Leasehold Interest

274 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• United States v. 190.71 Acres OF Land IN Lake Cnty.
  300 F.2d 52· 7th Cir.· 1962-02-14 ·cited 10×
  The court held that the trial court did not err in admitting evidence of original cost and in excluding allegedly comparable sales, as the unique nature of Wherry Act housing projects necessitates flexible valuation methods beyond strict market value.
• Welsh Homes v. Commissioner OF Internal Revenue
  279 F.2d 391· 4th Cir.· 1960-05-30 ·cited 10×
  The court held that the Tax Court properly approved the Commissioner's method of allocating costs to determine the taxable gain on the sale of leasehold interests, as it was a necessary and equitable method based on admitted facts.
• United States v. 93.970 Acres OF Land
  258 F.2d 17· 7th Cir.· 1958-07-15 ·cited 10×
• Gen. Motors Corp. v. United States
  140 F.2d 873· 7th Cir.· 1944-02-11 ·cited 10×
  The government is not liable for the moving expenses of a condemnee.
• Goldberg v. Tri-States Theatre Corp.
  126 F.2d 26· 8th Cir.· 1942-03-03 ·cited 10×
  A restrictive covenant in a sublease, intended to protect the lessee's interest and ancillary to a commercial transaction, is enforceable against subsequent parties with notice, even if the original lease was purportedly cancelled by surrender rather than forfeiture, and even if
• Oscar v. Univ. Students Co-Operative Ass'n
  939 F.2d 808· 9th Cir.· 1991-07-26 ·cited 9×
  A civil RICO claim requires allegations of financial loss or injury to business or property, not merely harm to a property interest. Loss of enjoyment of property, without financial detriment, is insufficient for a RICO claim.
• A.L. West v. Sunbelt Enters.
  530 So. 2d 433· Fla. 1st DCA· 1988-08-30 ·cited 9×
  The court held that appellees are entitled to statutory interest on the full condemnation award from the date of deposit until funds were available, and affirmed the denial of interest on previously awarded prejudgment interest.
• Charles J. Arndt, Inc. v. City OF Birmingham
  748 F.2d 1486· 11th Cir.· 1984-12-17 ·cited 9×
  The court held that the city's declaration of blight and subsequent actions, including the negotiation of an option to terminate a leasehold interest, did not constitute a taking of property without due process of law under the Fifth and Fourteenth Amendments.
• Mrs. Mallie Neal v. McMullian
  98 Fla. 549· Fla.· 1929-10-03 ·cited 9×
  This case concerns a wife's attempt to enjoin the use of her husband's land for a turpentine farm, based on her inchoate right of dower. The court held that an inchoate right of dower does not grant the wife the power to enjoin her husband's lessee during his lifetime.
• Vill. OF N. Palm Beach v. S & H Foster's, Inc.
  80 So. 3d 433· Fla. 4th DCA· 2012-02-22 ·cited 8×
  Foster's Pub, a leaseholder operating an after-hours bar, challenged the Village of North Palm Beach's enforcement of its liquor sales ordinance (prohibiting alcohol sales between 2:00 a.m. and 7:00 a.m.) after the property was voluntarily annexed into the Village. The trial cour
• Dep't OF Revenue v. The City OF Gainesville
  859 So. 2d 595· Fla. 1st DCA· 2003-11-26 ·cited 8×
  The Florida Court of Appeal upheld a trial court's declaration that a statute imposing ad valorem taxes on municipally-owned telecommunications property is facially unconstitutional. The court held that providing telecommunications services to residents constitutes a valid munici
• Dep't OF Transp. v. Rogers
  705 So. 2d 584· Fla. 5th DCA· 1997-11-14 ·cited 8×
  The Florida Department of Transportation appeals a jury verdict in an eminent domain case awarding $705,000 for a condemned Subway restaurant property. The appellate court reverses, holding that testimony regarding projected lost profits of the business was improper business dama
• Nat'l Advertising Co. v. State
  611 So. 2d 566· Fla. 1st DCA· 1992-12-31 ·cited 8×
  National Advertising Company appeals a condemnation judgment awarding it only $38,400 (the replacement cost of its billboard sign) for the taking of its valuable leasehold interest. The court reverses, holding that the condemning authority failed to present competent evidence reg
• In re Chicago v. Diamond Shamrock Ref. & Mktg. Co. & The Atchison
  865 F.2d 807· 7th Cir.· 1988-12-12 ·cited 8×
  The court held that the district court orders approving the sale did not create substantive rights in the buyer, and the seller possessed no property or contractual interests to convey due to reversion and anticipatory breach.
