Re: [RPPTL LandTen] Committee Meeting Information and Agenda
Neil:
I wonder if it would be possible for the committee to discuss a
landlord/tenant case with which I have issues. It could be that it has
been discussed prior. I had an eviction action which became complex and
the tenant raised an issue about her equity position. She never proved
her position even during an evidentiary hearing. I held that she had an
oral month to month tenancy. Prior to the evidentiary hearing, her
attorney admitted to the court that he did not have any evidence to
prove her equity position and asked to move to the final hearing for
possession. The Judge still insisted on an evidentiary hearing. In the
end the Judge determined that there was no landlord/tenant relationship
even though there was no evidence that the tenant had any equity
position and the tenant had been paying rent and is still residing
there. She based her ruling on Toledo v Escamilla, 962 So.2d 1028,
District Court of Appeal of Florida, Third District, because she
believes this case states that any oral agreement must be for the
duration of less than 1 year. If it is longer, there is not
landlord/tenant relationship.
I would like some input about this case as well as the type of action I
now need to take to remove the "tenants." This case indicates that it
would be an ejectment action.
Thanks.
Beverly Barnett
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, July 22, 2008 9:29 AM
To: landten@lists.flabarrpptl.org
Subject: [RPPTL LandTen] Committee Meeting Information and Agenda
In conjunction with the RPPTL Section of the Florida Bar Executive
Council Meeting to be held at the Breakers Palm Beach Resort, July
24-27, the Landlord/ Tenant Committee is scheduled to meet on Thursday,
July 24th from 9:30 a.m to 11:30 a.m. [Gulfstream Room 1,2]
Members not present in person may join by conference call:
Call-in information:
Dial-In Number (866-411-5140) and your Conference Code (40809292).
At the specified time, dial your Reservationless-Plus Dial-In Number.
When prompted, enter your Conference Code followed by #.
Attachments:
Meeting Agenda
Case: Pro-Art Dental Lab Inc v. V-Strategic Group LLC
We appreciate your participation.
Neil Shoter, Committee Vice-Chair
*** Please remember to inform your colleagues that joining our
Committee can be easily accomplished by providing their email address to
Committee Chair, Arthur J. Menor, amenor@shutts.com. Thank you.
Neil B. Shoter
Partner
Shutts & Bowen LLP
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL
33401
Direct: (561) 650-8535 | Fax: (561) 822-5525
E-Mail mailto:NShoter@shutts.com | Biography
<http://www.shutts.com/index.cfm/fa/attorney.bio/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | V-Card
<http://www.shutts.com/index.cfm/fa/attorney.vcf/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | Website
http://www.shutts.com/
Please note our new office address above
"SHUTTS-LAW.COM" made the following annotations.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted
U.S. Treasury Department Regulations, we are now required
to advise you that, unless otherwise expressly indicated,
any federal tax advice expressed above was neither
written nor intended by the sender or this firm to be
used and cannot be used by any taxpayer for the purpose
of avoiding penalties that may be imposed under U.S. tax
law. If any person uses or refers to any such tax advice
in promoting, marketing or recommending a partnership or
other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have
been written to support the promotion or marketing by a
person other than the sender or this firm of that
transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances
from an independent tax advisor.
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I will be traveling and unable to attend the call.
A lease for more than a year must be in writing (689.01) so if this is pursuant to some equity claim it can not be a lease if longer than a year. If a party occupies property improperly other than under a landlord tenant relationship, such as a contract purchaser in possession, the action is ejectment.
"Beverly Barnett" beverly.barnett@rdwaller.com 7/23/2008 11:41 AM >>>
Neil:
I wonder if it would be possible for the committee to discuss a
landlord/tenant case with which I have issues. It could be that it has
been discussed prior. I had an eviction action which became complex and
the tenant raised an issue about her equity position. She never proved
her position even during an evidentiary hearing. I held that she had an
oral month to month tenancy. Prior to the evidentiary hearing, her
attorney admitted to the court that he did not have any evidence to
prove her equity position and asked to move to the final hearing for
possession. The Judge still insisted on an evidentiary hearing. In the
end the Judge determined that there was no landlord/tenant relationship
even though there was no evidence that the tenant had any equity
position and the tenant had been paying rent and is still residing
there. She based her ruling on Toledo v Escamilla, 962 So.2d 1028,
District Court of Appeal of Florida, Third District, because she
believes this case states that any oral agreement must be for the
duration of less than 1 year. If it is longer, there is not
landlord/tenant relationship.
