Eversheds Sutherland 11th Circuit Business Blog
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Treasury Department Conservation Easement Regulation Invalidated

In an important development in the ongoing litigation over taxation of conservation easements, Hewitt v. Commissioner, 2021 U.S. App. LEXIS 38555 (11th Cir. Dec. 29, 2021), invalidated a U.S. Treasury Department regulation issued in 1986 for failure to comply with the Administrative Procedure Act.  The panel reversed a United States Tax Court’s decision, and remanded the case for...

A Debtor by Any Other Name? Court Certifies Question to Florida Supreme Court

Florida law provides that a UCC-1 financing statement is “seriously misleading” if it does not include the debtor’s correct name, unless “a search of the records of the filing office under the debtor’s correct name, using the filing office’s standard search logic, if any, would disclose” the financing statement notwithstanding the misnomer. But how much of a search is required? The...

Robert Luck and Barbara Lagoa Sworn In as Eleventh Circuit Judges

Two Miami-born, Florida Supreme Court justices have been sworn in to the Eleventh Circuit. Both judges served on Florida’s high court for less than a year before being nominated to the Eleventh Circuit by President Trump in September. Judge Luck, 40, was confirmed by the U.S. Senate by a vote of 64 to 31 in November and sworn in on November 19, 2019. Judge Lagoa, 52, was confirmed with...