• Elmore v. Broward Cnty.
  507 So. 2d 1220· Fla. 4th DCA· 1987-06-03 ·cited 8×
  The court held that a lease provision for cancellation upon total condemnation does not extinguish the tenant's contractual right to a share of the condemnation award.
• Hynes v. City OF Lakeland
  451 So. 2d 505· Fla. 2d DCA· 1984-05-04 ·cited 8×
  Michael Hynes purchased a leasehold interest in property under hangar #3 at Lakeland Municipal Airport and claimed he received express and implied easements to access the public taxiways and runways. The trial court granted summary judgment against him, but the appellate court re
• Armijo v. The United States
  663 F.2d 90· Ct. Cl.· 1981-10-21 ·cited 8×
  The court agrees that summary judgment should be denied because the date of taking, and thus the statute of limitations, cannot be determined without further fact development.
• Straughn v. SUN OIL Co. (Delaware)
  345 So. 2d 1062· Fla.· 1977-03-17 ·cited 8×
  The legislature did not intend to authorize ad valorem taxes on mineral leases.
• Int'l Minerals & Chem. Corp. v. Husky OIL Co.
  485 F.2d 153· 7th Cir.· 1973-09-27 ·cited 8×
  The dissenting judge believes that the conveyance of property in exchange for the surrender of a note discharged the entire obligation, including interest, based on the plain language of the agreement.
• Sarasota Cnty. v. Stanton Inv. Co. OF Mo.
  283 So. 2d 152· Fla. 2d DCA· 1973-09-26 ·cited 8×
  The appellate court reviewed a summary judgment granted to the owner, which required the county to revoke a temporary use permit issued to the owner's lessee.
• Cavalier v. Ignas
  275 So. 2d 293· Fla. 3d DCA· 1973-03-20 ·cited 8×
  Ignas sued his general partner Cavalier to dissolve their limited partnership for an apartment building, claiming Cavalier failed to contribute his share and improperly encumbered the property without consent. The trial court declared the partnership null and void, awarded Ignas
• The K. King & The G. Shuler Corp. v. Petitioning Creditors
  427 F.2d 689· 9th Cir.· 1970-06-05 ·cited 8×
  The court held that a transfer of property substantially in excess of the value of the creditor's security interest constitutes a preference and an act of bankruptcy.
• Kaufman v. Commissioner OF Internal Revenue
  372 F.2d 789· 4th Cir.· 1966-10-18 ·cited 8×
  The court held that the tax basis of property sold under a new ground rent requires allocation between the leasehold and reversion, and that hypothecated funds from mortgages have a market value that should be recognized as income upon release, but remanded for further evidence o
• United States v. 531/4 Acres OF Land
  139 F.2d 244· 2d Cir.· 1943-12-09 ·cited 8×
  The court held that the bank's inchoate right of redemption was a compensable interest in the condemned property, and denial of its motion for compensation was erroneous.
