Ltd. 24905-04-25 Anonymous vs. Anonymous

In Tax Appeal 24905-04-25

Judge Alex Stein:

1. We have before us an application for leave to appeal against the judgment of the Central District Court of Lod (Justices Weizmann, Z.  Gradstein Pepkin, and C.  Ben-Eliezer) which was given on March 11, 2025 inFamily Appeal 24068-05-24, [Nevo] in which the Respondents' appeal against the judgment of the Petah Tikva Family Court (Judge v.  Gadish) was granted, which was given on March 17, 2024 inFamily Case 40211-07-18, [Nevo] in the framework thereof, the respondents' monetary claim in the sum of ILS 2,500,000 as compensation for the breach of the applicant's alleged obligation to them, the main purpose of which was the transfer of half of the rights in the farm located in Block 6726, Plot 41 in Moshav Magshimim (hereinafter, respectively: the moshav and the farm) to respondent 2.

Factual Background

2. The Applicant and Respondent 1 (hereinafter: the Respondent) are brothers. Respondent 2 (hereinafter: the Respondent) is the son of the Respondent (both of them together will be referred to hereinafter: the Respondents).  The roots of the dispute we are dealing with are rooted in the 1980s, when the Applicant's parents and the Respondent divorced, and in the framework of the divorce proceeding, they reached agreements regarding the division of rights between them, including with respect to the farm that is the subject of the dispute.  In the framework of those agreements, the parents agreed to transfer their rights in the farm to the respondent as a "continuing daughter", subject to payment of the debts that were incurred on the farm at that time from her own money and subject to her undertaking to pay the father a sum of money that had been agreed upon between them.  Rather, may, and this fact is not in dispute: the respondent was prevented from registering the farm in her name, as she was the owner of another property in the moshav.  Therefore, a number of documents were signed regulating the relationship between the father, the applicant, and the respondent (hereinafter: the agreements) in relation to the farm, by virtue of which the applicant claimed to register him as a "successor son".  The Respondent, for its part, supported this argument, and a letter of undertaking was signed, inter alia, between her and the Applicant on August 11, 1996 (hereinafter: the Letter of Undertaking), which was signed only by the Applicant.  Due to its importance to our case, the full text of the letter of undertaking is as follows:

Irrevocable Commitment