Business and Tax Lawyer Blog

The Florida Department of Environmental Regulation governs state liability for business owners who possess petroluem tanks on their land. The Federal Act that most states imitate or adopt in their own state laws is the Comprehensive Enviornmental Response, Compensation, and Liability Act, otherwise known as (CERCLA).

The Environmental Protection Agency (EPA) is responsible for enforcing the federal environmental regulations. Both Florida and federal law hold persons liable for petroleum discharge(s) if the person contributed in any way to the discharge or if the person owned or operated the land from which the discharge occurred.

Cleanup costs can be astronomical. Normally, the government will pay for the cleanup costs up front and seek reimbursement from the liable parties later. If a private party has property damage or suffers physical harm from the discharge, that party can sue for those damages but must do so within the applicable statute of limitations period.

New owners who purchase land without knowledge of present contamination may avoid liability. This is known as the "innocent purchaser" defense and it is a defense to both state and federal claims. However, the new owner should make all appropriate inquiries before buying the land or else the defense will not be available.

Appropriate inquiries include asking the former owner questions about the land and using contractors in that field to survey the land for matters that may have some environmental impact. If a purchaser makes appropriate inquiries and buys the land without knowledge of the contamination, then that owner should avoid liability.

Continue reading " Present, Past and Future Liability for Petroleum Product Landowners " »

Former Lehman Bros. trader Lawrence McDonald told a University of North Florida audience last month that "the party is just getting started" in the legal fallout from the failure and Chapter 11 bankruptcy filing of the major Wall Street investment banking and securities brokerage firm.

McDonald, co-author of A Colossal Failure of Common Sense: The Inside Story of the Collapse of Lehman Brothers, said that regulators and prosecutors have already contacted many of the whistle-blowers who helped him write the book.

Lehman executives are potential targets for alleged accounting fraud prosecution in what the company called "Repo 105" transactions, an accounting loophole that allows a company to temporarily sell securities in order to move them off its balance sheets prior to the release of quarterly earnings, and then repurchase them after quarterly results are announced.

McDonald said that "Lehman Brothers told the world that they were in the moving business, not the storage business. They were wrong."

He places the blame for the collapse of Lehman squarely on the shoulders of top executives: "The collapse of Lehman Brothers comes down to one sentence: There were 24,992 people making money and eight guys losing it."

Making wise business decisions sometimes requires the help of savvy legal and tax counsel. If your company could use some assistance, contact our Jacksonville, Florida business and tax law firm.

Businesses today are under increasing pressure to demonstrate profitability, which many do by reducing headcount. If you feel you have been a victim of wrongful termination, you may have legal recourse in Florida.

Wrongful termination may apply if you:

Have a written contract – while most employment is "at will" – meaning an employee can be fired for any reason at any time – having a formal contract may entitle you to additional protections.

Have an implied contract – if you have an agreement with your employer based on things your employer has said or done, this could also void the "at will" status of your employment. However, this can be difficult to prove, particularly in Florida.

Can prove a breach of good faith – if your employer has acted unfairly, you may have a claim for a breach of good faith and fair dealing.

Can prove retaliation – if you have been fired because you filed a complaint with the EEOC or have formally complained about your employer, you may have a claim for retaliation.

Are a whistle blower – employees who report unlawful activities or actions that could cause public harm are protected by whistle-blower laws.

Can prove defamation – if your employer has damaged your reputation through false statements to others.

Can prove fraud – if your employer intentionally tricked you or acted deviously on purpose.

If you think you may be a victim of wrongful termination and need more information, contact Wood, Atter & Wolf, P.A. a Jacksonville, Florida business and tax law firm.

If you are a Florida employer, you need to know both the state and federal laws that govern a company's relationship with its employees. Some key considerations are:

At-Will Employment – Florida employees are considered to be "at will", and can be terminated for any legal reason; but there are many exceptions to this rule. Florida employees who have employment contracts are not considered "at will" employees, and can only be fired for reasons outlined in the contract.

Workplace Safety – even though Florida repealed its Occupational Safety and Health Act in 2000, employers must still provide a work environment that is free of known hazards that result in serious injury or death.

Workplace Injury – in Florida, injured employees receive automatic compensation benefits for on-the-job injuries, which are considered to be the exclusive remedy against the employer, even in the event of employer negligence.

Discrimination/Wrongful Termination – Florida employers are not allowed to terminate or discriminate against employees on the basis of race, age, sex, religion, national origin, disability or pregnancy.

There are many other Florida employment-related regulations that employers need to follow, including some governing pre- and post-employment behavior.

For more information on Florida employment law, contact Wood, Atter & Wolf, P.A., a Jacksonville, Florida business and tax law firm.

The Center for Science in the Public Interest, a consumer advocacy group, threatened to file a lawsuit against McDonald's claiming that the fast-food giant "unfairly and deceptively" markets its Happy Meals toys to children. CSPI argues that McDonald's engages in marketing tactics that influence children into nagging their parents to take them to McDonald's so the children can get the toy inside the Happy Meal. The consequence? Obese children, says CSPI. The consumer advocacy group believes the toys inside Happy Meals violate state consumer protection laws in Massachusetts, Texas, the District of Columbia, New Jersey, and California.


In 2007, McDonald's pledged to advertise two types of Happy Meals to children under the age of 12: one with four Chicken McNuggets, a side of sliced apples with caramel dip and low-fat milk; or one with a hamburger, apples and low-fat milk. Both meals are less than 600 calories. However, CSPI argues that children still go to McDonald's and order the unhealthy meals. To read more about CSPI's suit against McDonald's see McDonald's Threatened With Lawsuit for Pairing Toys With Happy Meals.

Continue reading " McDonald's Threatened With Lawsuit Over its Happy Meal Toys " »

America is a nation of inventors. If you have a great idea and are considering obtaining a patent for it, there are several things you need to take into consideration before applying:

Does it already exist? Be sure you conduct a thorough patent search to ensure that your invention is something new.

Does your invention qualify? You cannot patent an idea. You must also be able to demonstrate that your invention is new and how it works. Plus, your invention cannot have been for sale or known about for more than a year before the patent application is filed.

Have you kept good records? You should have kept careful written records of each step in your invention process, with descriptions and diagrams that demonstrate how you came up with the idea. You may also need to have built and tested a prototype.

Does your invention have commercial potential? Applying for a patent takes time and money, so you should be sure your invention has commercial potential before you apply. Doing research on the market and assessing demand will help you determine if it is worth it to file for a patent.

If you have an invention that meets all these qualifications and are interested in learning more about the patent process, contact our Jacksonville, Florida business and tax law firm.