The Assessing Officer disallowed interest expenditure in an ex parte order under section 144. The Tribunal ruled that once evidence shows a clear link between interest paid and interest earned, the ...

I. A primer on 57.105. Section 57.105, Florida Statutes, provides for the shifting of attorney fees where parties to litigation pursue frivolous claims or defenses. To fully understand the recent AT&T ...

The Tribunal upheld taxation of enhanced compensation and interest under land acquisition after insertion of section 56(2)(viii). The ruling confirms that such receipts are taxable despite earlier ...

Earlier this month in Levy v. Levy, No. SC20-1195, 2021 WL 4614308 (Fla. Oct. 7, 2021), the Supreme Court of Florida issued a ruling that section 57.105(7) of the Florida Statutes did not apply to the ...

Aside from the obvious of challenging the legitimacy of and seeking dismissal of the petition for injunction based on the underlying false allegations, the Florida Supreme Court now recognizes that in ...