competitive auction.
• Represented Fitzgerald’s Gaming in successful negotiations regarding the orderly sale of the company’s gaming operations in Reno and Las Vegas, NV, Blackhawk, CO and Tunica, MS.
• Represented Aladdin Hotel and Casino in conducting an open sales process which ultimately generated a purchase agreement which provided for the assumption in full of the senior loan.
• Negotiated a recapitalization and sale of the Hooter’s Hotel & Casino, with payment in full to trade creditors.
• Represented the primary lender for the Vacation Village Hotel and Casino providing for a lender sales process under Nevada law which resulted in the sale of the hotel/casino to a third party.
• Advised client in connection with acquisition of a hotel/casino in northern Nevada and prepare and advise in structuring asset purchase agreement, hotel management agreement and casino lease.
• Represented client in connection with purchase of theatrical and lightning company.
• Structured and prepared asset purchase agreement for acquisition of theatrical lightning businesses in multiple jurisdictions and advised client on various incentive compensation issues for key employees.
• Represented purchaser in connection with acquisition of software related company with various patents relating to various devices.
• Represented client in purchase of an over 100,000 square foot warehouse facility in Las Vegas, NV.
• Represented bidder in the purchase of a Las Vegas strip property in a transaction involving over $700 million.
• Represented purchaser in connection with acquisition of air tour service company.
• Represented purchaser in connection with the acquisition of a time share business operation, including all time share intervals, time share receivables, contracts and personally for over $13.8 million dollars.
• Represented land developer in connection with the acquisition, development and sale of over 700 acres of coastal property in Costa Rica.
• Represented land developer with the purchase of over 2,000 acres of in-land property in Costa Rica.
• Assisted in structuring acquisition of real property in Costa Rica and Panama by developer.
• Represented the purchaser in the acquisition of two separate ISP platforms.
• Represented the purchaser of four radio stations.
• Represented the purchaser of an aircraft parts supplier and maintenance facility.
• Represented a major international hedge fund in conducting due diligence regarding, and documenting, the acquisition of a multibillion dollar “feeder fund” claim.
• Represented Class A members in connection with a settlement dispute regarding derivative claims and other matters. Negotiated terms of settlement agreement and advised client on various partnership tax issues.
• Advise trustee in connection with various fiduciary issues and transitioning from general partnership to various limited liability companies.
• Assisted in structuring entities that are involved in manufacturing off-road parts and related agreements.
• Represented a national provider of fire and ambulance services in the recapitalization of its publicly held bonds.
• Represented the owner of a national building truss manufacturer in the recapitalization of its business operations.
• Represented San Francisco Union Square involving complex financing, recapitalization and development issues.
• Lead counsel to a community financial institution with respect to the multi-million dollar financing of a large downtown Las Vegas hotel/casino.
• Lead counsel to a community financial institution with respect to the multi-million dollar refinancing of a building leased to the Federal Bureau of Investigation.
• Lead counsel to an established local Nevada corporation with respect to the multi-million dollar sale of a business involving the disposition of several franchises located at McCarran International Airport.
• Representation of a large institutional creditor in connection with approximately $25,000,000 of disputed mechanic’s liens in the Chapter 11 bankruptcy of a large-scale, mixed-use master-planned development.
• Lead counsel to a developer with respect to construction issues pertaining to a 16.5 acre mixed-use high-rise development.
• Representation of a leading local gaming company in connection with a multi-million dollar refinancing.
• Lead counsel to owner of mini-storage business with respect to successful appeal before the Nevada Supreme Court concerning a multi-million dollar commercial real estate dispute.
• Lead counsel to large strip hotel/casino involving large-sum mechanic’s lien dispute in connection with hotel/casino renovation project.
• Represented owners of large industrial center in drafting and negotiating triple net leases with a wide variety of tenants.  Approximately forty industrial leases for over 500,000 square feet of industrial space were successfully negotiated and executed.

The Finance and Banking Practice Group at Garman Turner Gordon advises and counsels lenders and borrowers in a wide variety of lending and finance areas including finance transactions, loan workouts and complex restructuring, loan assumptions and loan sales, and bankruptcy court and representation in all matters involving finance.

