The 2023 Florida Statutes (including Special Session C)

Title VI
CIVIL PRACTICE AND PROCEDURE

Chapter 72
TAX MATTERS

View Entire Chapter

CHAPTER 72

TAX MATTERS

72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.

72.031 Actions under s. 72.011(1); parties; service of process.

72.041 Tax liabilities arising under the laws of other states.

72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.—

(1)(a) A taxpayer may contest the legality of any assessment or denial of refund of tax, fee, surcharge, permit, interest, or penalty provided for under s. 125.0104, s. 125.0108, chapter 198, chapter 199, chapter 201, chapter 202, chapter 203, chapter 206, chapter 207, chapter 210, chapter 211, chapter 212, chapter 213, chapter 220, s. 379.362(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s. 538.09, s. 538.25, chapter 550, chapter 561, chapter 562, chapter 563, chapter 564, chapter 565, chapter 624, or s. 681.117 by filing an action in circuit court; or, alternatively, the taxpayer may file a petition under the applicable provisions of chapter 120. However, once an action has been initiated under s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s. 120.80(14)(b), no action relating to the same subject matter may be filed by the taxpayer in circuit court, and judicial review shall be exclusively limited to appellate review pursuant to s. 120.68; and once an action has been initiated in circuit court, no action may be brought under chapter 120.

(b) A taxpayer may not file an action under paragraph (a) to contest an assessment or a denial of refund of any tax, fee, surcharge, permit, interest, or penalty relating to the statutes listed in paragraph (a) until the taxpayer complies with the applicable registration requirements contained in those statutes which apply to the tax for which the action is filed.

(2)(a) An action may not be brought to contest an assessment of any tax, interest, or penalty assessed under a section or chapter specified in subsection (1) more than 60 days after the date the assessment becomes final. An action may not be brought to contest a denial of refund of any tax, interest, or penalty paid under a section or chapter specified in subsection (1) more than 60 days after the date the denial becomes final.

(b) The date on which an assessment or a denial of refund becomes final and procedures by which a taxpayer must be notified of the assessment or of the denial of refund must be established:

1. By rule adopted by the Department of Revenue;

2. With respect to assessments or refund denials under chapter 207, by rule adopted by the Department of Highway Safety and Motor Vehicles;

3. With respect to assessments or refund denials under chapters 210, 550, 561, 562, 563, 564, and 565, by rule adopted by the Department of Business and Professional Regulation; or

4. With respect to taxes that a county collects or enforces under s. 125.0104(10) or s. 212.0305(5), by an ordinance that may additionally provide for informal dispute resolution procedures in accordance with s. 213.21.

(c) The applicable department or county need not file or docket an assessment or a refund denial with the agency clerk or county official designated by ordinance in order for the assessment or refund denial to become final for purposes of an action initiated under this chapter or chapter 120.

(3) In any action filed in circuit court contesting the legality of any tax, interest, or penalty assessed under a section or chapter specified in subsection (1), the plaintiff must:

(a) Pay to the applicable department or county the amount of the tax, penalty, and accrued interest assessed by the department or county which is not being contested by the taxpayer; and either

(b)1. Tender into the registry of the court with the complaint the amount of the contested assessment complained of, including penalties and accrued interest, unless this requirement is waived in writing by the executive director of the applicable department or by the county official designated by ordinance; or

2. File with the complaint a cash bond or a surety bond for the amount of the contested assessment endorsed by a surety company authorized to do business in this state, or by any other security arrangement as may be approved by the court, and conditioned upon payment in full of the judgment, including the taxes, costs, penalties, and interest, unless this requirement is waived in writing by the executive director of the applicable department or by the county official designated by ordinance.

Failure to pay the uncontested amount as required in paragraph (a) shall result in the dismissal of the action and imposition of an additional penalty in the amount of 25 percent of the tax assessed. Provided, however, that if, at any point in the action, it is determined or discovered that a plaintiff, due to a good faith de minimis error, failed to comply with any of the requirements of paragraph (a) or paragraph (b), the plaintiff shall be given a reasonable time within which to comply before the action is dismissed. For purposes of this subsection, there shall be a rebuttable presumption that if the error involves an amount equal to or less than 5 percent of the total assessment the error is de minimis and that if the error is more than 5 percent of the total assessment the error is not de minimis.

(4)(a) Except as provided in paragraph (b), an action initiated in circuit court pursuant to subsection (1) shall be filed in the Second Judicial Circuit Court in and for Leon County or in the circuit court in the county where the taxpayer resides, maintains its principal commercial domicile in this state, or, in the ordinary course of business, regularly maintains its books and records in this state.

(b) Venue in an action initiated in circuit court pursuant to subsection (1) by a taxpayer that is not a resident of this state or that does not maintain a commercial domicile in this state shall be in Leon County. Venue in an action contesting the legality of an assessment or refund denial arising under chapter 198 shall be in the circuit court having jurisdiction over the administration of the estate.

(5) The requirements of subsections (1), (2), and (3) are jurisdictional.

(6) Any action brought under this chapter is not subject to the provisions of chapter 45 as amended by chapter 87-249, Laws of Florida, relating to offers of settlement.

