Therefore, I agree with the conclusion that the appeal should be dismissed.
In addition, I am also of the opinion that in light of the complexity of the issue of "undertaking on the part of the seller", not to impose expenses on any of the parties and each party will bear its own expenses.
Micha Lazar, CPA, Committee Member:
I agree with the opinion of the Chairman of the Committee, the Honorable Justice H. Kirsch. In addition, after reading the opinion of my colleague Zvi Friedman, CPA, I also agree with his opinion and the emphases in it.
* * * *
It was therefore unanimously decided to dismiss the appeal and to refrain from awarding court costs.
The secretariat of the Appeals Committee will provide the judgment to the parties' counsel.
Granted today, September 22,2026, in the absence of the parties.
| H. Kirsch, Judge
Chair |
Micha Lazar, CPA
Friend |
Zvi Friedman, CPA
Friend |