Savannah Shoals, LLC v. Commissioner of Internal Revenue, Case No. 24-12661 (11th Cir. 2026)
A taxpayer claiming a conservation easement deduction must prove value based on a reasonably probable highest and best use, and a court need not apply a rigid four-factor appraisal test when the evidence shows the proposed use is not financially feasible due to lack of market support.
Annesser Armenteros, PLLC v. Caparo, Case No. 3D25-2154 (Fla. 3d DCA 2026).
A claim for leave to amend to assert punitive damages under Florida Statutes section 768.72(1) survives only where the claimant's proffer and record contain a reasonable evidentiary basis specific to each defendant, and punitive liability against a professional firm requires a showing that a managing agent engaged in willful and malicious conduct.
Jungle Jive, LLC v. Alton Jal, Inc., Case No. 3D24-1757 (Fla. 3d DCA 2026).
A judgment on appeal is presumed correct in the absence of a record, and reversal when there is no record is available only for an error of law apparent on the face of the judgment which requires no evidence to be taken.
Miccosukee Tribe of Indians of Florida v. Miami-Dade County, Case No. 3D25-0562 (Fla. 3d DCA 2026).
A motion to dismiss is not a responsive pleading, and the plaintiff possesses an absolute right to amend its complaint once as a matter of course before a responsive pleading is served, so a trial court lacks discretion to deny – even on futility grounds – such an amendment.
Font v. Homes at Sheridan Ocean Club Homeowners' Association, Inc., Case No. 4D2024-3289 (Fla. 4th DCA 2026).
Attorney’s fees provisions must be strictly construed, and fees-for-fees awards require expansive contractual language, so a contractual attorney's fee provision authorizing fees for judgments rendered in enforcement proceedings "pursuant hereto" is not broad enough to permit recovery of fees incurred in litigating the amount of fees.
