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…
Tag: Judge Charles Wilson
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…
Receiver for Entity Involved in Fraud Lacked Standing to Bring Aiding and Abetting Claims against Bank
A divided Eleventh Circuit panel held in Perlman v. PNC Bank, N.A., 38 F.4th 899 (11th Cir. June 27, 2022), that a court-appointed receiver lacked standing to bring claims against the bank which, he alleged, aided and abetted the fraudulent scheme committed by the companies for which he was appointed receiver. The receiver’s action was…
No Tiebreaker Necessary: Breaking with the Federal Circuit, Court Holds That Litigation Can Result in No “Prevailing Party” for Cost and Fee Shifting
In Royal Palm Properties, LLC v. Pink Palm Properties, LLC, 2022 U.S. App. LEXIS 18682 (11th Cir. July 7, 2022), the Eleventh Circuit held that there may be no prevailing party for the purposes of post-verdict cost and fee shifting. A unanimous appellate panel affirmed a district court’s denial of a litigant’s motion for costs…
Roth IRAs, Like Traditional IRAs, Are Excluded from a Georgia Debtor’s Bankruptcy Estate
In a case of first impression, the Eleventh Circuit held that Roth IRAs are excluded from Georgia debtors’ bankruptcy estates under the Bankruptcy Code and Georgia’s garnishment statute. In Hoffman v. Signature Bank of Georgia (In re Hoffman), 2022 U.S. App. LEXIS 2119 (11th Cir. Jan. 24, 2022), the court reversed the district court’s affirmance…
FCRA Class Action Foiled by Comcast Arbitration Agreement
A Comcast arbitration agreement by which a former subscriber to the cable service agreed to arbitrate “any claim or controversy related to Comcast” was enforced by the court in Hearn v. Comcast Cable Communications, LLC, 992 F.3d 1209 (11th Cir. 2021), overturning a contrary decision by the Northern District of Georgia. The arbitration agreement was…
Eleventh Circuit Sets the Bar for Bar Orders
In SEC v. Quiros, 966 F.3d 1195 (July 20, 2020), the Eleventh Circuit held that the district court abused its discretion when it entered a bar order extinguishing non-parties’ claims, because entry of the order was not necessary to resolve the parties’ dispute. In 2016, the SEC filed a civil enforcement action against Ariel Quiros,…
Eleventh Circuit Will Not Rehear City’s Fair Housing Act Claim
The Eleventh Circuit has denied a petition to rehear en banc City of Miami Gardens v. Wells Fargo & Co., 931 F.3d 1274 (11th Cir. 2019), which dismissed for lack of standing Fair Housing Act claims brought against Wells Fargo by the City of Miami Gardens. City of Miami Gardens v. Wells Fargo & Co.,…
Too Late Blues for Guitar Maker’s Copyright Ownership Claims
In Webster v. Dean Guitars, 2020 WL 1887783 (11th Cir. Apr. 16, 2020), the Eleventh Circuit affirmed the district court’s grant of summary judgment for a guitar manufacturer in a copyright dispute over the lightning storm graphic on “Dimebag” Darrell Abbott’s iconic guitar, known as “The Dean from Hell.” The district court properly determined that…
Undescribed “Beneficial Interest” in Property Insufficient to Confer Article III Standing to Contest Foreclosure
In Thakkar v. Bay Point Capital Partners, LP (In re Bay Circle Properties, LLC), 2020 WL 1696303 (11th Cir. Apr. 8, 2020), the Eleventh Circuit dismissed an appeal because the only appellant remaining after a settlement lacked Article III standing (and in any event failed to meet the “person aggrieved doctrine” standard for appealing a…