We represent lenders and borrowers in finance transactions that include real estate finance, commercial finance, corporate finance, public finance, community development finance, private financing, and private equity. Our group has experience in the origination, modification, forbearance, re-financing, restructuring, and workout of secured and unsecured loans and credit facilities of all types including:

• Revolving and non-revolving credit facilities
• Bridge and short-term financing
• Equipment leasing
• Asset-based loans involving varied collateral
• Automobile dealer finance including flooring and working capital loans
• Aircraft finance
• Real estate acquisition, predevelopment, development, construction, and term loans
• Loan syndications and participations
• Mezzanine loans
• Structured finance and conduit loans
• Private equity loans
• Loans collateralized by ground leases
• Letters of credit

We are experienced in community development finance including government guaranteed lending, Small Business Administration (SBA) and United State Department of Agriculture (USDA) loans, affordable housing and community development programs including AHP loans in coordination with the Federal Home Loan Bank, low-income housing tax credit (LIHTC) transactions under Section 42 of the Internal Revenue Code and new market tax credit transactions under Section 45 D of the Internal Revenue Code, as well as municipal bond transactions including bond purchases and the issuance of letters of credit to support bonds. We have experience in working with rate locks, interest rate swaps, and other interest rate protection agreements to hedge the risk of variable rate interest volatility or fluctuations in interest rates.

We also represent financial institutions in the development of cost efficient and effective legal forms and procedures, provide risk-adjusted advice with respect to credit policies, guidance, procedures, and documentation requirements, and provide in-house training on a variety of best banking law areas.

Our experienced attorneys bring extensive experience to the counseling of lenders and borrowers with respect to their businesses and transactions.

At Garman Turner Gordon, we believe that estate planning is for everyone. Our team can help design and implement a comprehensive estate plan – utilizing various trusts, wills and other techniques – for estates of all sizes including upwards of $50 million and more. Estate planning can be confusing or intimidating when you’re not sure what documents you really need. The good news is that working with an experienced estate planning attorney can help make the process much simpler.

We provide a full range of services for your estate planning needs including, but not limited to:

• Wills
• Revocable trusts
• Healthcare directives and powers of attorney
• Financial durable powers of attorney
• Irrevocable trusts
• Asset protection planning
• Special needs trusts
• Life insurance trusts
• Limited liability companies
• Family limited partnerships
• Gift planning
• Charitable remainder trusts
• Trusts for grandchildren

Our team routinely works with families from all over Nevada – and across the country – to probate the estates of loved ones. We can assist with lodging the will for probate, noticing creditors, preparing the inventory, marshalling assets, selling real estate, and closing out the estate. Probate can be a complicated process which is often amplified during the grief of losing someone you loved. Let us help guide you through the process.

In addition, our team has vast experience in assisting clients in obtaining, managing, and challenging guardianships over both adults and minors. We work closely with families of minor children who need to go through the probate process and guardianship proceedings simultaneously following the untimely passing of a parent. We can also assist families of adults to obtain and manage guardianships when the need arises due to illness or injury.
From time to time, families may find themselves in the midst of a dispute after the loss of a loved one. Our team can help you navigate the complicated process of contested matters in the realm of estate, trust, probate and guardianship. We have successfully negotiated the resolution of contested trust and estate matters – involving millions of dollars – prior to trial.
We help resolve controversies over:

• Fiduciary mismanagement
• Administration of wills and estates
• Challenges to wills, trusts, and probate
• Trust administration

Given the complex nature of the probate and trust administration process, we also provide valuable guidance for families throughout the proceedings. This includes distributing assets, negotiating and paying liabilities, paying taxes, attending probate court proceedings, accessing safety deposit boxes, arranging sale of real property, and carrying out the deceased’s other wishes.

Protecting everything you’ve worked so hard for — and the people whom you love — is at the heart of our Estate Planning, Probate & Guardianship Practice Group.

FAQ — Estate Planning

Do I need a will or a trust?
You need both.  Your will names your executor, names a guardian for any minor children, names a guardian in the event of incapacity, and includes a “pour-over clause.” You need a revocable trust and a pour-over will in order to avoid probate.

What is a revocable trust?

A revocable trust is the core building block of your estate plan. It does what many people believe a will does – it says how to distribute your assets upon your death.

What is probate?
Probate is the process by which title to property of a deceased person is transferred to a beneficiary with court approval.  While probate can sometimes be helpful to deal with creditors and transfer title to assets, our preference is to avoid it when possible.  The probate process can be lengthy and expensive depending on the types of assets and debts involved with the estate.

Will creating a revocable trust help me avoid probate?

