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Clifford Timothy Gray
Clifford Timothy Gray
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Bar #602345(FL)     License for 38 years
Tallahassee FL

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Bankruptcy No. 86-1531-BKC-3P2  In Re Ryan  (1987)
United States Bankruptcy Court, M.D. Florida Filed: Jan. 29, 1987 Citations: 69 B.R. 598
69 B.R. 598 (1987) In re Charles B. RYAN, Jr., Carol B. Ryan, Debtors. Bankruptcy No. 86-1531-BKC-3P2. United States Bankruptcy Court, M.D. Florida, Jacksonville Division. January 29, 1987. Robert Altman, Keystone Heights, Fla., for debtors. *599 Earl M. Barker, Jr., Jacksonville, Fla., for Federal Land Bank. Dorothea Beane, Jacksonville, Fla., for Farmer's Home Admin. Jerry A. Funk, Jacksonville, Fla., Trustee. Hugh A. Carithers, Jr., Jacksonville, Fla., for Hastings Potato Growers Assn. ORDER D..
15-006122  ABACUS SETTLEMENTS, LLC, A NEW YORK LIMITED LIABILITY COMPANY vs OFFICE OF INSURANCE REGULATION  (2015)
Division of Administrative Hearings, Florida Filed: Oct. 29, 2015
Whether the Florida Office of Insurance Regulation (OIR or Respondent) should approve the application submitted by Abacus Settlements, LLC (Abacus or Petitioner), for a license to operate as a viatical settlement provider in Florida.Petitioner proved that its application for a license as a viatical settlement provider in Florida should be approved.
15-002495  IMH HEALTHCARE, LLC vs OFFICE OF INSURANCE REGULATION  (2015)
Division of Administrative Hearings, Florida Filed: May 04, 2015
Whether Petitioner, IMH Healthcare, LLC, was required to submit an application for acquisition of Westport Holdings Tampa, L.P., d/b/a University Village, a specialty insurer licensed to operate a facility that undertakes to provide continuing care, pursuant to section 628.4615, Florida Statutes, and, if so, whether Petitioner has proven its entitlement to approval of the acquisition application.Petitioner was not required to file an acquisition application upon acquisition of a one-percent general partner ownership interest in a CCRC, but if an application is required, it should be denied.
12-000439  PREMIER GROUP INSURANCE COMPANY vs OFFICE OF INSURANCE REGULATION  (2012)
Division of Administrative Hearings, Florida Filed: Jan. 31, 2012
The issues to be resolved in this case are what amount of federal income tax expense is properly included as an expense in Premier's excessive profits filings for the years 2005-2007, and in light of that deduction, how much Petitioner must refund as excessive profits pursuant to section 627.215, Florida Statutes (2009)?Petitioner demonstrated a reasonable methodology for allocation of federal income tax expense for purposes of excess profit reporting pursuant to Section 627.215.
12-001201RU  PREMIER GROUP INSURANCE COMPANY vs OFFICE OF INSURANCE REGULATION AND THE FINANCIAL SERVICES COMMISSION  (2012)
Division of Administrative Hearings, Florida Filed: Apr. 04, 2012
At issue in this case is whether Respondents, the Office of Insurance Regulation ("OIR" or "the Office") or the Financial Services Commission ("the Commission") have developed agency statements of general applicability meeting the definition of a rule in section 120.52(10), Florida Statutes (2011), governing its review, evaluation, recalculation, and disposition of excessive profits filings submitted pursuant to section 627.215, Florida Statutes (2011). If so, it must be determined whether those statements have been adopted as rules pursuant to the rulemaking process in section 120.54(1).Petitioner demonstrated that Office's policy of not allowing federal income tax as an expense for excess profits filings meets the definition a rule that has not been deopted pursuant to Section 120.54.

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