Leasehold Interest

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

• United States v. Pennsylvania-Dixie Cement Corp.
  178 F.2d 195· 6th Cir.· 1949-12-08 ·cited 6×
  The court held that the proper measure of just compensation for property taken by eminent domain is its fair market value, and the trial court erred by basing the award on the cost of replacement sand rather than market value.
• In & for Sussex Cnty. Dewey Beach Lions Club, Inc.
  2006 WL 701980· Del. Ch.· 2006-08-21 ·cited 5×
  The court affirmed the Master's decision denying the landowners' claim to a prescriptive easement. The court found that the landowners failed to prove their use of the disputed strip of land was either not permissive or exclusive against the general public. Therefore, the landown
• The Aurora Grp., Ltd. v. Dep't OF Revenue
  487 So. 2d 1132· Fla. 3d DCA· 1986-04-22 ·cited 5×
  Aurora Group challenged the Department of Revenue's determination that a promissory note secured by a 99-year leasehold mortgage should be taxed under the annual one-mill tax rather than the nonrecurring two-mill tax for notes secured by real property mortgages. The court held th
• Dade Cnty. v. Marine Exhibition Corp.
  296 So. 2d 652· Fla. 3d DCA· 1974-06-25 ·cited 5×
  The court held that the affidavit submitted by the tax assessor was insufficient to create a genuine issue of material fact regarding the property's public use.
• State v. City OF Tampa
  146 So. 2d 100· Fla.· 1962-10-26 ·cited 5×
  The Florida Supreme Court upheld the City of Tampa's validation of $10 million in Special Obligation Capital Improvement Bonds (Series E) for constructing a convention center and making capital improvements, some on property leased from a private railroad company. The court rejec
• City of Sarasota v. Dixon
  146 Fla. 369· Fla.· 1941-03-14 ·cited 5×
  In this Florida Supreme Court case, M. W. Dixon sought to recover possession of buildings constructed by Dixon Fish Company on leased property and rental payments from A. W. Dixon's estate. The court upheld a decree finding that A. W. Dixon held the property in constructive trust
• James B. Pirtle Constr. Co., Inc. v. Warren Henry Automobiles, Inc.
  Fla. 3d DCA· 2021-10-20 ·cited 4×
  Pirtle Construction sought certiorari review of a trial court order discharging its construction lien against Warren Henry Automobiles' leasehold interest in municipal property. The Third District Court of Appeal granted the petition, holding that Pirtle's lien can only attach to
• HSBC Mortg. Corp. (USA) v. Mullan
  159 So. 3d 250· Fla. 2d DCA· 2015-03-04 ·cited 4×
  The appellate court reversed a summary judgment that nullified HSBC's mortgage, finding that the lower court improperly granted summary judgment on an issue not raised by the moving party and that material facts remained in dispute. This decision highlights the importance of adhe
• Dep't OF Transp. v. Jack's Quick Cash, Inc.
  748 So. 2d 1049· Fla. 5th DCA· 1999-11-19 ·cited 4×
  The Department of Transportation appealed a cost award in an eminent domain proceeding, challenging the trial court's award of expert witness fees incurred by the landowner in support of an unsuccessful business damage claim. The Fifth District Court of Appeal reversed, holding t
• Pearlman v. Nat'l Bank OF NEW York City
  600 So. 2d 5· Fla. 4th DCA· 1992-04-29 ·cited 4×
  The court held that the appellant was not a bona fide purchaser because he either did not give valuable consideration or had actual/constructive notice of the prior encumbrance.
• Marathon AIR Servs., Inc. v. Ervin A. Higgs
  575 So. 2d 1340· Fla. 3d DCA· 1991-02-26 ·cited 4×
  Marathon Air Services challenged the ad valorem tax assessment on a building it constructed on leased airport property in Monroe County, claiming exemption as a governmental function lessee. The court affirmed the tax assessment, holding that the building was not exempt because i
• Leslie Co. v. Commissioner OF Internal Revenue
  539 F.2d 943· 3d Cir.· 1976-07-09 ·cited 4×
  A sale and leaseback transaction where the property is sold for fair market value and leased back at fair rental value is a sale, not a like-kind exchange, allowing for recognition of loss.