I would like some input about this case as well as the type of action I
now need to take to remove the "tenants." This case indicates that it
would be an ejectment action.
Thanks.
Beverly Barnett
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, July 22, 2008 9:29 AM
To: landten@lists.flabarrpptl.org
Subject: [RPPTL LandTen] Committee Meeting Information and Agenda
In conjunction with the RPPTL Section of the Florida Bar Executive
Council Meeting to be held at the Breakers Palm Beach Resort, July
24-27, the Landlord/ Tenant Committee is scheduled to meet on Thursday,
July 24th from 9:30 a.m to 11:30 a.m. [Gulfstream Room 1,2]
Members not present in person may join by conference call:
Call-in information:
Dial-In Number (866-411-5140) and your Conference Code (40809292).
At the specified time, dial your Reservationless-Plus Dial-In Number.
When prompted, enter your Conference Code followed by #.
Attachments:
Meeting Agenda
Case: Pro-Art Dental Lab Inc v. V-Strategic Group LLC
We appreciate your participation.
Neil Shoter, Committee Vice-Chair
*** Please remember to inform your colleagues that joining our
Committee can be easily accomplished by providing their email address to
Committee Chair, Arthur J. Menor, amenor@shutts.com. Thank you.
Neil B. Shoter
Partner
Shutts & Bowen LLP
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL
33401
Direct: (561) 650-8535 | Fax: (561) 822-5525
E-Mail mailto:NShoter@shutts.com | Biography
<http://www.shutts.com/index.cfm/fa/attorney.bio/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | V-Card
<http://www.shutts.com/index.cfm/fa/attorney.vcf/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | Website
http://www.shutts.com/
Please note our new office address above
"SHUTTS-LAW.COM" made the following annotations.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted
U.S. Treasury Department Regulations, we are now required
to advise you that, unless otherwise expressly indicated,
any federal tax advice expressed above was neither
written nor intended by the sender or this firm to be
used and cannot be used by any taxpayer for the purpose
of avoiding penalties that may be imposed under U.S. tax
law. If any person uses or refers to any such tax advice
in promoting, marketing or recommending a partnership or
other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have
been written to support the promotion or marketing by a
person other than the sender or this firm of that
transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances
from an independent tax advisor.
The information in this email transmission is privileged
and confidential. If you are not the intended recipient,
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the intended recipient, you are hereby notified that any
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Pursuant to Internal Revenue Service guidance, be advised that any federal
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tax penalties that may be imposed by the Internal Revenue Service or any
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Yes, please feel free to bring it up tomorrow. I have attached the case
for everyone's review.
Neil B. Shoter
Partner
Shutts & Bowen LLP
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL
33401
Direct: (561) 650-8535 | Fax: (561) 822-5525
E-Mail mailto:NShoter@shutts.com | Biography
<http://www.shutts.com/index.cfm/fa/attorney.bio/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | V-Card
<http://www.shutts.com/index.cfm/fa/attorney.vcf/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | Website
http://www.shutts.com/
Please note our new office address above
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Beverly
Barnett
Sent: Wednesday, July 23, 2008 11:42 AM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Committee Meeting Information and
Agenda
Neil:
I wonder if it would be possible for the committee to discuss a
landlord/tenant case with which I have issues. It could be that it has
been discussed prior. I had an eviction action which became complex and
the tenant raised an issue about her equity position. She never proved
her position even during an evidentiary hearing. I held that she had an
oral month to month tenancy. Prior to the evidentiary hearing, her
attorney admitted to the court that he did not have any evidence to
prove her equity position and asked to move to the final hearing for
possession. The Judge still insisted on an evidentiary hearing. In the
end the Judge determined that there was no landlord/tenant relationship
even though there was no evidence that the tenant had any equity
position and the tenant had been paying rent and is still residing
there. She based her ruling on Toledo v Escamilla, 962 So.2d 1028,
District Court of Appeal of Florida, Third District, because she
believes this case states that any oral agreement must be for the
duration of less than 1 year. If it is longer, there is not
landlord/tenant relationship.
I would like some input about this case as well as the type of
action I now need to take to remove the "tenants." This case indicates
that it would be an ejectment action.
Thanks.
