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Florida Accounting Law


The facts of this tragic case, which arises out of events that transpired more than forty years ago, are set forth in considerable detail in the habeas court’s memorandum of decision and in this court’s decision on the petitioner’s direct appeal.2 See State v. Skakel, supra, 276 Conn. 640–53. For present purposes, we focus our attention on those facts and procedural history that are most relevant ... More...   $0 (05-05-2018 - FL)

United States of America v. Luis David Huerta-Carranza

Middle District of Florida Federal Courthouse - Orlando, Florida

Orlando, FL - Orlando Man Convicted For Tax Fraud

McKenzie Calixte was found guilty of one count of conspiracy to commit theft of government property and five counts of theft of government property. He faces a maximum of 5 years in prison on the conspiracy count and up to 10 years’ imprisonment for each of the theft counts.

Calixte was indicted on February 15, 2017.

Acc... More...
   $0 (11-21-2017 - FL)

Jyrki Pulkkinen v. Karen Elaine Pulkkinen n/k/a Karen Elaine Brautcheck

Alachua County Florida Courthouse - Gainesville, Florida

In this appeal from an order granting the former’s wife motion to dismiss that also denied the former husband’s motion to enforce the parties’ final judgment of dissolution of marriage, the former husband raised four issues. Because we find the
second issue raised by the former husband controls the outcome, we write solely to address that issue.
The parties’ marriage was dissolved by... More...
   $0 (09-05-2017 - FL)

United States of America v. Frantz Petit-Dos

Federal Courthouse - Miami, Florida

Miami, FL - Florida Return Preparer Pleads Guilty to Using Stolen IDs to File Fraudulent Tax Returns - Caused Tax Loss of More than $550,000

A Broward County, Florida tax return preparer pleaded guilty today to conspiring to file and filing fraudulent tax returns with the Internal Revenue Service (IRS).

According to documents filed with the court, Frantz Petit-Dos, 41, owned two ... More...
   $0 (07-28-2017 - FL)

Securities and Exchange Commission v. Teva Pharmaceutical Industries Ltd. (Teva)


Companies Agree to Pay Nearly $520 Million to U.S. Criminal and Regulatory Authorities, Representing the Largest Criminal Fine Imposed Against a Pharmaceutical Company for Violations of the FCPA

Teva Pharmaceutical Industries Ltd. (Teva), the world... More...
   $283000000 (12-22-2016 - FL)

United States of America v. Teva, L.L.C. (Russia)

Miami, FL - Teva Pharmaceutical Industries Ltd. Agrees to Pay More Than $283 Million to Resolve Foreign Corrupt Practices Act Charges - Companies Agree to Pay Nearly $520 Million to U.S. Criminal and Regulatory Authorities, Representing the Largest Criminal Fine Imposed Against a Pharmaceutical Company for Violations of the FCPA

Teva Pharmaceutical Industries Ltd. (Teva), the world’s larg... More...
   $520000000 (12-22-2016 - FL)


Case No. - 2D15-417

Byron Damon Lavender appeals his judgment and sentence for burglary of a dwelling with assault. We affirm his judgment without further comment. We also affirm his sentence,1 but we write to address his challenge to the imposition of two special conditions of probation for which the State conceded error. Special condition 17 required Lavender to maintain an hourly accounting of all of his activ... More...   $0 (11-07-2016 - FL)

United States of America v. Philip Esformes, Odette Barcha and Arnaldo Carmouze

Miami, FL - Three Individuals Charged in $1 Billion Medicare Fraud and Money Laundering Scheme

The owner of more than 30 Miami-area skilled nursing and assisted living facilities, a hospital administrator and a physician’s assistant were charged with conspiracy, obstruction, money laundering and health care fraud in connection with a $1 billion scheme involving numerous Miami-based healt... More...
   $0 (07-24-2016 - FL)

Andrew Richard Allred v. State of Florida

Allred was indicted on October 23, 2007, on the following charges alleged to have occurred on September 24, 2007: (1) firstdegree premeditated murder of Michael Ruschak by shooting with a firearm; (2) first-degree premeditated murder of Tiffany Barwick by shooting with a firearm; (3) armed burglary of a dwelling while inflicting great bodily harm or death; (4) aggravated battery with a firearm (v... More...   $0 (01-16-2016 - FL)

United States of America v. David Lee Ortiz

Miami, FL - Palm Beach County Man Pleads Guilty to Wire Fraud and Criminal Contempt Charges

A Palm Beach County man pled guilty to wire fraud and criminal contempt charges.

Wifredo A. Ferrer, United States Attorney for the Southern District of Florida, and Troy Walker, Special Agent in Charge, Florida Department of Law Enforcement (FDLE), made the announcement.