Yes, in fact one of the main reasons you need a revocable trust is to avoid probate.  Probate is the process where the court determines what assets you own and what happens to them following your death.  This can be a long and expensive process.  You avoid probate by creating a revocable trust and funding it with your assets.  By creating a trust and having the trust own your assets you will avoid probate because you don’t own the assets – your trust owns the assets.  The terms of the trust dictate what happens to the trust property upon your death without having to be probated.

What does a pour-over will do?
The “pour-over clause” in your will says that if any of your property is not titled in the name of your trust at the time of your death, that property should be added to the trust upon your death.  This is a catch all to bring any property not already titled in the name of your trust into your trust.  However, keep in mind that any property not already titled in the name of your trust will still have to be probated via this “pour-over clause” to get the property into your trust.

What does an executor do?

Your executor will help administer your affairs after your death.  Your executor will do things like inventory your assets, file your last tax return, file an estate tax return (if necessary) and sign any paperwork with the probate court.

What does a guardian do?
The guardian will be the person who will care for your minor child(ren) if something happens to you and your child(ren)’s other parent. In the event of incapacity, the guardian is the person who you nominate to manage your person and estate in the event you are ever unable to do so on your own during life.

Are there any other important estate planning documents that I need?
In addition to the trust and will, you should also have a health care power of attorney, a financial power of attorney, and a homestead for your primary residence.

How often do I need to update my current estate plan?

It’s a good idea to review your estate plan any time a major life event occurs.  Major life events include a birth, death, marriage, divorce, move to a new state, and substantial growth in wealth.

Please contact one of our attorneys at (725) 777-3000 to discuss your individual needs and schedule an estate planning consultation.

FAQ — Guardianship

What is a guardian?

A guardian is a person appointed by the guardianship court to be legally responsible for another person and/or their property. While individuals are usually appointed to serve as guardians, a corporation or association may also serve as guardian. A person for whom a guardian has been appointed is called a “ward.”

Under what circumstances may a person need to have a guardian appointed?
A person who needs a guardian is unable to make decisions and perform the tasks necessary to ensure their own health and well-being and the proper management of their financial affairs. A medical doctor or psychologist must certify to the court that the person needs a guardian and is unable to do these things.

Who is generally appointed to serve as a guardian?
In determining who should be appointed as guardian, the court will first look for a document signed by the ward while they were competent which may indicate who they want to be appointed as their guardian. A person can nominate a guardian for himself or herself or for their children in their last will and testament or other legal document.  If there is no such document, the court will follow Nevada law which provides a priority list of persons who the court should consider as guardian of the person, starting with spouse, adult child, parent, adult sibling and so on.  It is difficult to get a non-relative appointed as guardian of a person without a written document by the ward stating their preference for the non-relative to be appointed.  In the case of a petition for appointment of a guardian for a minor child, the court will want to know if the natural parents of the child consent to the appointment.

What is a “public guardian”?

The “public guardian” is a government office of investigators and case workers. If the guardianship court determines there is need for a guardian for a person and there are no other qualified individuals to serve as the guardian, then the court may appoint the public guardian’s office as guardian and give them authority to protect the ward’s property and the ward’s person from harm by others and to see that the ward’s health care needs are being met.

What are the general duties of a guardian?
Generally, the duties of a guardian are to determine where the ward should live; to arrange for necessary care, medical treatment or other services for the ward; to see if the basic daily personal needs of the ward are met, including food, clothing and shelter; and to provide financial management for a ward.  A guardian is not required to provide for a ward out of his or her own funds.

What are the powers of a guardian?
The control a guardian has over a ward is limited to the authority granted by the guardianship court, Nevada statutes, and Nevada cases.  All guardians must obey the orders and judgments in the guardianship court that appointed them.  The court may grant broad powers or may limit the powers granted to a guardian depending on the ward’s needs.

What are the types of guardianship?
A guardian can be appointed for an adult or a child.  A “guardian of the person” is appointed to protect and have physical custody of a ward and provide for the ward’s day-to-day maintenance to be paid from the ward’s assets.  A “guardian of the estate” is appointed to manage the property and financial assets of the ward for the ward’s best interests.

Does a guardian have a duty to report to the guardianship court?

