Highpoint Tower Technology Inc. v. Commissioner of Internal Revenue,Case No. 18-10394 (11th Cir. 2019).
The Tax Court presiding over partner-leveldeficiency proceedings does not have jurisdiction over gross valuationmisstatement penalties imposed against a partnership previously determined to be a“sham” and “lacking economic substance.”Rivera v. The Bank Of New York Mellon, Case No. 2D17-4417 (Fla. 2d DCA 2019).
A witness who did not createcertain business records may lay the predicate for the introduction of the records but only so long as the witness has sufficientknowledge regarding how the records were created or the records themselves.Heredia v. John Beach & Associates, Inc., Case No. 2D18-4127 (Fla. 2d DCA 2019).
A contractor’s subcontractors performing work on a construction site are entitled to “horizontal immunity” under worker’s compensation law.City of Fort Lauderdale v. Hinton, Case No. 4D18-2089 (Fla. 4th DCA 2019).
State and local government do not enjoy sovereign immunity from constitutional violation and inverse condemnation suits.Collection and Recovery of Assets, Inc. v. Patel, Case No. 5D18-3154 (Fla. 5th DCA 2019).
Florida Rule of Civil Procedure 1.540(b)(5) (“. . . the court mayrelieve a party from a final judgment . . . [when] it is no longer equitable that the judgment or decree should have prospectiveapplication.”) relieves a defendant from collection under a joint and several guarantee when the party seeking to collect on the guarantee is a former co-guarantor who assigned the guarantee judgment to a solely held corporation and then attempted to use the corporation to collect the entire amount of the guarantee from his former co-guarantor.