History.—s. 11, ch. 81-178; s. 12, ch. 83-217; ss. 1, 9, ch. 84-170; s. 34, ch. 85-342; s. 10, ch. 87-99; s. 1, ch. 87-102; s. 2, ch. 87-198; s. 10, ch. 89-171; s. 100, ch. 90-136; s. 27, ch. 90-203; s. 2, ch. 91-112; s. 18, ch. 92-315; s. 2, ch. 92-320; s. 63, ch. 93-207; ss. 23, 29, ch. 94-353; s. 126, ch. 95-417; s. 48, ch. 96-397; s. 8, ch. 96-410; s. 24, ch. 98-342; s. 26, ch. 99-2; s. 9, ch. 2000-151; ss. 33, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 4, ch. 2002-218; s. 182, ch. 2008-247; s. 2, ch. 2011-76.

72.031 Actions under s. 72.011(1); parties; service of process.—

(1) In any action brought in circuit court pursuant to s. 72.011(1), the person initiating the action shall be the plaintiff and the Department of Revenue shall be the defendant, except that for actions contesting an assessment or denial of refund under chapter 207 the Department of Highway Safety and Motor Vehicles shall be the defendant, for actions contesting an assessment or denial of refund under chapters 210, 550, 561, 562, 563, 564, and 565 the Department of Business and Professional Regulation shall be the defendant, and for actions contesting an assessment or denial of refund of a tax imposed under s. 125.0104 or s. 212.0305 by a county that has elected under s. 125.0104(10) or s. 212.0305(5), respectively, to administer the tax, the defendant shall be the county and the Department of Revenue. It shall not be necessary for the Governor and Cabinet, constituting the Department of Revenue, to be named as party defendants or named separately as individual parties; nor shall it be necessary for the executive director of the department to be named as an individual party.

(2) Service of process on the applicable department or county shall be perfected by service pursuant to s. 48.111, notwithstanding the provisions of s. 48.121.

History.—s. 12, ch. 81-178; s. 3, ch. 87-198; s. 6, ch. 91-112; s. 24, ch. 94-353; s. 42, ch. 96-397.

72.041 Tax liabilities arising under the laws of other states.—Actions to enforce lawfully imposed sales, use, and corporate income taxes and motor and other fuel taxes of another state may be brought in a court of this state under the following conditions:

(1) The state seeking to institute an action for the collection, assessment, or enforcement of a lawfully imposed tax must have extended a like courtesy to this state;

(2) Venue for any action under this section shall be the circuit court of the county in which the defendant resides;

(3) This section does not apply to the enforcement of tax warrants of another state unless the warrant has been obtained as a result of a judgment entered by a court of competent jurisdiction in the taxing state or unless the courts of the state seeking to enforce its warrant allow the enforcement of the warrants issued by the Department of Revenue pursuant to chapters 206, 212, 213, and 220; and

(4) All tax liabilities owing to this state or any of its subdivisions shall be paid first and shall be prior in right to any tax liability arising under the laws of other states.

History.—s. 45, ch. 85-342; s. 35, ch. 86-152; s. 101, ch. 90-136; s. 12, ch. 90-351; s. 86, ch. 91-112; s. 127, ch. 95-417; s. 3, ch. 2011-76.

F.S. 72 on Google Scholar

F.S. 72 on Casetext

Amendments to 72

Arrestable Offenses / Crimes under Fla. Stat. 72

Level: Degree
Misdemeanor/Felony: First/Second/Third

S253.72 2 - TRESPASSING - VIOL POSTED RESTRICTIONS LEASED STATE LANDS - M: S

S253.72 3 - CONSERVATION-FISH - HARVEST SHELLFISH 25 FT/PROTECTED BOUNDARIES - M: S

S316.72 - PUBLIC ORDER CRIMES - SIMULATE COLOR OF BUS TO RESEMBLE SCH BUS - M: S

S327.72 - HEALTH-SAFETY - VIOLATE VESSEL REGULATIONS SAFETY LAW - M: S

S328.72 13 - PUBLIC ORDER CRIMES - REMOVED - I: N

S601.72 - PUBLIC ORDER CRIMES - VIOLATE FLORIDA CITRUS CODE OF 1949 - M: F

Annotations, Discussions, Cases:

Cases from cite.case.law:

CALVARY CHAPEL DAYTON VALLEY v. SISOLAK,, 140 S. Ct. 2603 (U.S. 2020)

. . . Valente , 456 U.S. 228, 102 S.Ct. 1673, 72 L.Ed.2d 33 (1982) ; McDaniel v. . . .

J. TRUMP, v. MAZARS USA, LLP, J. v. AG,, 140 S. Ct. 2019 (U.S. 2020)

. . . Sawyer , 343 U.S. 579, 635, 72 S.Ct. 863, 96 L.Ed. 1153 (1952) (Jackson, J., concurring). . . . Youngstown Sheet & Tube Co. , 343 U.S. at 610, 72 S.Ct. 863 (Frankfurter, J., concurring). . . .

J. TRUMP, v. R. VANCE, Jr., 140 S. Ct. 2412 (U.S. 2020)

. . . Virag , 54 N.Y.2d at 442-445, 446 N.Y.S.2d 196, 430 N.E.2d at 1252-1253 ; In re Grand Jury Subpoenas , 72 . . . In re Grand Jury Subpoenas for Locals 17, 135, and 608 , 72 N.Y.2d 307, 317, 532 N.Y.S.2d 722, 528 N.E . . .