• City of St. Augustine v. Middleton
  147 Fla. 529· Fla.· 1941-06-20 ·cited 8×
  The City of St. Augustine sought to enjoin a tax sale on the Alcazar Hotel property, which it leased from a private corporation for municipal and educational purposes. The Florida Supreme Court affirmed dismissal of the city's complaint, holding that property owned by a private c
• K-Mart Corp. v. State
  636 So. 2d 131· Fla. 2d DCA· 1994-04-22 ·cited 7×
  K-Mart Corporation appealed the dismissal of its claims in an eminent domain action where the Department of Transportation partially took leased property for highway construction. The court reversed, holding that K-Mart's lease agreement permitted it to recover compensation for t
• Pantry Pride Enters., Inc. v. The Stop & Shop Cos., Inc.
  806 F.2d 1227· 4th Cir.· 1986-12-11 ·cited 7×
  A lessor's right of first refusal on a leasehold interest does not extend to equipment offered as a package deal by the lessee to a third party. The allocated price for tax purposes is not binding on the option holder.
• State Rd. Dep't of Fla. v. Thibaut
  190 So. 2d 53· Fla. 4th DCA· 1966-09-02 ·cited 7×
  The State Road Department appealed a jury verdict awarding moving expenses to landowners whose property was partially condemned for highway construction. The court held that a lessee under a written lease for a term of years is entitled to compensation for reasonable moving costs
• Armenian Hotel Owners, Inc. v. Kulhanjian
  96 So. 2d 146· Fla.· 1956-11-28 ·cited 7×
  The Florida Supreme Court affirmed a lower court's decree, finding no reversible error and no ambiguity in the awarded damages. The decree clearly established the liability of individual defendants for specific portions of the total damages awarded to the corporation.
• Roger v. Cook
  636 So. 2d 591· Fla. 3d DCA· 1994-05-17 ·cited 6×
  The court held that the 'subject to' language in the deeds, combined with the parties' conduct and knowledge, supported the trial court's finding that the original owners retained the leasehold interest in the sewage treatment plant.
• United States v. Mansion House Ctr. N. Redev. Co.
  855 F.2d 524· 8th Cir.· 1988-08-19 ·cited 6×
  The court held that the district court did not abuse its discretion in modifying its prior judgment under Fed.R.Civ.P. 60(a) to correct omissions that reflected the parties' and court's intent.
• Yachts Am., Inc. v. The United States
  779 F.2d 656· Fed. Cir.· 1985-12-09 ·cited 6×
  The court affirmed the Claims Court's denial of Yachts America's claims for compensation, finding no error in the prior decisions regarding ownership, business taking, leasehold taking, implied contract, inverse condemnation, or the denial of a Rule 60(b) motion.
• PIC Realty Corp. v. Evans
  605 F.2d 476· 9th Cir.· 1979-10-02 ·cited 6×
  The bankruptcy court lacked summary jurisdiction over the settlement agreements because the Vita interests did not possess sufficient property rights in the hotel at the time of filing, and PIC did not consent to such jurisdiction beyond matters related to the lease.
• Dep't OF Revenue v. DIX
  362 So. 2d 420· Fla. 1st DCA· 1978-08-30 ·cited 6×
  The assignment of a leasehold interest, subject to existing mortgages where the assignee makes mortgage payments, does not constitute taxable consideration under Section 201.02(1), Florida Statutes, because the obligation to pay the mortgage is contingent upon the continuation of
• Royal Bahamian Ass'n, Inc. v. Morgan
  338 So. 2d 876· Fla. 3d DCA· 1976-10-26 ·cited 6×
  The appellate court reviewed a trial court's dismissal of a condominium association's complaint seeking a declaration of rights regarding a recreational lease and to quiet title to the leasehold.
• Straughn v. Amoco Prod. Co.
  309 So. 2d 39· Fla. 2d DCA· 1975-02-12 ·cited 6×
  A leasehold interest in oil, gas, and minerals is subject to ad valorem real property taxation under § 193.481, F.S.1971, as it constitutes a taxable possessory interest in real property.
• United States v. State OF Miss.