• Ansel Byron Thomas v. The United States & Beech Creek R.R. Co. & Penn Cent. Co.
  505 F.2d 1282· Ct. Cl.· 1974-11-20 ·cited 4×
  The court held that the plaintiffs had already assigned their leasehold interest to Shawville Coal Company prior to the alleged taking, thus divesting themselves of any compensable interest. The court also found no jurisdiction for claims involving the United States and third-par
• United States v. 2
  495 F.2d 12· 9th Cir.· 1974-03-28 ·cited 4×
  A lessee of state trust lands granted under an Enabling Act is only entitled to compensation for improvements, not for the leasehold interest itself, when the land is condemned.
• United States v. 22.95 Acres OF Land
  450 F.2d 125· 9th Cir.· 1971-09-23 ·cited 4×
  The Fifth Amendment's definition of 'property' does not extend to mere hopes and expectations of lease renewal, even if they have market value.
• Cascade CAR Wash, Inc. v. Laurent Watch Co., Inc.
  437 F.2d 122· 9th Cir.· 1971-01-15 ·cited 4×
  The court held that the bankruptcy referee's orders were not clearly erroneous, affirming Laurent Watch Co.'s leasehold interest and the classification of certain structures as fixtures.
• Overstreet v. Indian Creek Vill.
  239 So. 2d 149· Fla. 3d DCA· 1970-09-08 ·cited 4×
  County tax officials appealed a judgment invalidating their assessment of a street and bridge in Indian Creek Village. The bridge and street were owned by Indian Creek Country Club but leased to the municipality for public purposes. The court held that property leased to a munici
• Woods Constr. Co., Inc. v. Pool Constr. Co.
  348 F.2d 687· 10th Cir.· 1965-07-16 ·cited 4×
  A party who leases the right to mine rock, but does not own the rock in place, is not a materialman under the Miller Act when another party mines and processes the rock for a government project.
• United States v. 1.357 Acres OF Land
  308 F.2d 200· 7th Cir.· 1962-09-24 ·cited 4×
  The lessor sued the lessee for defaults under a 99-year lease and alleged a sham assignment to a corporation to avoid liability, seeking to set aside the assignment and recover damages.
• Gillette Motor Transp., Inc. v. Commissioner OF Internal Revenue
  265 F.2d 648· 5th Cir.· 1959-04-01 ·cited 4×
• SAN GERÓNIMO Dev. Co., Inc. v. Treasurer OF Puerto RICO
  233 F.2d 126· 1st Cir.· 1956-04-30 ·cited 4×
  The court held that the 999-year leasehold interest in the San Gerónimo tract, even though derived from the United States, was subject to local property taxes assessed by Puerto Rico.
• Second Realty Corp. v. Clement B. Krogmann and Emilia DiStasio
  235 F.2d 510· D.C. Cir.· 1956-04-20 ·cited 4×
  A party must be a tenant in common to seek partition of property, and the mere structural unity of a building does not create a tenancy in common.
• Caprito v. United States
  217 F.2d 783· 5th Cir.· 1954-12-29 ·cited 4×
  The court held that the prior condemnation judgments were res judicata as to claims for damages arising from the use of the land within the scope of the condemnation proceedings, but not as to claims for waste or damages to land not included in those proceedings.
• Stagecrafters' Club, Inc. v. Dist. of Columbia Div. of Am. Legion
  211 F.2d 811· D.C. Cir.· 1954-04-15 ·cited 4×
  A leasehold interest is considered 'goods, chattels, or effects' and is subject to distraint for unpaid taxes. The court found no basis for an ejectment suit.
• Lewis v. United States
  200 F.2d 183· 9th Cir.· 1952-11-13 ·cited 4×
  The Housing Administrator, acting under the Lanham Act, was authorized to condemn the fee simple title to land for temporary wartime housing, and state law cannot restrict this federal power.
