DENZEL ANDREW ANTHONY HIGDON v. STATE OF FLORIDA

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• bail bonds person's use of real estate to secure bonds written was merely incidental to primary business of providing services
• “[C]apital is a material income-producing factor if a ‘substantial’ portion of the gross income of the business is attributable to the employment of capital in the business conducted by the enterprise.”
• income received by bail bondsperson was not limited by 30% rule because “form of income received was a fee based upon a flat percentage of the bail bond’s face amount”
• applying Treas. Reg. § 1.1348 — 3(a)(ii)

Source: CourtListener parenthetical corpus (CC0).