Yes.  There is a required annual report by the guardian of the person to the court concerning the living arrangements of the ward and the ward’s general health. The guardian of the estate is also required to report on an annual basis about the financial affairs of the ward. If someone had a concern about the guardian’s representation of the ward, they could ask for a hearing in the guardianship court by filing a petition with the court.

If a person has already signed a power of attorney giving another person authority to act on their behalf, is a guardianship necessary?
Many people consider using a financial or health care power of attorney as a guardianship alternative. If such a power of attorney is properly prepared and properly signed, then a third person could act as an attorney in fact for the person signing the power of attorney document. However, many banks and other organizations do not accept power of attorney documents and instead, require a person to obtain a court order appointing him or her guardian before they will recognize their authority to act on behalf of another person.

Please contact one of our attorneys at (725) 777-3000 to discuss your individual needs and to schedule a consultation.

FAQ — Probate

What is probate?

Probate is the process by which title to property of a deceased person (sometimes called a “decedent”) is transferred to a beneficiary with court approval.  Probate can be helpful in dealing with creditors of the decedent before the decedent’s assets are passed to his or her beneficiaries.  The probate process can be as quick as a few weeks or take as long as several years.  There are different types of probate administration and which type you need to follow will generally be based on the net value of the decedent’s estate as well as the types of assets in the decedent’s estate.

Do all assets have to go through probate?
No.  Not all assets have to go through probate to be transferred. Probate is not required for “non-probate” assets that have beneficiary designations such as life insurance policies or some retirement plans.  If assets have been transferred to a trust during the decedent’s lifetime, they would not have to be part of the probate proceeding. Assets held in a trust are non-probate assets and title to those assets will pass in accordance with the terms of the trust.

What does probate involve?
Probating an estate requires the appointment of a person to conduct the administration of the estate. If there is a will, this person is usually named in the will and is called an executor. If there is no will, this person is appointed by the probate court and is called an administrator. The executor or administrator may be an individual, a bank or a trust company.

Can I probate a will on my own or do I have to hire an attorney?
If you are named as the executor in a will, you can probate the will on your own. However, it is usually necessary to hire an attorney to assist you with filing the appropriate petitions, complying with the notice requirements and meeting the deadlines of the probate laws.

What does the executor or administrator do?
Once an executor or an administrator is appointed, that person can take control of the decedent’s assets; collect debts owed to the decedent; pay the decedent’s creditors; defend the decedent’s estate against invalid claims; sell the decedent’s assets; file claims for Social Security, Veteran’s and profit-sharing benefits; and arrange for the support of the decedent’s dependents while the estate is being settled.

Is there anyone who cannot serve as an executor or administrator in a probate proceeding?

An individual who has been convicted of a felony or who owes the estate money should not expect to be appointed as executor or administrator of the decedent’s estate.

Why is probate necessary?

Probate is usually begun to transfer the decedent’s assets but it is also necessary to protect the assets of the decedent for the heirs; creditors and other persons due money from the estate; to ensure the collection of money due to the estate; to provide for payment of outstanding debts, taxes, and the expenses of administration all before the distribution of the remainder of the estate to the heirs.

If the decedent died leaving a small estate, is probate always necessary?
In Nevada, if the value of a decedent’s estate is less than $20,000.00 and does not include real estate, a small estate affidavit can be signed by certain survivors of a decedent which allows them to receive a portion of the estate provided that 40 days have passed since the death of the decedent and there is no pending petition for the appointment of a personal representative.

Will joint tenancy avoid probate?
Joint tenancy is a form of ownership whereby two or more persons own property together and on the death of one joint owner the property belongs to the survivor(s).  Such assets may or may not require court proceedings to transfer title.  There are numerous risks in using joint tenancy such as the simultaneous deaths of the joint tenants, inadvertently omitting intended beneficiaries, theft by a joint tenant, and lawsuit exposure. Creating a revocable trust can provide the same benefits without the risks of joint tenancy.

Please contact one of our attorneys at (725) 777-3000 to discuss your individual needs and to schedule a consultation.

FAQ – Timeshares in Nevada

My loved one died and owned a timeshare in Nevada – what do I need to do?
In Nevada, timeshares are considered “real property” and can only be transferred following a person’s death pursuant to a court order. Because the value of timeshares is typically under $100,000, we can transfer them via a simplified probate process called a “set aside” which usually only involves filing one petition and attending one court hearing to get the court order.

