- 2 -
FINDINGS OF FACT . . . . . . . . . . . . . . . . 22
OPINION . . . . . . . . . . . . . . . . . . . . 22
B. Schedule C Gains From Property Sales . . . . . . 23
1. Florida Fruit Belt Subdivision (OS-06) . . . 23
FINDINGS OF FACT . . . . . . . . . . . . . 23
OPINION . . . . . . . . . . . . . . . . . . 24
2. Susan’s Lakefront Estate (OS-03) . . . . . . 28
FINDINGS OF FACT . . . . . . . . . . . . . 28
OPINION . . . . . . . . . . . . . . . . . . 29
3. High Plains Property (OS-35) . . . . . . . . 30
FINDINGS OF FACT . . . . . . . . . . . . . 30
OPINION . . . . . . . . . . . . . . . . . . 31
4. Silver Lake (OS-1.4) . . . . . . . . . . . . 36
FINDINGS OF FACT . . . . . . . . . . . . . 36
OPINION . . . . . . . . . . . . . . . . . . 37
5. East Lake Vista (OS-47) . . . . . . . . . . 38
FINDINGS OF FACT . . . . . . . . . . . . . 38
OPINION . . . . . . . . . . . . . . . . . . 42
6. Grissom Parcels (OS-1.3) . . . . . . . . . . 52
FINDINGS OF FACT . . . . . . . . . . . . . 52
OPINION . . . . . . . . . . . . . . . . . . 53
7. Arrowhead Lakes Subdivision (OR-2),
Angel-Royse Property (OS-39) . . . . . . . 58
FINDINGS OF FACT . . . . . . . . . . . . . 58
OPINION . . . . . . . . . . . . . . . . . . 60
8. Prather Ranch Property (OR-01) . . . . . . . 65
FINDINGS OF FACT . . . . . . . . . . . . . 65
OPINION . . . . . . . . . . . . . . . . . . 68
9. Citrus County Property . . . . . . . . . . . 75
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Last modified: May 25, 2011