This section contains the nature of the case and procedural background.

Burson (P), Substitute Trustees under a Deed of Trust, sold Property D for $192,000. D failed to go to settlement. Stan Zimmerman then purchased the Property for $163,000, but he too failed to go to settlement after the court ratified the sale. In June 2008, JBJ Real Estate LLC ('JBJ') purchased the Property for $130,000 and completed the sale after ratification by the court. P allocated the cost of the difference D's price of $192,000 and the Second Resale price of $130,000 to be paid by D. D he should be liable for only the shortage between the Original Sale price of $192,000 and the First Resale price of $163,000. The circuit court ratified the audit and denied D's motion for reconsideration. D appealed.

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