CRI-LESLIE, LLC v. Commissioner of Internal Revenue, Case No. 16-17424 (11th Cir. 2018).
A taxpayer that contracts to sellproperty used in its trade or business is not entitled to treat as capital gain an advancedeposit that it rightfully retains when its would-be buyer defaults and cancels thedeal.
Knight v. GTE Federal Credit Union,Case No. 2D16-3241 (Fla. 2d DCA 2018).
A witness that has little to no connection or knowledge of a third party vendor cannot lay the predicate for introduction of records under the Business Records Exception to the Hearsay Rule, even if the witness uses the “magic words.”
C&J Global Investments, Inc. v. JVS Contracting, Inc.,Case No. 2D16-4857 (Fla. 2d DCA 2018).
A party may not intervene in a declaratory action regarding the validity of deeds unless it has an interest such that it stands to directly and immediately gain or lose an interest it might have in the property.
Catalo v. Llano Financing Group, LLC, Case No. 4D16-4348 (Fla. 4th DCA 2018).
A trial court need not rule on a motion for trial court attorney’s fees before an appellate court can rule on a request for appellate attorney’s fees.
Le v. Tralongo, LLC, Case No. 4D17-1325 (Fla. 4th DCA 2018).
The contracting to perform and actual performance of extensive “back office” processes through technology may be sufficient to satisfy long-arm jurisdictional requirements.