Frederick Liu
Attorney representing the United States as amicus curiae supporting neither party, arguing that when a tax-sale is fairly conducted the surplus proceeds constitute just compensation and outlining historical guideposts for fair sales.
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Feb 25, 2026 • 1h 45min
[25-95] Pung v. Isabella County
Philip L. Ellison, appellate counsel arguing fair market value should set just compensation. Matthew T. Nelson, county counsel defending tax-foreclosure procedures and surplus-as-forced-sale value. Frederick Liu, U.S. attorney urging historically fair tax sales mean surplus can count as compensation. They debate when auctions are fair, historical guideposts for sales, valuation timing, and remedies after foreclosure.