What documents and information does the attorney need?
We need to know whether or not the deceased person had a will, a copy of the most recent timeshare deed, a certified copy of the death certificate, a list of names and addresses for the deceased’s surviving family members to the second degree, and a current market value of the timeshare.

How can I get a current market value for the timeshare?
Sometimes the timeshare company will issue a letter stating the current value of the timeshare unit. Another option is to visit timeshare re-sale websites to find similar units listed for sale and use their listed prices as the current market value.

How long does it take?
Once you provide all of the necessary information, we can prepare the petition for you to review and sign. Then we can generally get it set for hearing with the court in about a month or less.

How much does it cost?
Each case has its own unique factors which impact the attorney’s fees and costs. The best way to get an estimate on the attorney’s fees and costs is to speak with an attorney about the details of your case. We provide complimentary estimates up front.

Are there any other fees involved?
Each timeshare company charges their own “transfer” fee (may have a different name) to update the company’s records to reflect the new owner. You should contact your timeshare company to find out details about their transfer fees.

Please contact one of our attorneys at (725) 777-3000 to discuss your individual needs and to schedule a consultation.

FAQ – Asset Protection

Life can be unpredictable. Our society is becoming increasingly litigious. In today’s world, many people are becoming more and more concerned with implementing asset protection techniques to shield their assets from potential creditors.

Fortunately, Nevada has developed some of the strongest asset protection laws in the country. The Nevada asset protection trust is also known as a self-settled spendthrift trust.

Asset protection planning is about understanding what assets are already exempt from creditors and what assets could be at risk to creditors. Once you know what assets could be subject to seizure by creditors, you can evaluate the best techniques to protect and preserve your assets.

The best time to begin your asset protection plan is before any problems emerge – when no creditors are looming on the horizon. Asset protection isn’t about hiding assets – it’s about lawfully shielding and preserving the assets you’ve worked so hard to build.

Business owners, professionals, and property owners need to evaluate their assets and their risk level. Then they need to take action to implement planning techniques to protect and preserve the wealth they worked hard to accumulate.

The time is now to be proactive and discuss your asset protection concerns. Implementing an asset protection plan in conjunction with your comprehensive estate plan can help protect your family for generations ahead.

Please contact one of our attorneys at (725) 777-3000 to discuss your individual needs and to schedule a consultation.

FAQ – Business Succession

According to the Family Business Institute, only 30% of family businesses survive beyond the founder’s generation. During the next two decades, nearly 80 million baby boomers will retire and at the same time many will receive inheritances. It has been estimated that over $10 trillion will be transferred from the World War II generation to the boomers, which will be the largest intergenerational transfer of wealth in history. A large portion of this wealth is comprised of privately owned family businesses.

The numbers encompassing family businesses are quite impressive. Family-owned businesses are the foundation of the American economy, and a significant part of America’s wealth lies within them. Family businesses comprise 50% of U.S. gross domestic product, generate 60% of the country’s employment, and account for 78% of all new job creation.

Proper business succession planning, in conjunction with estate planning, is key to ensure that a business survives for generations ahead.

A business succession plan focuses on three main issues: ownership of the company, management transition, and tax planning. The specifics of how these will be addressed depend on the size and structure of the company. Typically the plan involves creating some type of buy-sell agreement.

Estate and business planning go hand in hand as the business may be the largest asset in the family’s estate. A family business owner must have an estate and business plan – ideally created by the same advisor – to fully achieve desired goals and increase the odds of the business prospering for generation ahead.

The estate plan is about the business owner as an individual and should be designed to protect the owner in the event of incapacity during life, as well as planning for death. The personal estate plan will be the vehicle to transfer the ownership of the business. The business succession plan will be the vehicle to coordinate transfers of ownership amongst multiple members as well as management transition. Tax considerations affect both plans.

The success of the family – and its business – depends on integrated estate and business planning. It’s never too early to start planning to protect and preserve the legacy of the family business for future generations.

Please contact one of our attorneys at (725) 777-3000 to discuss your individual needs and to schedule a consultation.

Garman Turner Gordon’s Construction Practice Group is devoted to helping our clients understand, minimize, and balance the risks inherent in the construction industry to meet their unique project goals. Our construction law attorneys have extensive experience with construction industry contracts, industry practices, and compliance issues, providing skillful counsel to all participants in the construction industry, including owners, developers, contractors, specialty contractors, construction managers, design professionals, suppliers, sureties, insurers, and lenders.