• United States v. Westinghouse Elec. & MFG. Co.
  170 F.2d 752· 1st Cir.· 1948-11-23 ·cited 4×
  The dissenting judge believes the majority's conclusion is incorrect based on precedent regarding condemnation compensation.
• Bogart et ux. v. United States
  169 F.2d 210· 10th Cir.· 1948-07-22 ·cited 4×
  The court held that the parties' conduct demonstrated an abandonment of the stipulation, and therefore the judgment entered on the stipulation was erroneous.
• State OF Tex. v. Moody's Estate
  156 F.2d 698· 5th Cir.· 1946-07-16 ·cited 4×
  The court held that a lease of property to the United States, without acquisition of title or complete loss of possession, does not exempt the landowner from ad valorem taxes for the period of the lease.
• United States v. Petty Motor Co.
  147 F.2d 912· 10th Cir.· 1945-03-05 ·cited 4×
  The court held that the principles announced in United States v. General Motors Corporation apply to condemnation of leasehold interests, allowing tenants to recover compensation for moving costs and other expenses as part of their right of occupancy.
• Warner Coal Corp. v. Costanzo Transp. Co.
  144 F.2d 589· 4th Cir.· 1944-08-04 ·cited 4×
  The court held that the trial court correctly excluded evidence of the leasehold and equipment's market value when determining solvency because the company lacked unencumbered title to these assets. The court also found no evidence of fraud or collusion in the bankruptcy proceedi
• Commissioner of Internal Revenue v. Am. Liberty Oil Co.
  127 F.2d 262· 5th Cir.· 1942-04-03 ·cited 4×
  The court held that the Commissioner's contention that subsidiary transfers constituted liquidations was without merit, but that the Board erred in limiting the taxable gain on one transaction. The taxpayer's contention regarding cost allocation for retained oil interests was als
• Josie E. Frazier v. Hart
  140 So. 2d 610· Fla. 2d DCA· 1962-04-18 ·cited 3×
  A three-year lease of a married woman's separate real property is not binding on the lessee without the joinder of her husband in the lease.
• Grove KEY Marina, LLC v. The City of Miami
  166 So. 3d 879· Fla. 3d DCA· 2015-05-27 ·cited 2×
  Grove Key Marina and Scotty's Landing appealed a trial court order finding the City of Miami responsible for unpaid ad valorem property taxes on real property it owned and leased to the private entities. The court held that absent an express pass-through provision in the lease, t
• Sunshine Props., L.L.C. v. State of Fla. Dep't OF Transp.
  900 So. 2d 714· Fla. 4th DCA· 2005-04-27 ·cited 2×
  Sunshine Properties challenged a trial court order requiring it to apportion its condemnation settlement with the Department of Transportation to compensate lessees for their trade fixtures. The court held that because the lessees were not parties to the settlement agreement betw
• Chrysler Realty Corp. v. Davis
  877 So. 2d 903· Fla. 4th DCA· 2004-07-21 ·cited 2×
  Chrysler Realty appeals a summary judgment that invalidated its right of first refusal and option to purchase in a sublease after the prime lease terminated. The court held that a non-disturbance agreement protected Chrysler's right of first refusal and option to purchase for the
• Nikolits v. Runway 5-23 Hangar Condo. Ass'n, Inc.
  847 So. 2d 1054· Fla. 4th DCA· 2003-06-04 ·cited 2×
  The property appraiser challenged a trial court's decision exempting airplane hangars from ad valorem taxation where the hangars were owned by the state but leased through a condominium association to private aircraft owners. The appellate court affirmed the tax exemption, holdin
• Winn-Dixie Stores, Inc. v. Dep't OF Transp.
  839 So. 2d 727· Fla. 2d DCA· 2003-01-22 ·cited 2×
  Winn-Dixie Stores challenged a trial court order releasing condemnation settlement proceeds to property trustees without apportionment to Winn-Dixie for its leasehold interest. The court reversed, holding that Winn-Dixie's lease granted it an interest in the shopping center's par
• Seminole Cnty. v. Sanford Court Invs., Ltd.
