VAUGHN BOYD CARLEY 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.

• concluding that risk of a debtor’s future default was a condition subsequent that did not preclude creditor’s current accrual of income
• holding that an insurance agent who did not claim to be a tax professional and had a direct financial interest in the transaction at issue lacked sufficient expertise to advise on - 43 - [ ] complex life insurance
• noting that “completion of a sale” during the taxable year generally requires an accrual method taxpayer to include income
• “We have jurisdiction to consider . . . facts related to years not in issue as may be necessary for redetermination of tax liability for the period before the Court.”

Source: CourtListener parenthetical corpus (CC0).