The group assists with a broad range of areas, including, among other things, (i) contract drafting, negotiating and analysis, (ii) dispute resolution from mechanic’s liens to contract disputes, (iii) government compliance matters, (iv) environmental law matters, (v) financing and insurance, (vi) land use planning and zoning, and (vii) general business and strategic affairs. Through our attorneys’ broad experience and specialized knowledge, Garman Turner Gordon understands the importance of protecting our construction clients’ interests at every stage of a project, from bidding and contracting to dispute resolution, by providing practical, cost-effective, and creative solutions intended to help our clients accomplish what was envisioned at the outset of the project.

Garman Turner Gordon’s Real Estate Transactions Practice Group encompasses a full range of services in real estate law, including real estate acquisition/disposition, development and finance; mortgage and commercial lending; loan workouts and restructurings; and commercial leasing.  The group is proficient in handling complex land assemblage, financings, high-rise condominium and hotel developments and other complex real estate development projects. Our attorneys have a great deal of experience and knowledge with tax credit financing for low income housing and commercial development, mezzanine financing, letter of credit transactions and cellular tower development. We also have extensive experience in non-judicial foreclosures, deed-in-lieu transactions and loan settlement agreements, and represent clients within the industries of banking, finance, commercial real estate, gaming, technology, retail and other general businesses, ranging from large, publicly-held institutions to local, closely-held companies and individuals.

Garman Turner Gordon is able to represent clients in all of their real estate needs and handle a wide variety of transactions including:

• The acquisition or sale of commercial and retail properties, hotel/casinos, residential apartment and condominium projects, and land for new development.
• Representing lenders or borrowers in financing transactions, including construction and permanent loans secured by real estate, financing for hotel/casino properties, and sales of debt or equity securities.
• Assisting buyers in the due diligence reviews associated with the acquisition of real estate or businesses.
• Negotiating and drafting real estate leases and advising landlords or tenants regarding assignments, subleases, terminations, renewals, and other leasing matters.
• Acting as local counsel and issuing opinion letters on Nevada law issues in transactions throughout the United States and elsewhere.

Given the ever-changing economic conditions, Garman Turner Gordon is well-positioned to handle complex real estate, business, and loan restructurings and workouts, with the combination of its attorneys in the Real Estate Transactions Practice Group and the Business Restructuring and Bankruptcy Practice Group. Our real estate attorneys also work closely with our Commercial Litigation Practice Group in connection with disputes involving real estate and transactional matters, and the negotiation and drafting of settlement agreements.

In addition to extensive work throughout the State of Nevada, our real estate attorneys have participated in transactions throughout the country and worldwide, including real estate acquisitions and developments in Costa Rica and Panama.  Given the extensive experience of our real estate team, we are able to offer value-driven, creative solutions to get the deal done on time and on target.