MCGIRT, v. OKLAHOMA, 140 S. Ct. 2452 (U.S. 2020)

. . . Lewallen , 276 U.S. 58, 60, 48 S.Ct. 248, 72 L.Ed. 467 (1928). . . .

B. CHIAFALO, v. WASHINGTON, 140 S. Ct. 2316 (U.S. 2020)

. . . Ray , 343 U.S., at 225, 72 S.Ct. 654. . . . Id ., at 228, 72 S.Ct. 654. . . . See id ., at 229, 72 S.Ct. 654. . . . See id ., at 230, 72 S.Ct. 654. . . . See id. , at 225, 72 S.Ct. 654. . . .

ESPINOZA, v. MONTANA DEPARTMENT OF REVENUE,, 140 S. Ct. 2246 (U.S. 2020)

. . . Clauson , 343 U.S. 306, 313, 72 S.Ct. 679, 96 L.Ed. 954 (1952) ). . . . Establishing a Provision for Teachers of the Christian Religion, reprinted in Everson , 330 U.S. at 72 . . . Establishing a Provision for Teachers of the Christian Religion, reprinted in Everson , 330 U.S. at 72 . . .

UNITED STATES PATENT AND TRADEMARK OFFICE, v. BOOKING. COM B. V., 140 S. Ct. 2298 (U.S. 2020)

. . . See In re The Computer Store, Inc. , 211 U.S.P.Q. 72, 74-75 (TTAB 1981). . . .

AGENCY FOR INTERNATIONAL DEVELOPMENT, v. ALLIANCE FOR OPEN SOCIETY INTERNATIONAL, INC., 140 S. Ct. 2082 (U.S. 2020)

. . . Doe , 457 U.S. 202, 210-213, 102 S.Ct. 2382, 72 L.Ed.2d 786 (1982) ; Kwong Hai Chew v. . . .

JUNE MEDICAL SERVICES L. L. C. v. RUSSO, v. LLC., 140 S. Ct. 2103 (U.S. 2020)

. . . Swint , 456 U.S. 273, 287, 102 S.Ct. 1781, 72 L.Ed.2d 66 (1982) (similar); see also 9C C. . . . Falcon , 457 U.S. 147, 156, 102 S.Ct. 2364, 72 L.Ed.2d 740 (1982) (internal quotation marks omitted). . . . Brief for Respondent 71-72. . . .

SEILA LAW LLC, v. CONSUMER FINANCIAL PROTECTION BUREAU, 140 S. Ct. 2183 (U.S. 2020)

. . . Rev. 1836, 1841 (2015); Winerman, The FTC at Ninety: History Through Headlines, 72 Antitrust L. . . . Ruberoid Co. , 343 U.S. 470, 487, 72 S.Ct. 800, 96 L.Ed. 1081 (1952) (Jackson, J., dissenting). . . . Id. , at 487-488, 72 S.Ct. 800. That is exactly what happened in Humphrey's Executor . . . . Sawyer , 343 U.S. 579, 635, 72 S.Ct. 863, 96 L.Ed. 1153 (1952) (Jackson, J., concurring). . . .

DEPARTMENT OF HOMELAND SECURITY, v. THURAISSIGIAM, 140 S. Ct. 1959 (U.S. 2020)

. . . Shaughnessy , 342 U.S. 580, 588, n. 15, 72 S.Ct. 512, 96 L.Ed. 586 (1952) ; see also St. . . . Shaughnessy , 342 U.S. 580, 588, n. 15, 72 S.Ct. 512, 96 L.Ed. 586 (1952) ("An open door to the immigrant . . .

BOSTOCK, v. CLAYTON COUNTY, GEORGIA v. Jr. Co- R. G. G. R. v., 140 S. Ct. 1731 (U.S. 2020)

. . . Eskridge, Interpreting Law 72 (2016). . . . State Bd. of Ed. , 249 Cal.App.2d 58, 62-64, 57 Cal.Rptr. 69, 72-73 (1967) (upholding revocation of secondary . . . WELLS Marriage ii. § 6. 72 The young need .. to be told .. all we know of three fundamental things; the . . .

FINANCIAL OVERSIGHT AND MANAGEMENT BOARD FOR PUERTO RICO, v. AURELIUS INVESTMENT, LLC, LLC, III v. LLC, v. LLC, n De De La El Y v., 140 S. Ct. 1649 (U.S. 2020)

. . . Popular Democratic Party , 457 U.S. 1, 8, 102 S.Ct. 2194, 72 L.Ed.2d 628 (1982) (quoting Calero-Toledo . . .

BANISTER, v. DAVIS,, 140 S. Ct. 1698 (U.S. 2020)

. . . Johnson , 343 U.S. 779, 783, 72 S.Ct. 1011, 96 L.Ed. 1294 (1952) ("Statutes ... are to be read with a . . .

LUCKY BRAND DUNGAREES, INC. v. MARCEL FASHIONS GROUP, INC., 140 S. Ct. 1589 (U.S. 2020)

. . . Corp. , 456 U.S. 461, 482, n. 22, 102 S.Ct. 1883, 72 L.Ed.2d 262 (1982) ), or involve a "common nucleus . . .

