McKenny v. United States of America, Case No. 18-10810 (11th Cir. 2020).
Legal costs have to be “related to” and “regarding” a taxpayer’s businessoperations in order to be tax deductible.Island Travel & Tours Ltd. Co. v. MYR Independent, Inc., Case No. 3D16-2085 (Fla. 3d DCA 2020).
A party who loses a civil theft claim is, under Florida Statute section 772.11, liable for attorney’s fees and costs if the claim was “without substantial fact or legal support.”Lupetto, Inc. v. South Bay Developers Group, LLC, Case No. 3D19-1068 (Fla. 3d DCA 2020).
A party that exercises an option contract must fulfill the terms of the underlying contract and must be ready, willing, and able to perform the contract.National Medical Imaging, LLC v. Lyon Financial Services, Inc., Case No. 3D20-730 (Fla. 3d DCA 2020).
The Third District re-affirms its earlier Shop in the Grove, Ltd. v. Union Federal Savings & Loan Ass’n of Miami, 425 So. 2d 1138 (Fla. 3d DCA 1982), decision and holds that an appeal is not stayed upon the appellant filing bankruptcy.Truist Bank v. De Posada, Case No. 3D20-795 (Fla. 3d DCA 2020).
An appellate court deciding whether it has jurisdiction to entertain a non-final appeal looks only to the ruling in the non-final order and not to the underlying record.Domante v. Dish Networks, L.L.C., Case No. 19-11100 (11th Cir. 2020).
Verifying identities to avoid identify theft is a sufficient “legitimate business interest” to pull a credit report under the Fair Credit Reporting Act, 15 U.S.C. § 1681b.Feshbach v. Department of Treasury Internal Revenue Service (In re: Feshbach), Case No. 19-10060 (11th Cir. 2020).
A debtor’s tax debts arenon-dischargeable under 11 U.S.C. § 523(a)(1)(C) if the debtor acted knowingly and deliberately in his efforts toevade his tax liabilities; a showing of criminalfraudulent intent is not required.Waites v. Middleton, Case No. 1D19-414 (Fla. 1st DCA 2020).
A “statement of the evidence” filed pursuant to Florida Rule ofAppellate Procedure 9.200(b)(5) has to be approved by the trial court in order to be considered as the record on appeal.Gherardi v. Citigroup Global Markets Inc., Case No. 18-13181 (11th Cir. 2020).
So long as arbitrators do not exceed their powers, an arbitration award – even if it is wrong on the facts or the law – must be confirmed.Johnson v. Dickenson, Case No. 18-12344 (11th Cir. 2020).
An order approving a class action settlement may not require objections to be filed before counsel fee requests are ruled upon by the court, may not include an “incentive payment” for a class representative, and must contain factual details that allow proper appellate review.Palma v. South Florida Pulmonary & Critical Care, LLC, Case No. 3D19-1347 (Fla. 3d DCA 2020).
An accommodation party under Florida Statute section 673.4191(1) is liable to the holder but not to the accommodated party; this rule is not supplanted by equitable principles.2711 Hollywood Beach Condominium Association, Inc. v. TRG Holiday, LTD., Case No. 3D18-1834 (Fla. 3d DCA 2020).
The Economic Loss Rule bars a building purchaser from suing the manufacturer whose installed PVC pipe later leaks as the pipe is part of the “finished product” (i.e., the building) and Casa Clara Condominium Associationv. Charley Toppino& Sons, Inc., 620 So. 2d 1244, 1247 (Fla. 1993), bars suits by purchasers against installed products.Cuomo Trading, Inc. v. World Contract S.R.L., Case No. 3D19-2289 (Fla. 3d DCA 2020).
A non-breaching party may treat a contract asvoid and seek restoration to the position the party was in prior to entering into the contract or may affirm the contract and be placed in the position they would have been had thecontract been completely performed.Burdett v. Opton, Case No. 4D19-2136 (Fla. 4th DCA 2020).
An award of attorney’s fees for retaking collateral under Florida Statute section 679.623(2)(b) is subject to a prevailing party standard.PennyMac Loan Services LLC v. Ustarez, CaseNo. 4D19-3547 (Fla. 4th DCA 2020).
The H.U.D. “face to face” meeting requirement of 24 C.F.R. § 203.604(b) is not a condition precedent to foreclosureand not a bar to filing aforeclosure complaint.Brant v. Metropolitan Life Insurance Company, Case No. 4D20-1207 (Fla. 4th DCA 2020).
The Local Action Rule is modified by Florida Statute section 702.04 such that a mortgage cross-collateralized by real property in more than one county may be foreclosed in any county in which the mortgage is recorded.J.J. Rissell, Allentown, PA Trust v. Marchelos (Moffa v. Kapila), Case No. 19-10607 (11th Cir. 2020).
Appellate courts will ignore technical defects in notices of appeal, but an appeal filed on behalf of an artificial entity by someone without legalauthority to do soshould be dismissed.Lee Memorial Health System v. Hilderbrand, Case No. 2D19-4722 (Fla. 2d DCA 2020).
A governmental entity is entitled to sovereign immunity for charging fees (extractions) later found to be unconstitutional so long as the extraction does not arise from refusal to follow a directlegislative mandate or from ignoring an established law prohibiting the tax or feeassessed.