Beverly Barnett
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, July 22, 2008 9:29 AM
To: landten@lists.flabarrpptl.org
Subject: [RPPTL LandTen] Committee Meeting Information and
Agenda
In conjunction with the RPPTL Section of the Florida Bar
Executive Council Meeting to be held at the Breakers Palm Beach Resort,
July 24-27, the Landlord/ Tenant Committee is scheduled to meet on
Thursday, July 24th from 9:30 a.m to 11:30 a.m. [Gulfstream Room 1,2]
Members not present in person may join by conference call:
Call-in information:
Dial-In Number (866-411-5140) and your Conference Code
(40809292).
At the specified time, dial your Reservationless-Plus Dial-In
Number.
When prompted, enter your Conference Code followed by #.
Attachments:
Meeting Agenda
Case: Pro-Art Dental Lab Inc v. V-Strategic Group LLC
We appreciate your participation.
Neil Shoter, Committee Vice-Chair
*** Please remember to inform your colleagues that joining
our Committee can be easily accomplished by providing their email
address to Committee Chair, Arthur J. Menor, amenor@shutts.com. Thank
you.
Neil B. Shoter
Partner
Shutts & Bowen LLP
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm
Beach, FL 33401
Direct: (561) 650-8535 | Fax: (561) 822-5525
E-Mail mailto:NShoter@shutts.com | Biography
<http://www.shutts.com/index.cfm/fa/attorney.bio/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | V-Card
<http://www.shutts.com/index.cfm/fa/attorney.vcf/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | Website
http://www.shutts.com/
Please note our new office address above
"SHUTTS-LAW.COM" made the following annotations.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted
U.S. Treasury Department Regulations, we are now required
to advise you that, unless otherwise expressly indicated,
any federal tax advice expressed above was neither
written nor intended by the sender or this firm to be
used and cannot be used by any taxpayer for the purpose
of avoiding penalties that may be imposed under U.S. tax
law. If any person uses or refers to any such tax advice
in promoting, marketing or recommending a partnership or
other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have
been written to support the promotion or marketing by a
person other than the sender or this firm of that
transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances
from an independent tax advisor.
The information in this email transmission is privileged
and confidential. If you are not the intended recipient,
nor the employee or agent responsible for delivering it to
the intended recipient, you are hereby notified that any
dissemination or copying of this transmission (including
any attachments) is strictly prohibited. If you have
received this email in error, please notify the sender by
email reply. Thank you.
---======
"SHUTTS-LAW.COM" made the following annotations.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted
U.S. Treasury Department Regulations, we are now required
to advise you that, unless otherwise expressly indicated,
any federal tax advice expressed above was neither
written nor intended by the sender or this firm to be
used and cannot be used by any taxpayer for the purpose
of avoiding penalties that may be imposed under U.S. tax
law. If any person uses or refers to any such tax advice
in promoting, marketing or recommending a partnership or
other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have
been written to support the promotion or marketing by a
person other than the sender or this firm of that
transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances
from an independent tax advisor.
The information in this email transmission is privileged
and confidential. If you are not the intended recipient,
nor the employee or agent responsible for delivering it to
the intended recipient, you are hereby notified that any
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any attachments) is strictly prohibited. If you have
received this email in error, please notify the sender by
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---============
And remember very recently other case law I think just circulated spoke
expressly to the ejectment issue in terms of pleadings and the summons
time frame too (no entitlement apparently to the rapid summons).
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David
Weisman
Sent: Wednesday, July 23, 2008 12:00 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Committee Meeting Information and Agenda
I will be traveling and unable to attend the call.
A lease for more than a year must be in writing (689.01) so if this is
pursuant to some equity claim it can not be a lease if longer than a
year. If a party occupies property improperly other than under a
landlord tenant relationship, such as a contract purchaser in
possession, the action is ejectment.
Neil:
I wonder if it would be possible for the committee to discuss a
landlord/tenant case with which I have issues. It could be that it has
been discussed prior. I had an eviction action which became complex and
the tenant raised an issue about her equity position. She never proved
her position even during an evidentiary hearing. I held that she had an
oral month to month tenancy. Prior to the evidentiary hearing, her
attorney admitted to the court that he did not have any evidence to
prove her equity position and asked to move to the final hearing for
possession. The Judge still insisted on an evidentiary hearing. In the
end the Judge determined that there was no landlord/tenant relationship
even though there was no evidence that the tenant had any equity
position and the tenant had been paying rent and is still residing
there. She based her ruling on Toledo v Escamilla, 962 So.2d 1028,
District Court of Appeal of Florida, Third District, because she
believes this case states that any oral agreement must be for the
duration of less than 1 year. If it is longer, there is not
landlord/tenant relationship.