Representative Experience

• Represented the owner of the Phoenix Coyotes in the negotiation and historic sale of the team to the National Hockey League.
• Represented owners of four operating hospitals in the sale of the medical facilities.
• Represented owners of three master planned communities (including operating golf courses) in sales of those developments.
• Represented the seller in connection with a $770 million sale of hotel and casino in Las Vegas, NV.
• Represented client in connection with the sale of an existing golf and country club in Las Vegas, NV.
• Represented borrower in connection with a successful sale to a lender holding $130 million dollars in 8.75% senior secured notes.
• Represented seller in connection with sale of an existing medical practice, consisting of four medical clinics in Pahrump, NV.
• Represented cell tower company in a series of sales of their cell tower portfolio.
• Represented client in connection with asset sale of Xyience, an energy drink company.
• Represented the owner of three destination resort hotels in Arizona and North Carolina in the sale of the properties.
• Represented an investor trust to recover and then liquidate properties serviced by USA Commercial Mortgage.
• Represented a liquidating trustee in liquidating the real property assets of an individual’s private estate.
• Represented Aladdin Hotel and Casino in conducting an open sales process which ultimately generated a purchase agreement which provided for the assumption in full of the senior loan.
• Negotiated a recapitalization and sale of the Hooter’s Hotel & Casino, with payment in full to trade creditors.
• Represented the primary lender for the Vacation Village Hotel and Casino providing for a lender sales process under Nevada law which resulted in the sale of the hotel/casino to a third party.
• Advised client in connection with acquisition of a hotel/casino in northern Nevada and prepare and advise in structuring asset purchase agreement, hotel management agreement and casino lease.
• Represented client in purchase of an over 100,000 square foot warehouse facility in Las Vegas, NV.
• Represented bidder in the purchase of a Las Vegas strip property in a transaction involving over $700 million.
• Represented purchaser in connection with the acquisition of a time share business operation, including all time share intervals, time share receivables, contracts and personally for over $13.8 million dollars.
• Represented land developer in connection with the acquisition, development and sale of over 700 acres of coastal property in Costa Rica.
• Represented land developer with the purchase of over 2,000 acres of in-land property in Costa Rica.
• Assisted in structuring acquisition of real property in Costa Rica and Panama by developer.
• Represented the purchaser in the acquisition of two separate ISP platforms.
• Represented a community financial institution with respect to the multi-million dollar financing of a large downtown Las Vegas hotel/casino.
• Represented a community financial institution with respect to the multi-million dollar refinancing of a building leased to the Federal Bureau of Investigation.
• Represented a large institutional creditor in connection with approximately $25,000,000 of disputed mechanic’s liens in the Chapter 11 bankruptcy of a large-scale, mixed-use master-planned development.
• Represented a developer with respect to construction issues pertaining to a 16.5 acre mixed-use high-rise development.
• Lead counsel to owner of mini-storage business with respect to successful appeal before the Nevada Supreme Court concerning a multi-million dollar commercial real estate dispute.
• Lead counsel to large strip hotel/casino involving large-sum mechanic’s lien dispute in connection with hotel/casino renovation project.
• Represented owners of large industrial center in drafting and negotiating triple net leases with a wide variety of tenants.  Approximately forty industrial leases for over 500,000 square feet of industrial space were successfully negotiated and executed.
• Represented San Francisco Union Square involving complex financing, recapitalization and development issues.

Many times, the verdict or judgment of the court is appealed. An appeal, however, is not a re-trial of your case. Appellate lawyers must work with the trial court record and present the client’s legal case to the reviewing justices in the most persuasive way possible. Our lawyers have appeared on countless appeals before the Nevada Supreme Court, the Nevada Court of Appeals, and federal courts of appeal, including the Ninth, Fifth and Federal Circuits. They have also appeared numerous times before the Bankruptcy Appellate Panel.  That experience is crucial to developing focused, reasoned arguments on appeal, targeted to the particular set of justices deciding your case.

Our appellate team, led by Eric Olsen, represent a variety of clients, from individuals to small businesses to large institutions. Regardless of the type of client, however, they always combine their exceptional written and oral advocacy skills with thorough procedural and substantive knowledge and bring their collective experience to bear on every case.

Regardless of whether our firm handled your case in the trial court, our appellate lawyers review each aspect with fresh and experienced eyes. That work often begins long before a case reaches an appellate court, when our appellate lawyers partner with trial counsel to ensure important issues are preserved for appeal, either during the litigation or in post-trial motions.  By scrutinizing the facts and relevant law before the trial court’s final judgment, our appellate team can develop the best possible strategies for challenging or preserving the ruling below.

The stakes in an appeal are high. Appellate courts, through their published opinions, shape the law.  GTG recently obtained the following important favorable decisions from the Nevada Supreme Court:

Boca Park Martketplace Syndications Group, LLC v. Higco, Inc., 407 P.3d 761 (Nev. 2017).

This case clarified Nevada law on the subject of claims for declaratory relief. In this case, a shopping center tenant’s action against landlord for declaratory judgment that it breached exclusive use clause by allowing another tenant to offer slot-machine gaming was found to be within declaratory judgment exception to claim preclusion, and, thus, the declaratory judgment did not bar subsequent suit for damages, even though tenant claimed breach of the lease in the prior case.

Szymborski v. Spring Mountain Treatment Center and Darryl Dubroca, 403 P.3d 1280 (Nev. 2017).

In this case, the Nevada Supreme Court reversed the District Court ruling that because plaintiff’s claims involved employees of a hospital rendering services, the claims must be for medical malpractice and NRS 41A.071’s affidavit requirement applies. It agreed with GTG that when a hospital performs nonmedical services, it can be liable under principles of ordinary negligence. Thus, the mere fact that plaintiff’s claims were brought against Spring Mountain, a mental health treatment center rendering services, did not mean the claims sound in medical malpractice, or that an expert affidavit is required to bring the action. On that basis the Court set aside the dismissal and reinstated the case.