Florida Real Property and Business Litigation Report
Volume XVII, Issue 25
June 22, 2024
Manuel Farach
Moore v. United States, Case No. 22–800 (2024).
The Mandatory Repatriation Tax (realized and undistributed income of an American-controlled foreign corporation is attributed to the entity’s American shareholders for tax purposes) does not violate the Sixteenth Amendment despite taxing undistributed income.
Katha, LLC v. SHEDDF3-AE, LLC, Case No. 3D22-1691 (Fla. 3d DCA 2024).
A lender that assigns all loan documents (including a forbearance agreement and its conditional deed-in-lieu) to a third party loses the ability to declare a default under the loan documents.
951 Harbor Drive, LLC v. SD Construction, LLC, Case No. 3D22-1992 (Fla. 3d DCA 2024).
Affirmative defenses must state sufficient facts to provide the opposing party notice of the arguments against the claim and an affirmative defense of “settlement and release” does not sufficiently apprise the opposing party of a splitting causes of action defense.
Fuentes v. Link, Case No. 3D22-2053 (Fla. 3d DCA 2024).
Absent evidence that it was revoked or that transfer of real property was not the grantor’s intent, a revocable living trust may function as a deed to homestead property.
Qasem v. Account Services Collections, Inc., Case No. 3D23-0111 (Fla. 3d DCA 2024).
Absent dispute by the debtor, a creditor need not validate a debt before filing suit on the debt.
Carbonell v. Glade, Case No. 3D23-0708 (Fla. 3d DCA 2024).
A trial court may not transfer real property claimed to be homestead without a factual finding the property is not homestead, even if the transfer occurred during proceedings supplementary and the homestead defense was raised in a dilatory manner.
Publix Super Markets, Inc. v. Safonte, Case Nos. 4D2023-0216 and 4D2023-0815 (Fla. 4th DCA 2024).
A business cannot be held liable for the negligence of its invitees to third parties absent knowledge of the invitee’s negligence.