Eversheds Sutherland 11th Circuit Business Blog
content top

How Accountable Are You for Your Accountant’s Tax Fraud? The Eleventh Circuit Decides Not to Answer.

In Finnegan v. Commissioner, 2019 WL 2428109 (11th Cir. June 11, 2019), the Eleventh Circuit was asked to review whether a taxpayer may be indefinitely held responsible for the fraud of its paid tax return preparer. It is a question of special interest to small business owners that rely on an outside accountant to help with their taxes. Ultimately, the court chose not to answer the...

Ex-Wife Who Was Fraudulently Transferred Millions Of Dollars Can’t Get Relief From Paying Her Ex-Husband’s Creditors, But She Doesn’t Have To Pay Punitive Damages Awarded Against Him

The Eleventh Circuit published a fraudulent-transfer decision in Alliant Tax Credit 31, Inc. v. Murphy, 2019 WL 2121297 (11th Cir. May 15, 2019). With appeals from both sides, the court tediously worked its way through numerous issues on appeal. Most of these involved state law questions, but the court in an opinion by Judge Tjoflat shed some light on mootness and assessing diversity...

Eleventh Circuit Affirms Judgment for Employer in Paralegal’s FLSA Overtime Action

The Eleventh Circuit clarified the standards for relief under Rule 59 of the Federal Rules of Civil Procedure in Jenkins v. Anton, 2019 WL 1894415 (11th Cir. Apr. 29, 2019). After a paralegal sued her employer for overtime wages under the Fair Labor Standards Act and lost at a bench trial, she was denied relief under Rules 59 and 60. On appeal, she argued that the denials were abuses...

Supreme Court Grants Review of Eleventh Circuit Case, Among Others, to Decide Title VII’s Application to LGBT Discrimination

The Supreme Court today granted certiorari in a number of cases considering whether Title VII prohibits discrimination against LGBT employees, including a case decided by the Eleventh Circuit, Bostock v. Clayton County, Georgia, 723 F. App’x 964 (May 10, 2018). In Bostock, a panel of Judges Tjoflat, Wilson, and Newsom affirmed, in an unpublished per curiam opinion, the dismissal of the...

A Takings Claim By Any Other Name . . . May Not Succeed

In Hillcrest Property, LLP v. Pasco County, 2019 WL 580259 (11th Cir. Feb. 13, 2019), the Eleventh Circuit confirmed that allegedly unlawful application of a land-use ordinance does not give rise to a substantive due process claim.  As the court previously held in McKinney v. Pate, 20 F.3d 1550 (11th Cir. 1994), “executive action never gives rise to a substantive-due-process claim...

« Older Entries