I would like some input about this case as well as the type of action I
now need to take to remove the "tenants." This case indicates that it
would be an ejectment action.
Thanks.
Beverly Barnett
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, July 22, 2008 9:29 AM
To: landten@lists.flabarrpptl.org
Subject: [RPPTL LandTen] Committee Meeting Information and Agenda
In conjunction with the RPPTL Section of the Florida Bar Executive
Council Meeting to be held at the Breakers Palm Beach Resort, July
24-27, the Landlord/ Tenant Committee is scheduled to meet on Thursday,
July 24th from 9:30 a.m to 11:30 a.m. [Gulfstream Room 1,2]
Members not present in person may join by conference call:
Call-in information:
Dial-In Number (866-411-5140) and your Conference Code (40809292).
At the specified time, dial your Reservationless-Plus Dial-In Number.
When prompted, enter your Conference Code followed by #.
Attachments:
Meeting Agenda
Case: Pro-Art Dental Lab Inc v. V-Strategic Group LLC
We appreciate your participation.
Neil Shoter, Committee Vice-Chair
*** Please remember to inform your colleagues that joining our
Committee can be easily accomplished by providing their email address to
Committee Chair, Arthur J. Menor, amenor@shutts.com. Thank you.
Neil B. Shoter
Partner
Shutts & Bowen LLP
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL
33401
Direct: (561) 650-8535 | Fax: (561) 822-5525
E-Mail mailto:NShoter@shutts.com | Biography
<http://www.shutts.com/index.cfm/fa/attorney.bio/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | V-Card
<http://www.shutts.com/index.cfm/fa/attorney.vcf/atty/466a1d2b-4049-425b
-af4b-a56f3cb8a441/Neil_B_Shoter.cfm/> | Website
http://www.shutts.com/
Please note our new office address above
"SHUTTS-LAW.COM" made the following annotations.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted
U.S. Treasury Department Regulations, we are now required
to advise you that, unless otherwise expressly indicated,
any federal tax advice expressed above was neither
written nor intended by the sender or this firm to be
used and cannot be used by any taxpayer for the purpose
of avoiding penalties that may be imposed under U.S. tax
law. If any person uses or refers to any such tax advice
in promoting, marketing or recommending a partnership or
other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have
been written to support the promotion or marketing by a
person other than the sender or this firm of that
transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances
from an independent tax advisor.
The information in this email transmission is privileged
and confidential. If you are not the intended recipient,
nor the employee or agent responsible for delivering it to
the intended recipient, you are hereby notified that any
dissemination or copying of this transmission (including
any attachments) is strictly prohibited. If you have
received this email in error, please notify the sender by
email reply. Thank you.
---======
The information contained in this transmission may be attorney/client
privileged and confidential. It is intended only for the use of the
individual or entity named above. If the reader of this message is not
the
intended recipient, you are hereby notified that any dissemination,
distribution or copying of this communication is strictly prohibited.
If you have received this communication in error, please notify us
immediately by reply e-mail.
Pursuant to Internal Revenue Service guidance, be advised that any
federal
tax advice contained in this written or electronic communication,
including
any attachments or enclosures, is not intended or written to be used and
it
cannot be used by any person or entity for the purpose of (i) avoiding
any
tax penalties that may be imposed by the Internal Revenue Service or any
other U.S. Federal taxing authority or agency or (ii) promoting,
marketing
or recommending to another party any transaction or matter addressed
herein.
landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
Beverly,
If your case is commercial, check out Hamilton v. Tanner, 962 So. 2d 997
(Fla. 2d DCA 2008): "An oral lease pursuant to which rent is payable
monthly is deemed to be a month-to-month tenancy at will. §83.01, Fla Stat.
(1997). Such a lease does not violate the statute of frauds merely because
it continues in effect for more than a year." If residential, see
§83.46(2), Fla. Stat., to the same effect.