  743 So. 2d 1165· Fla. 5th DCA· 1999-10-22 ·cited 2×
  In this eminent domain appeal, Seminole County challenged a jury award of business damages to tenants whose leases were terminated by the property owner after a partial taking. The Fifth District reversed the business damages award, holding that tenants can only recover damages f
• Bolduc v. Glendale Fed. Bank
  631 So. 2d 1127· Fla. 4th DCA· 1994-01-26 ·cited 2×
  In an eminent domain proceeding, the court reversed an apportionment award that granted lessees a portion of the property owner's settlement for the 'bonus value' of their leasehold interests. The court held that allowing the lessees to recover from both their own judgments and t
• Zupnick v. Fogel
  989 F.2d 93· 2d Cir.· 1993-03-22 ·cited 2×
  The non-settling defendants lack standing to appeal the district court's orders approving the partial settlements because the settlements do not legally prejudice their rights.
• Cap. City Country Club, Inc. v. Tucker
  580 So. 2d 789· Fla. 1st DCA· 1991-04-18 ·cited 2×
  The court affirmed that a golf course lessee's property is subject to ad valorem taxation and that the appraiser properly valued the property without deducting the lessee's leasehold interest.
• Lawyers Title Ins. Corp. v. Honolulu Fed. Sav. & Loan Ass'n
  900 F.2d 159· 9th Cir.· 1990-01-11 ·cited 2×
  The court held that the estoppel certificates did not waive the lessor's right to cancel the leases, and therefore the mechanic's liens constituted an insurable loss under the title policy.
• Citibank, N.A. v. Nyland (CF8) Ltd.
  878 F.2d 620· 2d Cir.· 1989-06-29 ·cited 2×
  The court held that a mortgagor's oral assurances of forbearance do not constitute a waiver of foreclosure rights if curing the default would have been impossible, and that default interest rates are enforceable as compensation for increased risk.
• Stewart v. Commissioner OF Internal Revenue
  841 F.2d 118· 5th Cir.· 1988-03-31 ·cited 2×
  The Tax Court erred by focusing on the validity of the leasehold interests rather than their valuation for charitable deduction purposes. The court should have considered the value of the donation, even if the lease was potentially challengeable.
• United States v. 57.09 Acres OF Land
  706 F.2d 280· 9th Cir.· 1983-05-16 ·cited 2×
  Owners of condemned easements are entitled to severance damages for the diminution in value of the properties served by those easements, even if they do not own the underlying fee.
• The Wooster Republican Printing Co. v. Channel Seventeen, Inc.
  682 F.2d 165· 8th Cir.· 1982-05-25 ·cited 2×
  The court affirmed the district court's judgment and decree of specific performance, finding no error in enforcing the contract despite statutory technicalities and allowing for reformation due to impossibility of conveying land.
• Mallard v. R. G. Hobelmann & Co., Inc.
  363 So. 2d 1176· Fla. 1st DCA· 1978-11-14 ·cited 2×
  The Florida District Court of Appeal reversed a trial court's grant of ad valorem tax exemption to a private corporation leasing property from a public port authority. The court held that the corporation's commercial warehousing and vehicle servicing operations do not constitute
• United States v. Conway D. Kittredge
  445 F.2d 1117· 5th Cir.· 1971-06-18 ·cited 2×
  The court held that the trial court erred in finding the appellant a trespasser, as the relationship between the parties was ambiguous and required further determination.
• Overstreet v. Indian Creek Vill.
  248 So. 2d 2· Fla.· 1971-04-28 ·cited 2×
  A municipal corporation may obtain a tax exemption for property used exclusively for bona fide municipal purposes, even if it does not hold fee simple title.
• United States v. 1
  441 F.2d 356· 2d Cir.· 1971-04-14 ·cited 2×
  The court held that the trial court did not err in its calculation of just compensation for condemned property, including fixtures, buildings, and leasehold interests.