The Florida Bar

Florida Bar Journal

The Florida Bar Journal


Internal Revenue Code §1202 and You: Analyzing Exclusion of Gain on Sales of Small Business Stock

Section 1202 of the Internal Revenue Code provides a way for taxpayers to exclude much, if not all, of the...

Recent Legislative Changes to Service of Process: A New Ball Game?

Business Law
In 2022, the Florida Legislature passed S.B. 1062, which reshaped the procedures for, and methods governing, service of process for...

The Birth of New Rights for Pregnant, Postpartum, and Nursing Employees

Labor and Employment Law
On December 29, 2022, President Biden signed into law the Pregnant Workers Fairness Act (PWFA)[1] and the Providing Urgent Maternal...

A Look at the PETS Act and Related Florida Law in the Wake of Hurricane Ian

Animal Law
On September 28, 2022, destruction hit Florida’s Gulf Coast as Hurricane Ian, the second most deadly storm to devastate the...

To Stay or Not to Stay: The Florida Supreme Court Clarifies in Ybor the Applicability of the Presumptive Stay Provision in F.S. §120.68(3)

Administrative Law
The first sentence of F.S. §120.68(3), located within Florida’s Administrative Procedure Act (APA) or F.S. Ch. 120, creates a presumption...

Feng Shui Your Appeal: Create the Energy to Succeed

Appellate Practice
Feng shui literally means “wind” and “water” in Chinese.[1] It is the ancient practice of arranging space to promote a...

Transactions Affected by the Russian/Ukrainian Conflict Since 2014

International Law
In 1989, seeking asylum, I immigrated to the United States from a country that no longer exists, the Soviet Union....

Yours, Mine, and Ours: May a Bankruptcy Court Authorize the Sale of a Co-Owner’s Interest Free and Clear of Its Creditors’ Claims?

Business Law
Few sections of the Bankruptcy Code[1] have received as much attention as §363(f). Yet, surprisingly, only a handful of decisions...

Innocent Spouse Relief from Joint and Several Federal Tax Liability: Updates, Hurdles, and Considerations

Married couples can choose to file either joint tax returns or separate tax returns for federal income tax purposes.[1] In...

Subchapter V: A Big Deal for Small Businesses

Business Law
The importance of the viability of small businesses to the national economy cannot be overstated. According to the U.S. Small...