Massachusetts Department of Revenue v. Shek (In re Shek), Case No. 18-14922 (11th Cir. 2020).
So long as it complies with 11 U.S.C. § 523(a)(1)(B), a tax return does not have to be timely filed in order for the tax to be dischargeable.Sabal Trail Transmission, LLC v. 3.921 Acres of Land In Lake County Florida, Case No. 18-11836 (11th Cir. 2020).
Federal Rule of Evidence 702 permits lay witnesses to testify about the value of their land.TLC Properties, Inc. v. State of Florida, Department Of Transportation, Case No. 1D17-5034 (Fla. 1st DCA 2020).
Visibility from a roadway – unlike leaseholds, easements, personal property, and incorporeal hereditaments – is not a recognized property right under Florida law.Hardeman Landscape Nursery, Inc. v. Watkins, Case No. 2D18-4792 (Fla. 2d DCA 2020).
A trial court deciding a breach of contract action must, absent compelling circumstances such as the contract being breached by both parties or neither party proving a breach, declare which party prevailed.The Bank of New York Mellon Corporation as Trustee Hernandez, Case No. 3D19-328 (Fla 3rd DCA 2020).
A mortgage due on sale clause that becomes operative upon any transfer is triggered by an involuntary foreclosure; Yelen v. Bankers Trust Company, 476 So. 2d 767 (Fla. 3d DCA 1985), is distinguished as its due on sale clause required voluntary transfer by the borrower to become effective.