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158 F.2d 717·
7th Cir.·
1946-12-28
·cited 6×
Federal income and excess profits taxes are deductible as ordinary and necessary expenses, but unexpended amounts reserved for future improvements cannot be deducted as expenses in the current year.
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915 F.2d 805·
2d Cir.·
1990-09-28
·cited 5×
The court held that Health-Chem's performance of the settlement agreement, which included paying an adjustment amount for stock sale proceeds, did not violate a restrictive covenant in its debenture indenture, and thus Baker was entitled to the adjustment amount.
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859 F.2d 1302·
7th Cir.·
1988-10-21
·cited 5×
The court held that the forum selection clause in the Clarification Agreement did not require adjudication in Saudi Arabian courts due to the defendants' bad faith refusal to certify performance and the unequal bargaining power at the time of agreement.
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717 F. Supp. 1511·
S.D. Fla.·
1988-08-10
·cited 5×
The court held that a settlement agreement was validly reached and enforceable, despite the subsequent death of the minor plaintiff and the government's attempts to avoid performance.
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467 So. 2d 790·
Fla. 1st DCA·
1985-04-23
·cited 5×
H & W Enterprises and its guarantors leased equipment and real property from Silvex Corporation and CKJ partnership to operate a silver recovery business, but ceased operations after environmental compliance difficulties and financial problems. The trial court instructed the jury
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184 F.2d 141·
8th Cir.·
1950-08-18
·cited 5×
The court held that the seller's refusal to deliver rice was not excused by government action or frustration, as the buyer acted promptly to secure necessary licenses and performance after the delay would not have been substantially different.
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365 So. 3d 442·
Fla. 3d DCA·
2023-05-17
·cited 4×
This case concerns whether a commercial tenant was excused from paying rent during a government-mandated closure period due to COVID-19. The appellate court reversed the lower court's decision, holding that the lease's force majeure clause did not excuse rent payments and that eq
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678 So. 2d 378·
Fla. 1st DCA·
1996-07-02
·cited 4×
Insurance companies that paid claims related to actor River Phoenix's death sought to recover from his estate by arguing the impossibility of performance defense should not apply when death results from the obligor's intentional, self-inflicted conduct. The court affirmed that de
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630 So. 2d 219·
Fla. 4th DCA·
1993-12-29
·cited 4×
Florida Atlantic Marine appealed a judgment entered after a bench trial in a commercial lease dispute, challenging the trial court's conclusion that the parties had abandoned their written ten-year lease and entered into an unpleaded oral contract. The appellate court reversed, h
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944 F.2d 216·
5th Cir.·
1991-09-27
·cited 4×
A reasonable jury could not find that the government breached the scholarship agreement or that Melendez was excused from his service obligation due to impossibility or extreme hardship.
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822 F.2d 693·
7th Cir.·
1987-06-15
·cited 4×
The court held that HUD's decision to foreclose was not arbitrary or capricious, and Antioch's defenses were without merit.
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447 So. 2d 994·
Fla. 4th DCA·
1984-03-21
·cited 4×
Jane McGregor appealed the trial court's dissolution of marriage judgment, challenging the court's decision to set aside a property settlement agreement and deed. The appellate court affirmed, finding sufficient evidence supported the trial judge's findings that the agreement was
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439 So. 2d 325·
Fla. 3d DCA·
1983-10-18
·cited 4×
Club on the Bay, Inc. appealed a summary judgment that quieted title to the Island View property in favor of the City of Miami Beach and an award of attorney's fees. The court affirmed, holding that Club on the Bay failed to perform under the lease and had no right to modify or e
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639 F.2d 738·
Ct. Cl.·
1980-12-17
·cited 4×
The court held that the March 30 agreement was an accord and satisfaction but did not bar the claim for premodification costs incurred due to an impossible specification, and that the default termination was proper as the modified contract was not impossible or commercially impra
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509 F.2d 1316·
10th Cir.·
1974-12-04
·cited 4×
The court held that the termination of the sales agreement was not an actionable breach because performance became impossible due to the plaintiff's own conduct leading to Western Electric's refusal to deal with the plaintiff, and that no antitrust violations occurred.
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462 F.2d 204·
10th Cir.·
1972-06-21
·cited 4×
The court held that the supervening change in law rendered the seller's option to withdraw acreage impossible, activating the buyer's alternative obligation to pay for the underages. It also held that an implied duty of due diligence to purchase gas could exist alongside express
-
436 F.2d 430·
Ct. Cl.·
1971-01-22
·cited 4×
The court held that the termination for default was proper because the plaintiff failed to produce acceptable pre-production samples according to the controlling specifications, and the ASBCA's decision was supported by substantial evidence.
