
Matthew T. Nelson
Counsel for the respondent Isabella County, defending the county's tax-foreclosure procedures and arguing that auction surplus proceeds reflect the property's value under compelled-sale conditions.
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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.


