Case Citation
Legal Case Name

NetBank, FSB v. Kipperman (In Re Commercial Money Center, Inc.) Case Brief

United States Bankruptcy Appellate Panel for the Ninth Circuit2006Docket #1864003
350 B.R. 465 2006 WL 2505205 Secured Transactions Bankruptcy Contracts

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Case Brief Summary & Legal Analysis

General Brief
4 min read

tl;dr: A creditor claimed its interest in stripped lease payment streams was automatically perfected. The court found the streams were “payment intangibles” eligible for automatic perfection, but because the underlying transaction was economically a loan, not a sale, perfection was not automatic and required filing or possession.

Legal Significance: Establishes that under UCC Article 9, payment streams “stripped” from chattel paper are classified as “payment intangibles.” Automatic perfection for sales of payment intangibles does not apply if the transaction is economically a loan, not a true sale, based on the allocation of risk.

NetBank, FSB v. Kipperman (In Re Commercial Money Center, Inc.) Law School Study Guide

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Case Facts & Court Holding

Key Facts & Case Background

Commercial Money Center, Inc. (“Debtor”) leased equipment and then transferred the rights to future lease payments to NetBank, FSB. The governing Sale and Servicing Agreements (SSAs) contained conflicting terms, stating the parties intended a “sale” for UCC purposes but an “indebtedness” for tax purposes. Under the SSAs, Debtor, as “Sub-Servicer,” was required to remit fixed monthly payments to NetBank regardless of the amounts actually collected from the underlying lessees. Debtor bore all servicing costs and the ultimate risk of lessee default, as it was obligated to pay NetBank its full “principal” plus a fixed “interest” rate. Any surplus value in the assets after NetBank was paid in full was returned to Debtor. NetBank was contractually allocated none of the risk of loss and had no potential for upside gain beyond its fixed return. After Debtor filed for bankruptcy, the trustee sought to avoid NetBank’s interest in the payment streams under 11 U.S.C. § 544, arguing it was an unperfected security interest. NetBank contended its interest was automatically perfected because it had purchased “payment intangibles.”

Court Holding & Legal Precedent

Issue: Under UCC Article 9, is an interest in payment streams stripped from underlying equipment leases automatically perfected when the transaction, despite being labeled a “sale,” has the economic characteristics of a secured loan?

No. The court held that while the stripped payment streams are “payment Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatu

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Legal Issue

Under UCC Article 9, is an interest in payment streams stripped from underlying equipment leases automatically perfected when the transaction, despite being labeled a “sale,” has the economic characteristics of a secured loan?

Conclusion

This case provides a critical framework for securitization, clarifying that stripped payment Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ull

Legal Rule

A sale of a "payment intangible" is automatically perfected upon attachment under Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nu

Legal Analysis

The court performed a two-part analysis focused on UCC Article 9. First, Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.

Flash-to-Full Case Opinions

Flash Summary

  • A payment stream stripped from an underlying equipment lease is a
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non p

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