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229 So. 2d 633·
Fla. 2d DCA·
1969-12-19
·cited 4×
The court affirmed a summary judgment denying the Guilliams' claim to a 14-acre citrus grove under a will provision that conditioned title transfer on their discharge of specified duties before the death of the life tenant. The court held that the conditions were conditions prece
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381 F.2d 768·
10th Cir.·
1967-08-03
·cited 4×
The court held that the subcontractor was excused from performance due to the contractor's failure to meet conditions precedent, and that the Miller Act claim was timely filed.
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378 F.2d 675·
Ct. Cl.·
1967-06-09
·cited 4×
A bidder's inability to obtain financing due to market fluctuations, after multiple extensions and modifications to the contract, results in forfeiture of the bid deposit as per the Invitation for Bids.
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296 F.2d 68·
5th Cir.·
1961-12-07
·cited 4×
The court held that the trial court did not err in refusing jury instructions that would have taken affirmative defenses from the jury, as there was substantial evidence to support them.
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77 So. 2d 439·
Fla.·
1955-01-21
·cited 4×
Teachers in Duval County, Florida sought declaratory judgment to enforce their right to a $350 annual salary increase from state appropriation funds under the 1953 General Appropriations Act. The Supreme Court reversed a summary judgment dismissing their claim, holding that teach
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215 F.2d 362·
1st Cir.·
1954-08-24
·cited 4×
A surety is not excused from liability when the principal's inability to complete a contract is due to financial difficulties exacerbated by economic conditions, rather than true impossibility of performance.
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202 F.2d 689·
5th Cir.·
1953-03-11
·cited 4×
The court held that the custodian's negligence was not excused by the warehousing company's alleged negligence, and that the sureties on the custodian's bond were personally liable despite their corporate roles.
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183 F.2d 504·
3d Cir.·
1950-07-06
·cited 4×
The court held that impossibility of performance, particularly when self-created or due to a third party's objection, is generally not a defense to a breach of contract claim under New Jersey law.
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130 F.2d 381·
2d Cir.·
1942-07-30
·cited 4×
The court held that the President's proclamation forbidding American ships from entering Nazi-occupied Norway excused the owner from completing the voyage to Sandefjord, thus terminating wage obligations at that point. The court also found no negligence in the ship grounding.
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609 F. Supp. 2d 1301·
S.D. Fla.·
2009-03-30
·cited 3×
The court held that the contract's force majeure clause and sales quota clause did not violate the Interstate Land Sales Full Disclosure Act (ILSA), thus exempting the sale from ILSA requirements. However, the court found that the plaintiffs stated a claim for violation of Florid
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629 So. 2d 995·
Fla. 3d DCA·
1993-12-28
·cited 3×
Richard Sinnes appeals from a probate court order finding that his $50,000 bequest under a will lapsed because he failed to fulfill express conditions precedent—serving as estate accountant and trustee. The appellate court reversed, holding that impossibility of performance cause
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464 So. 2d 1267·
Fla. 3d DCA·
1985-02-26
·cited 3×
Valencia Center, the lessor, appealed a lower court order dismissing its counterclaims seeking declaratory judgment on lease enforceability and tax responsibility, and granting summary judgment to Publix on parking entitlements. The court affirmed the dismissal of Valencia's tax
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314 So. 2d 611·
Fla. 4th DCA·
1975-06-20
·cited 3×
In this breach of stock purchase contract case, the Florida appellate court reversed a summary judgment granting specific performance where the contract required performance by a non-party (the corporation and its 50% co-owner). The court held that specific performance was inappr
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113 Fla. 1·
Fla.·
1933-11-25
·cited 3×
In this foreclosure case, the Florida Supreme Court upheld judgment on a supersedeas bond where the principal obligor failed to produce mortgaged boats as required. The court held that a mortgagor cannot use a subsequently-arising maritime lien (which he allowed to accrue in viol
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105 Fla. 189·
Fla.·
1932-04-19
·cited 3×
The Florida Supreme Court reversed a lower court's decree for specific performance of a home exchange agreement. The court found that the agreement was an entirety and became impossible to fully execute when one party conveyed the property to a third party, preventing complete pe
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34 So. 3d 813·
Fla. 2d DCA·
2010-05-21
·cited 2×
A real estate developer appeals a summary judgment rescinding a condominium purchase agreement based on alleged violations of the Interstate Land Sales Full Disclosure Act (ILSFDA). The court reverses, holding that the developer's contractual obligation to complete construction w
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26 So. 3d 691·
Fla. 2d DCA·
2010-02-03
·cited 2×
Jan Aikin appeals a summary judgment dismissing her rescission claim against WCI Communities based on alleged violations of the Interstate Land Sales Full Disclosure Act. The court affirmed, holding that WCI's contract to construct a condominium unit within two years qualified fo
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619 F. Supp. 2d 1328·
S.D. Fla.·
2009-04-08
·cited 2×
The court held that a developer's failure to provide the statutorily mandated notice of rescission rights under ILSA extends the buyer's rescission period, and that a contract provision allowing the seller unilateral cancellation for unmet presale contingencies renders the two-ye
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983 So. 2d 1218·
Fla. 5th DCA·
2008-06-20
·cited 2×
The State appeals a trial court's order remitting a portion of a forfeited bail bond after the defendant died before being apprehended. The court holds that a defendant's death does not excuse a bail surety's obligation to produce the defendant, and remission is available only un
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774 So. 2d 900·
Fla. 4th DCA·
2001-01-03
·cited 2×
This case involves a foreclosure action where the court partially reversed a summary judgment. The central issue was whether a $100,000 mortgage given to a real estate salesman was void because it was allegedly for a commission, which is prohibited by statute. The appellate court
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721 So. 2d 408·
Fla. 5th DCA·
1998-11-20
·cited 2×
A trial court lacks jurisdiction to rule on a motion for rehearing directed at an order granting relief under Florida Rule of Civil Procedure 1.540(b), which is a final, appealable order not subject to rehearing.