David L... More...
   $0 (10-14-2015 - FL)

Gerald W. Pierre, Esq. v. In Re: Guardianship of Rodney Brown

Appellant Gerald W. Pierre appeals orders from the trial court on his
applications for fees and costs in his capacity as successor guardian and successor
trustee of the person and property of the ward Rodney Brown. The history of the
estate of the ward prior to Mr. Pierre’s involvement is riddled with questionable
actions and overreaching by the personal representative of the estat... More...
   $0 (07-08-2015 - FL)

United States of America v. Jesus Rosales-Bruno

This is the second appeal to come before us involving a sentence imposed on
Jesus Rosales-Bruno because of his conviction for illegally reentering the United
States in violation of 8 U.S.C. § 1326. In the first appeal we vacated his original
sentence after concluding the district court had erred in finding that his prior
Florida conviction for false imprisonment qualified as a “... More...
   $0 (06-19-2015 - FL)

Donald E. Carlson v. Fedex Ground Package Systems, Inc.

For customers who are regularly visited by the ubiquitous white trucks of
FedEx Ground, with their familiar purple and green logos, the usual concern is
whether packages are picked up on schedule and delivered on time. If asked, a
good number of those customers would probably say that they believe (or
reasonably assume) that the drivers of those white trucks are employed by FedEx.<... More...
   $0 (05-28-2015 - FL)

Anne (Sandy) Batchelor-Robjohns v. United States of America

This is an appeal of a federal income tax refund suit filed by the Estate of
George Batchelor (“Estate”).
Counts I and II of the Estate’s three-count
Complaint involve Batchelor’s personal income taxes for 1999 and 2000. Count
III concerns the Estate’s attempt to claim a credit for its 2005 income taxes for
payments it made in settlement of various lawsuits aga... More...
   $0 (06-05-2015 - FL)

Florida Department of Financials Services v. Deloitte and Touche, L.L.P.

Tallahassee, FL - The Florida Department of Financial Services sued Deloitte and Touche, L.L.P., on a professional negligence theory claiming that DEloitte's auditors on professional a negligent theory claiming that Deloitte's auditors failed to exercise due care in the performance of audits on three insurance companies that collapsed under the weight of claims made after a string of hurricanes hi... More...   $0 (05-08-2015 - FL)

Patricia Joseph Sisca v. Charles Angelo Sisca

In this consolidated appeal, former wife challenges orders granting former husband’s petition for downward modification of alimony and requiring former wife to pay former husband’s attorney’s and expert’s fees totaling approximately $120,000.1 Finding no abuse of discretion in the modification of alimony, we affirm that order without further comment. As for the fee orders, we agree with wi... More...   $0 (04-22-2015 - FL)

Robert Maggiano, D.O., P.A. v. Whiskey Creek Professional Center, LLC

Dr. and Mrs. Maggiano, as well as Robert Maggiano, D.O., P.A., appeal a
judgment in favor of Whiskey Creek Professional Center, LLC. The judgment was
entered after a clerk's default. The trial court based its monetary award on the amount
- 2 -
alleged in the complaint. We conclude that the damages were not liquidated by the
complaint. Accordingly, we reverse and remand for a ne... More...
   $0 (04-14-2015 - FL)

Allison Chase v. Horace Mann Insurance Company

Allison Chase seeks review of the decision of the First District Court of Appeal in Horace Mann Insurance Co. v. Chase, 121 So. 3d 1191 (Fla. 1st DCA 2013), on the ground that it expressly and directly conflicts with the Second District’s decision in Creighton v. State Farm Mutual Auto Insurance Co., 696 So. 2d 1305 (Fla. 2d DCA 1997), on the issue of whether removing the sole named insured from... More...   $0 (02-19-2015 - FL)

United States of America v. Paul Anthony Ruggieri

Miami, FL - A former accountant of adult entertainment businesses pled guilty for his participation in a tax fraud conspiracy.

Wifredo A. Ferrer, U.S. Attorney for the Southern District of Florida, and Kelly R. Jackson, Special Agent in Charge, Internal Revenue Service, Criminal Investigation (IRS-CI), made the announcement.