The Third DCA in Toledo v. Escamilla did not consider the periodicity of the
rental payments (monthly?), only the fact that the tenant had occupied the
premises for four years without a written lease. If the Court had, the
outcome might have been different. This case should be limited to its
unique facts, to wit, that the occupant paid mortgage payments and condo
maintenance assessments and made improvements, thinking that she was an
owner with her former boyfriend. The Third DCA is just plain wrong in
stating that, by virtue of the defendant's having asserted in her answer
that she was not a tenant and was an equitable owner of the property,
ejectment, not eviction, ipso facto became the proper remedy and the case
should have been transferred to the Circuit Court. Since when does a
plaintiff lose the right to maintain and present his cause of acton based on
his theory of the case by virtue of the defendant's raising her own theory
in her defenses? Moreover, when equitable defenses to an eviction are
filed, the County Court is not ousted of its jurisdiction to determine if a
landlord-tenant relationship exists and to award possession, if appropriate.
See State ex rel. Hillman v. Hutchins, 158 So. 716 (Fla. 1935), which is
right on point.
Regardless, the statute of frauds has no application to leases or contracts
that have been performed. It applies only to executory contracts -
contracts that have not yet been performed - and prevents a party from
recovering for a breach of that executory contract, e.g., a refusal of one
party to proceed with the contract. In other words, the statute of frauds
would normally have no relevancy in an action to evict a tenant.
Beverly, your judge is just plain wrong in treating your case as anything
other than a landlord/tenant relationship and a month-to-month oral tenancy
if the tenant was paying monthly. Good luck.
Warren P . Gammill, Esq.
Law Offices of Warren P. Gammill
Suite 1050, Courthouse Tower
44 West Flagler Street
Miami, Florida 33130
Telephone: (305) 579-0000
Telecopier: (305) 371-6927
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Beverly Barnett
Sent: Wednesday, July 23, 2008 11:42 AM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Committee Meeting Information and Agenda
Neil:
I wonder if it would be possible for the committee to discuss a
landlord/tenant case with which I have issues. It could be that it has been
discussed prior. I had an eviction action which became complex and the
tenant raised an issue about her equity position. She never proved her
position even during an evidentiary hearing. I held that she had an oral
month to month tenancy. Prior to the evidentiary hearing, her attorney
admitted to the court that he did not have any evidence to prove her equity
position and asked to move to the final hearing for possession. The Judge
still insisted on an evidentiary hearing. In the end the Judge determined
that there was no landlord/tenant relationship even though there was no
evidence that the tenant had any equity position and the tenant had been
paying rent and is still residing there. She based her ruling on Toledo v
Escamilla, 962 So.2d 1028, District Court of Appeal of Florida, Third
District, because she believes this case states that any oral agreement must
be for the duration of less than 1 year. If it is longer, there is not
landlord/tenant relationship.
I would like some input about this case as well as the type of action I now
need to take to remove the tenants. This case indicates that it would be
an ejectment action.
Thanks.
Beverly Barnett
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B. Shoter
Sent: Tuesday, July 22, 2008 9:29 AM
To: landten@lists.flabarrpptl.org
Subject: [RPPTL LandTen] Committee Meeting Information and Agenda
In conjunction with the RPPTL Section of the Florida Bar Executive Council
Meeting to be held at the Breakers Palm Beach Resort, July 24-27, the
Landlord/ Tenant Committee is scheduled to meet on Thursday, July 24th from
9:30 a.m to 11:30 a.m. [Gulfstream Room 1,2]
Members not present in person may join by conference call:
Call-in information:
Dial-In Number (866-411-5140) and your Conference Code (40809292).
At the specified time, dial your Reservationless-Plus Dial-In Number.
When prompted, enter your Conference Code followed by #.
Attachments:
Meeting Agenda
Case: Pro-Art Dental Lab Inc v. V-Strategic Group LLC
We appreciate your participation.
Neil Shoter, Committee Vice-Chair
*** Please remember to inform your colleagues that joining our Committee
can be easily accomplished by providing their email address to Committee
Chair, Arthur J. Menor, amenor@shutts.com. Thank you.
Neil B. Shoter
Partner
Shutts & Bowen LLP
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL 33401
Direct: (561) 650-8535 | Fax: (561) 822-5525
mailto:NShoter@shutts.com E-Mail |
<http://www.shutts.com/index.cfm/fa/attorney.bio/atty/466a1d2b-4049-425b-af4
b-a56f3cb8a441/Neil_B_Shoter.cfm/> Biography |
<http://www.shutts.com/index.cfm/fa/attorney.vcf/atty/466a1d2b-4049-425b-af4
b-a56f3cb8a441/Neil_B_Shoter.cfm/> V-Card | http://www.shutts.com/
Website
Please note our new office address above
"SHUTTS-LAW.COM" made the following annotations.
--
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted
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