In Lee v. United States, 2023 U.S. App. LEXIS 28228 (11th Cir. Oct. 24, 2023), the court affirmed the Middle District of Florida’s decision that the bright-line rule from United States v. Boyle, that reliance on an agent did not amount to reasonable cause for failure to file a tax return on time, also applies…
Tag: Judge Andrew Brasher
Plaintiff Has Standing to Assert Agency-Based TILA Claim Against Home-Improvement Financing Company
A plaintiff had Article III standing to bring a Truth in Lending Act (“TILA”) claim against a home improvement financer, based on a theory that a heating and air conditioning contractor company acted as agent for the financer. Walters v. Fast AC, Ltd. Liab. Co., 60 F.4th 642 (11th Cir. 2023) Gary Walters, a 70-year-old…
Yachting Hobby Costs Held Not Tax Deductible
In Gregory v. Commissioner (2023 WL 3699087, 11th Cir. May 30, 2023), the Eleventh Circuit affirmed the Tax Court’s decision that the taxpayer’s deduction of costs related to a hobby, which were allowable to the extent of gross income from the hobby, are nevertheless subject to disallowance under the Code’s then applicable 2 percent floor…
State Law Claims of Negligence in Selecting Motor Carrier Are Expressly Preempted by the Federal Aviation Administration Authorization Act
The express preemption provision of the Federal Aviation Administration Authorization Act (“FAAAA”) bars Florida negligence claims against a transportation broker based on the broker’s selection of motor carrier. Aspen American Insurance Company v. Landstar Ranger, Inc., 65 F.4th 1261 (11th Cir. 2023). The owner of cargo hired a transportation broker to secure a motor carrier…
Court Rejects Three-Year Time Bar for Damages Awarded under the Copyright Act
In Nealy v. Warner Chappell Music, Inc., 2023 WL 2230267 (11th Cir. Feb. 27, 2023), the Eleventh Circuit rejected the application of a three-year “lookback” period for the purposes of awarding damages under the Copyright Act. In answering a certified question of law presented by the district court, the appellate panel declined to time-bar damages…
Florida Prohibition on Proof of COVID Vaccination Upheld by Divided Court
A Florida statute which prohibits all businesses operating in the state from requiring customers to provide documentary proof that they are vaccinated against COVID-19 does not violate the Free Speech and Commerce Clauses of the Constitution, a sharply divided Eleventh Circuit panel held in Norwegian Cruise Line Holdings Ltd. v. State Surgeon General, 2022 U.S….
Tax Penalty May Be Communicated to Taxpayer Prior to Required Supervisory Approval
In Kroner v. Commissioner, 2022 U.S. App. LEXIS 25650 (11th Cir. Sept. 13, 2022), the court reversed a U.S. Tax Court decision to hold that the Internal Revenue Service (“IRS”) did not violate section 6751(b) of the Internal Revenue Code when it obtained supervisory approval prior to the assessment of a tax penalty, even though…
ERISA Beneficiary May Recover as “Appropriate Equitable Relief” Benefits Lost Due to Fiduciary’s Breach
The Eleventh Circuit has joined every other Court of Appeals to consider the issue by holding that an ERISA beneficiary may recover under ERISA’s Section 1132(a)(3), which permits an action for “appropriate equitable relief,” benefits lost as a result of a breach of fiduciary duty. Gimeno v. NCHMD, Inc., 38 F.4th 910 (11th Cir. June…
“Local Controversy” CAFA Exception Not Established by Proof of Class Citizenship
An inartfully pleaded class definition coupled with a failure of proof was enough to prevent a class-action plaintiff from invoking the Class Action Fairness Act’s “local controversy” exception to avoid removal from the sheltering arms of a Florida circuit court, according to the Eleventh Circuit in Simring v. GreenSky, LLC, 2022 U.S. App. LEXIS 8002…
Court Affirms Summary Judgment in Employer’s Favor on ERISA Claims Arising from Discontinuation of Life Insurance
In Klaas v. Allstate Insurance Co., 2021 U.S. App. LEXIS 38473 (11th Cir. Dec. 28, 2021), the Eleventh Circuit affirmed summary judgment in the employer’s favor on ERISA claims stemming from the employer’s discontinuation of retirees’ life insurance benefits. Until 2013, Allstate provided eligible Allstate employees with life insurance that continued after the employee’s retirement….