Paul Anthony Ruggieri, of Parkland, pled guilty today t... More...
   $0 (02-13-2015 - FL)

Edwin R. Jonas, III v. Linda B. Jonas

Appellant challenges the trial court’s dismissal, on grounds of comity and the principle of priority, of his action collaterally attacking a domesticated foreign judgment. The court determined that these proceedings arose out of a New Jersey divorce, and taking jurisdiction would interfere with New Jersey’s exercise of jurisdiction. We affirm.
In 1997 and 1999, the appellee/former wife ins... More...
   $0 (02-11-2015 - FL)

Doris Rich Corya v. Roy Sanders

In this case, ongoing disputes as to four family trusts make a second appearance before us. In the first appeal, we reversed the trial court’s summary judgment granting trust accountings for all four trusts. Corya v. Sanders, 76 So. 3d 31 (Fla. 4th DCA 2011). We concluded the trial court erred in granting summary judgment in part because appellee Sanders did not sufficiently negate the defenses ... More...   $0 (02-11-2015 - FL)

Robert Blechman and Cathy Blechman Chermak v. Estate of Bertram Blechman

In this probate administration case, the children of Bertram Blechman (“the Decedent”)—Robert Blechman and Cathy Blechman Chermak—challenge an order determining their father’s ownership interest in a limited liability company to be part of his probate estate. By virtue of a provision in the operating agreement of the limited liability company, the Decedent’s membership interest immedia... More...   $0 (01-07-2015 - FL)

N302DP, LLC v. Chardan Aero Corp.

Appellant, N302DP, LLC (“N302DP”) seeks review of a final judgment
which, though entered in its favor on the issue of breach, limited its damages to
$24,626.50. We hold that the trial court erred in so limiting N302DP’s damages,
and reverse and remand.
N302DP was formed in 2007 by R. Donahue Peebles for the purpose of
purchasing a Gulfstream IIB aircraft. Peebles had agre... More...
   $0 (11-12-2014 - FL)

United States of America v. Shawn Fuentes

Fort Myers, Florida – U.S. District Judge John E. Steele yesterday sentenced Shawn Fuentes to five years in federal prison for mail fraud and tax evasion. The Court also ordered Fuentes to pay restitution to Naples Concrete and Masonry in the amount of $1,951,459, and to pay restitution to the IRS in the amount of $624,728. As part of her sentence, the court entered a money judgment in the amo... More...   $0 (10-28-2014 - FL)

United States of America v. Irene Stay

Miami, FL - Wifredo A. Ferrer, United States Attorney for the Southern District of Florida, Donnell Young, Acting Special Agent in Charge, Internal Revenue Service, Criminal Investigation (IRS-CI), and George L. Piro, Special Agent in Charge, Federal Bureau of Investigation (FBI), Miami Field Office, announce that Irene Shannon, formerly known as Irene Stay, 50, of Miami, was sentenced today in Mi... More...   $0 (08-29-2014 - FL)

Harvey Jay Weinberg and Kenneth Alan Weinberg v. Betty Weinberg

Beneficiaries of a trust appeal an order denying their request to enforce a $500 per diem contempt fine against a trustee for her non-compliance with multiple court orders. They argue the trial court erred in not enforcing the original contempt order, the trustee waived any defect in the original contempt order by not taking an appeal, and that the trial court erred in finding it did not have the ... More...   $0 (05-07-2014 - FL)

Robert Blechman v. Katherine Dely

Appellant appeals the trial court’s order finding him in contempt and removing him as personal representative of the Estate of Bertram Blechman. We find that the trial court violated appellant’s due process rights by finding him in indirect criminal contempt without complying with the procedures outlined in Florida Rule of Criminal Procedure 3.840 and by removing him as personal representative... More...   $0 (05-14-2014 - FL)

Louisa Tumelaire v. Naples Estate Homeowners Association, Inc.

Louisa Tumelaire has filed a petition for writ of certiorari seeking review of a nonfinal circuit court order addressing various discovery issues. We grant the petition in part and deny it in part.

Tumelaire is a resident of Naples Estates, a mobile home park, and a member of the Naples Estates Homeowner's Association, Inc. (HOA). In the underlying action, she filed a complaint against the ... More...
   $0 (05-07-2014 - FL)

Marcia L. Weiser v. Sandy Weiser

Appellant Marcia Weiser appeals a non-final order of the trial court granting in part Appellee Lawrence Taube’s Amended Motion to Ratify Distributions and Other Relief, which required Appellant to return $15,200 to the guardianship of her mother. For reasons stated below, we affirm.

Lawrence Taube was the former plenary guardian of Appellant’s mother before Appellant and her brother, ... More...
   $0 (04-09-2014 - FL)

The Estate of Idelle Stern v. Oppenheimer Trust Company

The appellants challenge the trial court’s order dismissing the portions of their counterclaim against Oppenheimer Trust Company (“Oppenheimer”) relating to the Stern Charitable Remainder Unitrust (“CRUT”) due to a forum selection clause in an agency investment agreement governing that trust. We agree that the agency agreement is the sole document governing the relationship and duties be... More...   $0 (03-19-2014 - FL)

Scherry D. Jenkins v. Plaza 3000, Inc.