GEORGIA, v. PUBLIC. RESOURCE. ORG, INC., 140 S. Ct. 1498 (U.S. 2020)

. . . Sawyer , 343 U.S. 579, 634-638, 72 S.Ct. 863, 96 L.Ed. 1153 (1952) (opinion concurring in judgment and . . .

NEW YORK STATE RIFLE PISTOL ASSOCIATION, INC. v. CITY OF NEW YORK, NEW YORK,, 140 S. Ct. 1525 (U.S. 2020)

. . . Va. , 719 F.2d 69, 72, n. 5 (C.A.4 1983). 2 It is even possible that one or more of the petitioners may . . .

BARTON, v. P. BARR,, 140 S. Ct. 1442 (U.S. 2020)

. . . United States , 342 U.S. 246, 263, 72 S.Ct. 240, 96 L.Ed. 288 (1952) )). . . .

ROMAG FASTENERS, INC. v. FOSSIL, INC., 140 S. Ct. 1492 (U.S. 2020)

. . . Congress Cigar Co. , 118 F.2d 64, 71-72 (C.A.6 1941). . . . United States , 342 U.S. 246, 250-263, 72 S.Ct. 240, 96 L.Ed. 288 (1952) (criminal law); Wooden-Ware . . . Wrigley, Jr., Co. , 277 U.S. 97, 99-100, 48 S.Ct. 449, 72 L.Ed. 800 (1928) ; Lander v. . . .

ATLANTIC RICHFIELD COMPANY, v. A. CHRISTIAN,, 140 S. Ct. 1335 (U.S. 2020)

. . . Minton , 568 U.S. 251, 258, 133 S.Ct. 1059, 185 L.Ed.2d 72 (2013) (internal quotation marks omitted). . . .

RAMOS, v. LOUISIANA, 140 S. Ct. 1390 (U.S. 2020)

. . . . ----, 138 S.Ct. 1765, 201 L.Ed.2d 72 (2018). . . .

KANSAS, v. GLOVER, 140 S. Ct. 1183 (U.S. 2020)

. . . Ross , 456 U.S 798, 801, 102 S.Ct. 2157, 72 L.Ed.2d 572 (1982) (officer pulled alongside car and noticed . . .

K. KAHLER, v. KANSAS, 140 S. Ct. 1021 (U.S. 2020)

. . . Leland , 343 U.S. at 801, 72 S.Ct. 1002. . . . See 343 U.S. at 800-801, 72 S.Ct. 1002. . . . Id. , at 801, 72 S.Ct. 1002. . . . Leland , 343 U.S. at 798, 72 S.Ct. 1002. And he cannot. . . . See Leland , 343 U.S. at 800-801, 72 S.Ct. 1002. . . .

GUERRERO- LASPRILLA, v. P. BARR, v. P., 140 S. Ct. 1062 (U.S. 2020)

. . . Swint , 456 U.S. 273, 289, n. 19, 102 S.Ct. 1781, 72 L.Ed.2d 66 (1982) )). . . . No. 109-72, p. 175 (2005) (citing St. Cyr , 533 U.S. at 314, n. 38, 121 S.Ct. 2271 ). . . . No. 109-72, at 175. . . . No. 109-72, at 174 (discussing issues on which the Courts of Appeals agreed and those on which they had . . . No. 109-72, pp. 173-174 (2005). . . .

L. ALLEN, v. A. COOPER, III,, 140 S. Ct. 994 (U.S. 2020)

. . . Florida , 517 U.S. 44, 72-73, 116 S.Ct. 1114, 134 L.Ed.2d 252 (1996) ). . . .

C. HERNANDEZ, v. MESA, Jr., 140 S. Ct. 735 (U.S. 2020)

. . . Shaughnessy , 342 U.S. 580, 589, 72 S.Ct. 512, 96 L.Ed. 586 (1952) ). . . .

L. BALDWIN, Et Ux. v. UNITED STATES, 140 S. Ct. 690 (U.S. 2020)

. . . Towsley, 13 Wall. 72, 88, 20 L.Ed. 485 (1871) ; see also id. , at 91. . . .

PETER, v. NANTKWEST, INC., 140 S. Ct. 365 (U.S. 2019)

. . . Carpenters , 456 U.S. 717, 721, 102 S.Ct. 2112, 72 L.Ed.2d 511 (1982) (observing that the American Rule . . .

PENNYMAC FINANCIAL SERVICES, INC. v. SMIGELSKI., 140 S. Ct. 223 (U.S. 2019)

. . . No. 19-72 Supreme Court of the United States. . . .

EAST BAY SANCTUARY COVENANT, v. BARR,, 391 F. Supp. 3d 974 (N.D. Cal. 2019)

. . . ECF No. 72 at 19-23. . . .

UNITED STATES v. TAYLOR, v., 935 F.3d 1279 (11th Cir. 2019)

. . . George , 975 F.2d 72, 79 (2d Cir. 1992) ("When a warrant is severed (or redacted) the constitutionally . . .

L. SMITH, v. SHARP,, 935 F.3d 1064 (10th Cir. 2019)

. . . Workman, 645 F.3d 1159, 1171-72 (10th Cir. 2011). . . . S.Ct. 2242 ; see Hooks, 689 F.3d at 1168 n.7 (noting petitioners IQ scores of: 80, 70, 61, 57, 61, 80, 72 . . . , 76, and 53, determining the 72 and 76 to be most reliable); Michael Smith, 824 F.3d at 1244 (noting . . . Byrd, 645 F.3d at 1171-72 (10th Cir. 2011) (explaining that in cases where the state courts "plainly . . . reliability problems associated with many of the scores and the strong reliability of the scores of 72 . . .

