Southern Family Insurance Co. v. United States, No. 8:05-cv-2158-30MAP, 2010 U.S. Dist. LEXIS 131059 (M.D. Fla. Dec. 1, 2010)

(plaintiff paid taxes on takeout bonus payments paid by state of Florida in relation to Hurricane Andrew in 1992; takeout bonuses were non-shareholder capital contributions under state law that were excludible from gross income; plaintiff entitled to tax refund).