Appellant, Scherry Jenkins, appeals and appellee, Plaza 3000, Inc., cross-appeals a final judgment entered for Plaza. Plaza sought a judgment and to foreclose a lien for unpaid maintenance assessments. Appellant had counterclaimed against Plaza alleging multiple causes of action, which counterclaim was dismissed by the trial court for failure to state a cause of action. Attorney’s fees were als... More...   $0 (02-12-2014 - FL)

Robert Dingle and Janet L. Dingle v. Jacqueline C. Dellinger

Robert and Janet Dingle appeal the dismissal with prejudice of their legal malpractice claims against attorney Jacqueline Dellinger and the Millhorn Law Firm, L.L.C. We affirm in part, reverse in part, and remand.


This suit arose out of the alleged failure of Dellinger to properly draft documents gifting property to the Dingles. According to the Dingles’ third amended complaint, ... More...
   $0 (02-07-2014 - FL)

Portofino Professional Center, Inc. v. Prime Homes at Portofino

Portofino Professional Center Condominium Association, Inc. (“the Association”) challenges an order granting a motion to strike its untimely filed amended complaint and an order denying its motion for an enlargement of time to file that complaint. Because the practical effect of these two orders is to dismiss appellant’s complaint with prejudice, and because the trial court entered the order... More...   $0 (02-05-2014 - FL)

The Leila Corporation of St. Pete v. Fareed Ossi

The Appellants, the Leila Corporation of St. Pete; Susan J. Agia, individually and as trustee of the Susan J. Agia Living Trust; and Dr. Raymond Agia, appeal a final judgment, which the Appellees, Fareed Ossi; Ossi Consulting Engineering, Inc.; and Ossi Construction, Inc., also appeal. The trial court entered a final judgment on numerous claims and counterclaims. It denied relief to all parties se... More...   $0 (01-17-2014 - FL)

Marshall R. Cassedy, Jr. v. Alland Investments Corporation

Appellant, Marshall R. Cassedy, Jr., challenges a final order denying him damages in an action for accounting. We determine the final order appears to have applied the wrong burden of proof for determining the legitimacy of certain expenditures made by appellees. This error is particularly apparent in light of the lack of any evidence to demonstrate that many of the contested expenditures were mad... More...   $0 (01-03-2014 - FL)

Buford Cody v. David Cody

Buford Cody appeals the final order of the probate court which determined the boundaries of particular portions of real property to individuals, when no such specifics were contained in the will of Earler T. Martin, Jr. Also before this Court for review is the previous order of the probate court, entitled “Order Construing


Will,” which was not an appealable final order upon its... More...
   $0 (11-26-2013 - FL)

Matthew Rocca v. Victor Rones

This petition for writ of certiorari comes to us after the trial court ordered the deposition of a non-testifying expert witness and also issued an order requiring the petitioner to show cause why he should not be sanctioned for instructing the same expert witness to refuse to answer deposition questions at a prior ordered deposition. We agree that the trial court’s rulings depart from essential... More...   $0 (11-13-2013 - FL)

Granada Lake Villas Condominium Association, Inc. v. Metro-Dade Investments Co., et al.

Granada Lakes Villas Condominium Association (“Granada”) argues that the Second District Court of Appeal in Metro-Dade Investments, Co. v. Granada Lakes Villas Condominium, Inc., 74 So. 3d 593 (Fla. 2d DCA 2011), erred because sections 617.1432, 718.117, and 718.1124, Florida Statutes (2010), restrict a trial court’s inherent, equitable authority to appoint a receiver in an action involving ... More...   $0 (10-31-2013 - FL)

Arthur F. McCormick v. Gail C. Cox

The trustee, his son, and their law firm appeal an adverse final judgment against them in an action brought by the beneficiaries of family trusts. After an eight-day trial, the probate division of the circuit court: removed the trustee, finding that he had breached his fiduciary duties to the beneficiaries; found that the trustee and his son also acted in a dual capacity as attorneys for the trust... More...   $0 (08-23-2013 - FL)

William H. Chastain v. Dewey J. Chastain

This appeal and cross-appeal challenge the attorney’s fees awarded to the parties following a lawsuit filed by Appellants/Cross-Appellees against


Appellees/Cross-Appellants. Both sides raise several issues in this proceeding, only three of which merit discussion. For the reasons that follow, we reverse both awards and remand for further proceedings.

Appellant/Cross-Appelle... More...
   $0 (08-23-2013 - FL)

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