UNITED STATES v. FITZGERALD,, 935 F.3d 814 (9th Cir. 2019)

. . . Walton , 881 F.3d at 771-72 (quoting United States v. . . .

IN RE CORPORATE RESOURCE SERVICES, INC. S. v., 603 B.R. 888 (Bankr. S.D.N.Y. 2019)

. . . Servs., Inc ., 753 F.3d 72, 90 (2d Cir. 2014) ; Fed. Hous. Fin. Agency v. . . .

BOWLES, v. SECRETARY, FLORIDA DEPARTMENT OF CORRECTIONS,, 935 F.3d 1176 (11th Cir. 2019)

. . . Kelley, 854 F.3d 967, 971-72 (8th Cir. 2017) (holding that " Panetti ... has no force or applicability . . .

ARTHREX, INC. v. SMITH NEPHEW, INC., 935 F.3d 1319 (Fed. Cir. 2019)

. . . See In re NuVasive, Inc. , 841 F.3d 966, 971-72 (Fed. . . .

CHAMBERLAIN GROUP, INC. v. TECHTRONIC INDUSTRIES CO. OWT ET Co., 935 F.3d 1341 (Fed. Cir. 2019)

. . . Id. at 221, 134 S.Ct. 2347 (quoting Mayo , 566 U.S. at 72, 80, 132 S.Ct. 1289 ). 1. . . .

PANAH, v. CHAPPELL,, 935 F.3d 657 (9th Cir. 2019)

. . . Ozmint, 661 F.3d 783, 871-72 (4th Cir. 2011), the Fourth Circuit held that the petitioner was prejudiced . . .

IN RE J. BARIBEAU,, 603 B.R. 797 (Bankr. W.D. Tex. 2019)

. . . Response to the Debtor's Motion for Reconsideration of Order Converting This Case to a Chapter 7 (ECF No. 72 . . .

UNITED STATES v. A. HOPPER,, 934 F.3d 740 (7th Cir. 2019)

. . . R.72 at 1 (capitalization omitted). R.74 at 17. Id. at 21. R.72 at 1. R.81 ¶ 28. Id. ¶ 12. . . .

ANDERSON, AS TRUSTEE FOR NEXT- OF- KIN OF ANDERSON v. CITY OF MINNEAPOLIS Dr. M. D. HCMC D. J. A. F. HCMC M. D. s J. L. L. T. D. M. T., 934 F.3d 876 (8th Cir. 2019)

. . . Coll. , 72 F.3d 615, 618 n.3 (8th Cir. 1995) ; Minn. Stat. § 541.05, subd. 1(5). . . .

STONE, v. TROY CONSTRUCTION, LLC, 935 F.3d 141 (3rd Cir. 2019)

. . . (App. 73; see also App. 69, 72, 86.) . . .

BACA v. COLORADO DEPARTMENT OF STATE, G. T. L. M., 935 F.3d 887 (10th Cir. 2019)

. . . Id. at 217, 72 S.Ct. 654. . . . Id. at 215, 72 S.Ct. 654. . . . Id. at 227, 72 S.Ct. 654. . . . Id. at 230, 72 S.Ct. 654. . . . Id. at 227, 72 S.Ct. 654. . . .

BURKE, v. REGALADO, v., 935 F.3d 960 (10th Cir. 2019)

. . . See Racher , 871 F.3d at 1171-72. . . . App'x 861, 864-72 (10th Cir. 2013) (unpublished) (reversing grant of summary judgment because county . . .

UNITED STATES v. BEGAY,, 934 F.3d 1033 (9th Cir. 2019)

. . . Houser , 130 F.3d 867, 871-72 (9th Cir. 1997) ("Malice aforethought does not require an element of willfulness . . .

KEARNEY REGIONAL MEDICAL CENTER, LLC, v. UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES M. II,, 934 F.3d 812 (8th Cir. 2019)

. . . Everhart , 494 U.S. 83, 88-89, 110 S.Ct. 960, 108 L.Ed.2d 72 (1990) ; see Friedman v. . . .

UNITED STATES v. L. CLARK,, 934 F.3d 843 (8th Cir. 2019)

. . . Swopes, 886 F.3d 668, 671-72 (8th Cir. 2018) (en banc), cert. denied, --- U.S. ----, 139 S. . . . Compare Swopes, 886 F.3d at 671-72 (cleaned up) (so reasoning), with Stokeling, 139 S. . . .

S. BLEDSOE, v. VANDERBILT,, 934 F.3d 1112 (10th Cir. 2019)

. . . Wharrie, 740 F.3d 1107, 1114 (7th Cir. 2014) (emphasis in original); see also Buckley I, 509 U.S. at 271-72 . . .

MYMAIL, LTD. v. OOVOO, LLC, IAC, 934 F.3d 1373 (Fed. Cir. 2019)

. . . (ECF Nos. 101, 109, 110), at J.A. 450-72, J.A. 722-82, J.A. 844-914. . . .