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990 F.2d 208·
5th Cir.·
1993-04-27
·cited 2×
A defendant's payment of restitution, intended to compensate the victim, does not abate upon the defendant's death, even if the criminal proceedings are abated.
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544 So. 2d 224·
Fla. 3d DCA·
1989-04-04
·cited 2×
The summary judgment for the plaintiff is reversed because the plaintiff failed to controvert the defendant's affirmative defenses. The order limiting the defendant's recovery on his counterclaim to an offset against the plaintiff's claim is affirmed.
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826 F.2d 239·
4th Cir.·
1987-08-12
·cited 2×
The court held that Westinghouse's defense of commercial impracticability under UCC § 2-615 was not established, and the contract's provision for spent fuel disposal remained enforceable.
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510 So. 2d 1081·
Fla. 1st DCA·
1987-07-30
·cited 2×
Advanced Energy Concepts and Facetglas sought review of a trial court order denying their motions to file a compulsory counterclaim and amended affirmative defenses after a mistrial in a fraud and breach of contract action. The appellate court granted the petition in part, allowi
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806 F.2d 373·
2d Cir.·
1986-12-01
·cited 2×
The court held that the Equity Participation Agreement remained enforceable despite the formation of a corporation, and the defendant's failure to secure financing constituted a breach, requiring the transfer of shares.
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804 F.2d 1254·
D.C. Cir.·
1986-10-16
·cited 2×
The court held that a party cannot be held in contempt for failing to comply with an order if they lack the financial ability to do so, and the district court must adjudicate claims of impossibility.
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464 So. 2d 698·
Fla. 2d DCA·
1985-03-08
·cited 2×
Tri-City Title Company appealed a judgment awarding Yone Valero $29,316.68 from a reinstated escrow account after Tri-City wrongfully disbursed $24,000 in escrowed funds to satisfy a bank lien on property owned by Valero and her former husband as tenants by the entireties. The ap
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436 So. 2d 1089·
Fla. 3d DCA·
1983-09-06
·cited 2×
INVASA sued Sanders for breach of a commercial lease in Nicaragua. The trial court granted summary judgment for INVASA, rejecting Sanders's defense of impossibility of performance due to revolutionary hostilities. The appellate court reversed because the trial court failed to pro
-
429 So. 2d 1296·
Fla. 3d DCA·
1983-04-12
·cited 2×
McIntyre and a limited partnership appealed a jury verdict for Norman in a breach of contract dispute arising from a failed coal mining venture in Tennessee. The appellate court affirmed, rejecting arguments based on alleged statutory violations, impossibility of performance, ins
-
673 F.2d 368·
Ct. Cl.·
1982-02-24
·cited 2×
The court held that financial incapacity, not caused by factors beyond the contractor's control, is not an excuse for contract default, and affirmed the Postal Service's termination of the contracts.
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402 So. 2d 514·
Fla. 5th DCA·
1981-08-12
·cited 2×
Carrigan & Boland, Inc., a developer, sought a declaratory judgment claiming sole fee simple ownership of Lot 35 in a subdivision, while lot owners claimed a 1/35 interest each based on restrictive covenants. The court affirmed that the six original lot owners received their 1/35
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390 So. 2d 770·
Fla. 4th DCA·
1980-11-19
·cited 2×
A widow, as personal representative of her late husband's estate, sought to enforce a non-compete agreement and payment obligation from a stock sale. The court held that the contract was unenforceable after the seller's death because it required personal performance that became i