March 2016 RSS feed for this section

Eleventh Circuit Requests Supreme Court of Georgia’s Help in HSA-Bankruptcy Question

In In re Mooney, No. 15–11229, 2016 WL 537076 (11th Cir. Feb. 11, 2016), the Eleventh Circuit certified three questions about a Georgia bankruptcy statute for the Georgia Supreme Court. Even though bankruptcy proceedings are generally governed by federal law, each state is allowed to specify a list of exemptions. Thus, the Eleventh Circuit decided […]

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Eleventh Circuit Finds for Taxpayer in Conservation Easement Deduction Dispute

In Palmer Ranch Holdings, Ltd., v. Commissioner, 812 F.3d 982 (11th Cir. 2016), the Eleventh Circuit affirmed a lower tax court’s determination of a land parcel’s “highest and best use” but reversed the court’s reduced valuation on the same parcel. Palmer Ranch, Inc., attempted a sale of land, labeled B-10, which encompassed a wildlife corridor […]

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Eleventh Circuit Clarifies Understanding of AEDPA’s “Second or Successive” Requirement

In Patterson v. Secretary, Florida Department of Corrections, No. 12–12653, 2016 WL 373336 (11th Cir. Jan. 29, 2016), the Eleventh Circuit reversed the Northern District of Florida’s decision to dismiss petitioner Ace Patterson’s habeas petition as “second and successive” under the Anti-Terrorism and Effective Death Penalty Act (“AEDPA”), 28 U.S.C. § 2244(b) (2012). The Eleventh […]

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