PASSARO, Jr. v. VIRGINIA, 935 F.3d 243 (4th Cir. 2019)

. . . Corp. , 456 U.S. 461, 466-78, 102 S.Ct. 1883, 72 L.Ed.2d 262 (1982). . . .

MARTINEZ, v. WALGREEN COMPANY,, 935 F.3d 396 (5th Cir. 2019)

. . . "for such wrongs as are recognized by the law of the land" (citation omitted)). 651 S.W.2d 364, 365-72 . . .

UNITED STATES v. BROWN,, 935 F.3d 43 (2nd Cir. 2019)

. . . Preacely , 628 F.3d 72, 80 (2d Cir. 2010) (quoting United States v. . . . Speenburgh , 990 F.2d 72, 75 (2d Cir. 1993) (uncertainty whether sentencing judge "understood" authority . . .

UNITED STATES v. EUGENE,, 392 F. Supp. 3d 225 (D. Mass. 2019)

. . . Id. at 271-72. That case involved the same misconduct by Ms. . . .

FLORES, v. P. BARR, K. U. S. U. S. U. S., 934 F.3d 910 (9th Cir. 2019)

. . . up-to-date record of all minors who are placed in proceedings and remain in INS custody for longer than 72 . . .

MENAKER, v. HOFSTRA UNIVERSITY,, 935 F.3d 20 (2nd Cir. 2019)

. . . Dist. , 801 F.3d 72, 85 (2d Cir. 2015) (quoting 42 U.S.C. § 2000e-2(a)(1) ). 411 U.S. 792, 93 S. . . .

HAWKINS v. I- TV DIGITALIS TAVKOZLESI ZRT. f k a DMCC Rt. DIGI RCS RDS S. A. RCS S. A. DIGI N. V. v. i- TV f k a DMCC Rt. DIGI RCS RDS S. A. RCS S. A. DIGI N. V., 935 F.3d 211 (4th Cir. 2019)

. . . Compagnie des Bauxites de Guinee , 456 U.S. 694, 706, 102 S.Ct. 2099, 72 L.Ed.2d 492 (1982). . . . See J.A. 1571-72 (Plaintiffs' expert report). . . .

WAL- MART STORES, INCORPORATED L. L. C. s v. TEXAS ALCOHOLIC BEVERAGE COMMISSION, 935 F.3d 362 (5th Cir. 2019)

. . . Swint , 456 U.S. 273, 292, 102 S.Ct. 1781, 72 L.Ed.2d 66 (1982) ). . . .

PIZZUTO, Jr. v. BLADES,, 933 F.3d 1166 (9th Cir. 2019)

. . . With respect to the first criterion, the state noted that Pizzuto had "a verbal IQ of 72" - based on . . . Michael Emery in 1985 - but that "[t]he Statute says 70 or below," and "72 is not 70 or below." . . . In addition, because Pizzuto's IQ score of 72 was obtained when he was 28 years old, the state argued . . . The record reflected only a single IQ test score for Pizzuto, a score of 72 on the test administered . . . He contends that his actual IQ could have been five points lower or higher than 72. . . .

UNITED STATES v. C. BROWN, v. N., 934 F.3d 1278 (11th Cir. 2019)

. . . Florida , 457 U.S. 31, 42, 102 S.Ct. 2211, 72 L.Ed.2d 652 (1982) ; see also United States v. . . .

DOCTOR S ASSOCIATES, INC. v. ALEMAYEHU,, 934 F.3d 245 (2nd Cir. 2019)

. . . Uber Techs., Inc. 868 F.3d 66, 72 (2d Cir. 2017). I. Who Decides the Question of Consideration? . . . certain circumstances not relevant here, "any performance which is bargained for is consideration," id. § 72 . . .

IN RE MATTHEWS, In In In In III,, 934 F.3d 296 (3rd Cir. 2019)

. . . sentenced him to 120 months' imprisonment, to be served concurrently on Counts 1, 3, and 5, followed by 72 . . .

COMMITTEE ON JUDICIARY, v. F. MCGAHN II,, 391 F. Supp. 3d 116 (D.D.C. 2019)

. . . Relief ("Compl.") at 1, ¶¶ 1, 72, ECF No. 1. . . . Compl. ¶ 72 n.155. . . .

UNITED STATES v. HERNANDEZ- MARTINEZ, v. v. v. v. v. v. v. v. v. v. v. v. v. v. v. v. v. v. v. v. v. v., 933 F.3d 1126 (9th Cir. 2019)

. . . Ct. 1765, 201 L.Ed.2d 72 (2018), requires that their motions for resentencing be granted, Ninth Circuit . . .

IN RE NATIONAL FOOTBALL LEAGUE S SUNDAY TICKET ANTITRUST LITIGATION, Jr. v. LLC LLC NFL LLC LLC LP LLC LLC NFL LP LLC LP LLC LP Co. LLC LP LLC, 933 F.3d 1136 (9th Cir. 2019)

. . . Nathaniel Grow, Regulating Professional Sports Leagues , 72 Wash. & Lee L. Rev. 573, 617 (2015). . . . Grow, supra , 72 Wash. & Lee L. Rev. at 617. . . .

KELSAY, v. ERNST,, 933 F.3d 975 (8th Cir. 2019)

. . . City of Flandreau , 669 F.3d 867, 871-72 (8th Cir. 2012) ; Johnson v. . . . above her head in frustration while standing ten to fifteen feet away from the officer. 669 F.3d at 871-72 . . .

