Moritz v. Florida East Coast Railway Co.

How courts have described this case

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

• holding that the plaintiff taxpayers’ “claims accrued at the time them action in the tax court became final, following expiration of the ninety-day time- period for appealing the tax court’s judgment”
• noting that the “statute of limitations runs from the time the cause of action accrues”
• “To determine whether to apply the [finality accrual] rule in any particular case, we have considered a series of factors and applied the finality accrual rule where those factors favored the rule’s application.”
• “A settlement 3 Based upon the Court’s conclusion, the Court need not consider the tolling agreement, ECF No. [50-1], between the parties, which in any event does not materially alter the analysis. or final judgment creates certainty as to whether the plaintiff has or has not been injured.”

Source: CourtListener parenthetical corpus (CC0).