  499 F.2d 425· 5th Cir.· 1974-08-23 ·cited 6×
  The court held that the Fourteenth Amendment does not grant authority to cancel a lease between private parties, even if the property was formerly public and used for a private school with discriminatory practices.
• The HERTZ Corp. v. Walden
  299 So. 2d 121· Fla. 2d DCA· 1974-07-19 ·cited 6×
  The Hertz Corporation and Hillsborough County Aviation Authority challenged ad valorem tax assessments on car rental facilities at Tampa International Airport. The court held that Hertz's Outside Facility, located adjacent to the terminal building, served a public purpose and was
• Winters Coal Co., Inc. v. Commissioner OF Internal Revenue
  496 F.2d 995· 5th Cir.· 1974-07-05 ·cited 6×
  The court held that the taxpayer acquired a sufficient economic interest in the coal in place to be entitled to a deduction for percentage depletion, reversing the Tax Court's denial.
• Mass. Mut. Life Ins. Co. v. Ambassador Concessions, Inc.
  293 So. 2d 75· Fla. 3d DCA· 1974-04-09 ·cited 6×
  The court held that the state trial court's summary judgment, based on a federal district court judgment that was subsequently reversed, must be reversed.
• United States v. Herrero
  416 F.2d 945· 9th Cir.· 1969-09-03 ·cited 6×
  The court held that the government's continued maintenance of a permanent public highway after lease expiration constituted a taking by seizure, making the earlier date controlling for compensation.
• Rufus F. Douglass et ux. v. Hillsborough Cnty.
  206 So. 2d 402· Fla. 2d DCA· 1968-01-17 ·cited 6×
  In an eminent domain proceeding, the trial court denied the appellants' claim for special damages for business loss when their coin laundry business was destroyed by the county's taking of property. The appellate court affirmed, holding that the statutory protection for business
• United States v. Atomic Fuel Coal Co.
  383 F.2d 1· 4th Cir.· 1967-09-11 ·cited 6×
  The court held that Atomic Fuel Coal Company possessed a leasehold interest in minerals in place, not merely a revocable license, and was therefore entitled to just compensation for the condemned leasehold rights.
• United States v. Certain Prop. Located IN the Borough OF Manhattan
  388 F.2d 596· 2d Cir.· 1967-08-25 ·cited 6×
• Luxenberg v. Mayfair Extension, Inc.
  382 F.2d 475· D.C. Cir.· 1967-07-26 ·cited 6×
  The court held that the lessor was not liable for anticipatory breach because the lessee's option to lease replacement facilities was conditional upon the lessor constructing such facilities, which the lessor was under no obligation to do.
• United States v. Certain Interests IN Prop. Situate IN the Borough OF Brooklyn
  302 F.2d 201· 2d Cir.· 1962-04-25 ·cited 6×
  The court held that the condemnees' continued possession after title vested in the United States did not constitute acceptance of the government's proposed management agreement, and thus the government was entitled to the reasonable rental value of the premises, not an accounting
• Commissioner OF Internal Revenue v. P. G. Lake, Inc.
  241 F.2d 71· 5th Cir.· 1957-02-01 ·cited 6×
  The assignment of an oil payment interest carved out of a working interest is a sale of a capital asset, not anticipatory assignment of income.
• Commissioner OF Internal Revenue v. Est. of Ralph W. Simmers
  231 F.2d 909· 4th Cir.· 1956-03-21 ·cited 6×
  The value of ground rents payable to the seller should be considered part of the proceeds of sale for tax purposes.
• Fort DIX Apts. Corp. v. Borough OF Wrightstown
  225 F.2d 473· 3d Cir.· 1955-08-23 ·cited 6×
  The court held that the leases were not subject to taxation by the municipalities.
• Nicholson v. Weaver
  194 F.2d 804· 9th Cir.· 1952-02-27 ·cited 6×
  The court held that the defendant's leasehold and option interest in the condemned property was a compensable right that entitled him to a share of the award.