IN RE DEEPWATER HORIZON v. L. L. C. v. Jr. Sr. M. a v. L. L. C. v. Jr. Sr. v. BP v. L. L. C. v. Jr. Sr. In v. L. L. C. v. Jr. Sr. M. a v. v. Jr. Sr. M. a v. L. L. C. v. Jr. Sr. v. BP v. v. Jr. Sr. In v. L. L. C., 934 F.3d 434 (5th Cir. 2019)

. . . Flint , 275 U.S. [303, 48 S.Ct. 134, 72 L.Ed. 290] (1927), State of Louisiana ex. Rel. Guste v. . . . Flint , 275 U.S. 303, 309, 48 S.Ct. 134, 72 L.Ed. 290 (1927) ; Wiltz v. Bayer CropScience, Ltd. . . .

MCMICHAEL, v. TRANSOCEAN OFFSHORE DEEPWATER DRILLING, INCORPORATED RIGP DCL, L. L. C. USA,, 934 F.3d 447 (5th Cir. 2019)

. . . Each question is worth six possible points, making the maximum score 72 points. . . . Transocean then divides the employee's actual score by 72, producing the Appraisal Score. . . . example, if an employee receives a Total Performance Score of Superior (100%) and receives 62 out of 72 . . . McMichael scored 61% on the Appraisal Score, earning 44 out of 72 possible points. . . . He earned an Appraisal Score of 67%, receiving 48 out of 72 possible points. . . .

UNITED STATES v. SAINZ,, 933 F.3d 1080 (9th Cir. 2019)

. . . Ono , 72 F.3d 101, 102 (9th Cir. 1995), we conclude that the Eleventh Circuit's analysis in Burgess is . . .

NAUMOVSKI, v. NORRIS, 934 F.3d 200 (2nd Cir. 2019)

. . . Dist. , 801 F.3d 72, 88 (2d Cir. 2015). Id. at 85. . . .

OSBORNE, v. HALL,, 934 F.3d 428 (5th Cir. 2019)

. . . State , 961 So. 2d 670, 671-72 (Miss. 2007), abrogated on other grounds by Bell v. . . .

ODDO, v. BIMBO BAKERIES U. S. A. INC., 391 F. Supp. 3d 466 (E.D. Pa. 2019)

. . . Armored Servs., Inc., 780 F.3d 167, 169-72 (3d Cir. 2015) ; see also Schilling v. . . .

IN RE MIAMI METALS I, INC., 603 B.R. 531 (Bankr. S.D.N.Y. 2019)

. . . Biolitec , 528 B.R. at 271-72 (internal quotations omitted). . . .

IN RE MIAMI METALS I, INC., 603 B.R. 727 (Bankr. S.D.N.Y. 2019)

. . . City of New York , 72 F.3d 1051, 1060-61 (2d Cir. 1995). . . . Intertrans Corp. , 650 So. 2d 72, 75 (Fla. 3d Dist. Ct. App. 1994) (quoting Dunham v. . . . (emphasis added); In re Fuel Oil Supply & Terminaling, Inc. , 72 B.R. 752, 758 (S.D. . . .

LIVADITIS, v. DAVIS,, 933 F.3d 1036 (9th Cir. 2019)

. . . Livaditis , 2 Cal.4th 759, 9 Cal.Rptr.2d 72, 831 P.2d 297 (1992). . . .

COEUR D ALENE TRIBE, a v. W. HAWKS A., 933 F.3d 1052 (9th Cir. 2019)

. . . Co. , 194 U.S. 48, 72, 24 S.Ct. 598, 48 L.Ed. 870 (1904) (holding that the statute effectuating the Full . . .

ELI LILLY AND COMPANY, v. HOSPIRA, INC. v. Dr. s Dr. s, 933 F.3d 1320 (Fed. Cir. 2019)

. . . vitamin B12-Worzalla, John, and Arsenyan. '821 application, Sept. 27, 2004, Office Action; DRL J.A. 7868-72 . . .

UNITED STATES v. NG LAP SENG, Ng, Ng W. C., 934 F.3d 110 (2nd Cir. 2019)

. . . Id. at 2371-72 ; see United States v. . . .

REYES, v. FISCHER, J. X., 934 F.3d 97 (2nd Cir. 2019)

. . . addition" of an administratively imposed PRS term to his judicially pronounced sentence, 451 F.3d at 72 . . .

IN RE TOLIVER,, 603 B.R. 420 (Bankr. E.D. Wis. 2019)

. . . Toliver agreed to repay the principal with interest in 72 monthly payments and granted the seller a security . . .

BAKALIAN v. CENTRAL BANK OF REPUBLIC OF TURKEY T. C. v. T. C. v. T. C. v. T. C., 932 F.3d 1229 (9th Cir. 2019)

. . . Rptr. 69, 72 (1967). Nor do they seek the return of a specific piece of personal property. . . .

PILLAR DYNASTY LLC, v. NEW YORK COMPANY, INC., 933 F.3d 202 (2nd Cir. 2019)

. . . Tommy Hilfiger U.S.A., Inc. , 146 F.3d 66, 72 (2d Cir. 1998) ("We have held that an accounting for profits . . .

MARKS JLF, a GWF, a GJH, a GJR, v. HUDSON, 933 F.3d 481 (5th Cir. 2019)

. . . App'x 593, 594 (5th Cir. 2010) (citing Morris , 181 F.3d at 669-72, for the proposition that it is a . . .

DUMONT, v. REILY FOODS COMPANY, 934 F.3d 35 (1st Cir. 2019)

. . . Forte Automation Sys., Inc., 858 F.3d 666, 671-72 (1st Cir. 2017) (same). . . .

UNITED STATES v. DURAN,, 934 F.3d 407 (5th Cir. 2019)

. . . Cain , 570 F.3d 669, 671-72 (5th Cir. 2009) (applying Louisiana's prison mailbox rule). . . .

BOUCHER, v. UNITED STATES DEPARTMENT OF AGRICULTURE,, 934 F.3d 530 (7th Cir. 2019)

. . . Corps Supplement at 72. . . . Corps Supplement at 72-98; see also Corps Manual at 30-32. . . . Corps Supplement at 72-98; Corps Manual at 30-32. . . .

WINDRIDGE OF NAPERVILLE CONDOMINIUM ASSOCIATION, v. PHILADELPHIA INDEMNITY INSURANCE COMPANY,, 932 F.3d 1035 (7th Cir. 2019)

. . . Koloms , 177 Ill.2d 473, 227 Ill.Dec. 149, 687 N.E.2d 72, 75 (1997). . . .

AGUA CALIENTE TRIBE OF CUPE O INDIANS OF PALA RESERVATION, v. SWEENEY, 932 F.3d 1207 (9th Cir. 2019)

. . . L.J. 955, 971-72 (2016). II. . . .

LUXOTTICA GROUP, S. P. A. a v. AIRPORT MINI MALL, LLC, a d. b. a. LLC, a a. k. a. C. C., 932 F.3d 1303 (11th Cir. 2019)

. . . Ives Laboratories, Inc. , 456 U.S. 844, 102 S.Ct. 2182, 72 L.Ed.2d 606 (1982). . . .

KELLY, v. HONEYWELL INTERNATIONAL, INC., 933 F.3d 173 (2nd Cir. 2019)

. . . Ctr. , 87 F.3d 72, 77 (2d Cir. 1996). . . .

CHAVEZ, De E. De De De v. OCCIDENTAL CHEMICAL CORPORATION, a, 933 F.3d 186 (2nd Cir. 2019)

. . . Id. at 1358-72. . . .

IN RE CUTULI v., 389 F. Supp. 3d 1051 (M.D. Fla. 2019)

. . . Compagnie des Bauxites de Guinee , 456 U.S. 694, 706-07, 102 S.Ct. 2099, 72 L.Ed.2d 492 (1982). . . .

KORTRIGHT CAPITAL PARTNERS LP, TY v. INVESTCORP INVESTMENT ADVISERS LIMITED,, 392 F. Supp. 3d 382 (S.D.N.Y. 2019)

. . . (Trial Tr. at 53, 72-73 (Taylor).) . . . (Trial Tr. at 771-72, 853-54 (Vamvakas); Trial Tr. at 1148-49 (Jones); P-230.) . . . Schonfeld, 218 F.3d at 171-72. . . . (Accord Trial Tr. at 943, 970-72, 1043-44 (Erdely).) . . .

C. S. MCCROSSAN INC. v. FEDERAL INSURANCE COMPANY, 932 F.3d 1142 (8th Cir. 2019)

. . . Co. , 761 F.3d 867, 871-72 (8th Cir. 2014), citing Thommes , 641 N.W.2d at 880. . . .

MALDONADO L. Jr. v. RODRIGUEZ, Jr., 932 F.3d 388 (5th Cir. 2019)

. . . Id. at 371-72. . . . Kinney , 367 F.3d at 371-72. The same result should obtain here. . . .

PALIN, v. NEW YORK TIMES COMPANY,, 933 F.3d 160 (2nd Cir. 2019)

. . . New York Times, 376 U.S. at 271-72, 84 S.Ct. 710. . . .

UNITED STATES v. THOMAS,, 933 F.3d 605 (6th Cir. 2019)

. . . Zobel , 696 F.3d 558, 569-72 (6th Cir. 2012) (15-month variance); Lanning , 633 F.3d at 474-76 (18-month . . .

MCDONOUGH A. v. CYCLING SPORTS GROUP, INC. Co., 392 F. Supp. 3d 320 (W.D.N.Y. 2019)

. . . Schulmann , 604 F.3d 72, 76 (2d Cir. 2010) ). . . .

WALLER, v. CITY AND COUNTY OF DENVER, a, 932 F.3d 1277 (10th Cir. 2019)

. . . contends that the district court was permitted-and even mandated-to consider the 2015 reports because Rule 72 . . . Moreover, even assuming for purposes of argument that Rule 72 or § 636(b)(1) would permit a district . . .

UNITED STATES v. PRADO,, 933 F.3d 121 (2nd Cir. 2019)

. . . Id . at 1271-72 n.3. . . .

OXFORD UNIVERSITY BANK, A N. A. CDO CDO v. LANSUPPE FEEDER, LLC,, 933 F.3d 99 (2nd Cir. 2019)

. . . Curran , 456 U.S. 353, 102 S.Ct. 1825, 72 L.Ed.2d 182 (1982), but suggested that these cases were outliers . . .