Cases from cite.case.law:

FARREY S WHOLESALE HARDWARE CO. INC. v. COLTIN ELECTRICAL SERVICES, LLC VCC, LLC LLC, s Co. a v. LLC, a VCC, LLC, a LLC, a s Co. v. LLC VCC, LLC LLC,, 263 So. 3d 168 (Fla. App. Ct. 2018)

. . . which included an action to declare Farrey's claim of lien fraudulent and unenforceable under section 713.31 . . . the contract does not convert such a good faith dispute into a fraudulent lien as provided in section 713.31 . . . his or her claim with such willful and gross negligence as to amount to a willful exaggeration .... § 713.31 . . . of lien, or a good faith dispute as to the amount due does not constitute a willful exaggeration." § 713.31 . . .

PERLBERG, v. LUBERCY ASIA HOLDINGS, LLC,, 247 So. 3d 627 (Fla. App. Ct. 2018)

. . . determined that Lubercy is entitled to prevailing party fees and punitive damages pursuant to section 713.31 . . . the trial court's determination that Lubercy is entitled to prevailing party fees pursuant to section 713.31 . . .

NEWMAN, v. GUERRA,, 208 So. 3d 314 (Fla. Dist. Ct. App. 2017)

. . . . § 713.31.” . . . The homeowner sought an award of attorney’s fees and costs pursuant to section 713.31, Florida Statutes . . . He contends that where a party seeks attorney’s fees and costs as damages pursuant to section 713.31 . . . The contractor argues that section 713.31 (2)(c) allows an owner to recover attorney’s fees only if the . . . The homeowner’s argument relies on case law applying the pre-2007 version of section 713.31(2)(c). . . .

T- QUIP OF FLORIDA, INC. v. C. TIETIG, 207 So.3d 958 (Fla. Dist. Ct. App. 2016)

. . . filed suit, alleging the following three causes of action: (1) fraud based upon violations of section 713.31 . . .

GATOR BORING TRENCHING, INC. v. WESTRA CONSTRUCTION CORP. a a, 210 So. 3d 175 (Fla. Dist. Ct. App. 2016)

. . . Also, Westra filed a counterclaim under section 713.31 (2)(c) for the alleged fraudulent lien against . . . Thus, under section 713.31(2), “[a] claim of lien that overstates the amount claimed is not necessarily . . . See § 713.31(2)(b) (“[A] minor mistake or error in a claim of lien ... does not constitute a willful . . . The question of whether Gator’s lien is fraudulent within the meaning of section 713.31 is an issue of . . . See § 713.31(2)(b); see also Politano, 9 So.3d at 16; Vinci, 509 So.2d at 1132. . . .

In STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT NO., 199 So. 3d 234 (Fla. 2016)

. . . hen in the official records pursuant to part I of chapter 713 is subject to the fraud provisions of § 713.31 . . .

N. WELLS O. v. HALMAC DEVELOPMENT, INC., 189 So. 3d 1015 (Fla. Dist. Ct. App. 2016)

. . . [and] that he was entitled to attorney’s fees as the prevailing party under Florida Statute § 713.31. . . . claim to be determined the prevailing party under the authority of Hollub ... and Florida Statute § 713.31 . . . it found that Castro’s position was “arguably supported” under the authority of Hollub and section 713.31 . . . Section 713.31(2)(c), Florida Statutes (2012) provides: An owner against whose interest in real property . . .

IBERIABANK, a v. COCONUT LLC, a v. HG LLC, a HG LLC, v. HG LLC, v. a, 984 F. Supp. 2d 1283 (M.D. Ala. 2013)

. . . Stat. § 713.31(2)(a). . . . Stat. § 713.31(2)(b). . . . Stat. § 713.31(2)(b). . . . Stat. § 713.31(2)(c); Sharrard, 892 So.2d at 1096. . . . Stat. § 713.31(2)(c). . . .

P. MEDELLIN v. MLA CONSULTING, INC. d b a, 69 So. 3d 372 (Fla. Dist. Ct. App. 2011)

. . . its contract with Appellants, a finding that the lien filed by UBuildlt was fraudulent under section 713.31 . . . Section 713.31(2) provides, in relevant part: (a) Any lien asserted under this part in which the lienor . . . “If there is a minor mistake or a good faith dispute as to the amount owed ... the statute [section 713.31 . . . Section 713.31(2)(b) provides, instead, that neither a good faith dispute as to the amount owed nor a . . . Accordingly, the trial court misinterpreted section 713.31 when it determined that it could not address . . .

SAM RODGERS PROPERTIES, INC. v. CHMURA,, 61 So. 3d 432 (Fla. Dist. Ct. App. 2011)

. . . . § 713.31(2)(a). . . . Ligon, 892 So.2d 1092, 1096 (Fla. 2d DCA 2004) (quoting § 713.31(2)(b)). Mrs. . . .

BRUCE TANSEY CUSTOM CARPENTRY, INC. a v. W. GOODMAN S., 33 So. 3d 70 (Fla. Dist. Ct. App. 2010)

. . . Count II was directed against Custom Carpentry and sought punitive damages pursuant to section 713.31 . . . 2006 by Custom Carpentry, the trial court found that both liens were fraudulent as defined by section 713.31 . . .

ZUPNIK HAVERLAND, L. L. C. v. CURRENT BUILDERS OF FLORIDA, INC., 7 So. 3d 1132 (Fla. Dist. Ct. App. 2009)

. . . .” § 713.31(2)(b), Fla. Stat. . . .

POLITANO, v. GPA CONSTRUCTION GROUP,, 9 So. 3d 15 (Fla. Dist. Ct. App. 2008)

. . . Paragraph 713.31(2)(a), Florida Statutes (2007), defines a fraudulent lien as one where “the lienor has . . .

C. BRANCA, v. UNITED STATES, 312 F. App'x 160 (11th Cir. 2008)

. . . . §§ 713.31(2)(b) and 713.901(4), and demanding relief in the form of a declaratory judgment cancelling . . . Stat. § 713.31(2)(b) & (c). . . .

LANGLEY, v. KNOWLES, 958 So. 2d 1149 (Fla. Dist. Ct. App. 2007)

. . . . § 713.31, Fla. Stat. (2004). . § 713.29, Fla. Stat. (2004). . . . .

LANDING GROUP OF TAMPA, INC. v. R. KIFNER, 951 So. 2d 1014 (Fla. Dist. Ct. App. 2007)

. . . Kifners filed a complaint against Landing Group, in which they brought an action “pursuant to Section [713.31 . . .

MASHAN CONTRACTORS, INC. v. W. BAILEY F. V. II, H., 922 So. 2d 330 (Fla. Dist. Ct. App. 2006)

. . . With regard to the claim for fraudulent lien under section 713.31, Florida Statutes, there has in recent . . . Id. § 713.31(2)(b). We find no error in the rejection of the claim of fraudulent lien. . . . See § 713.31(2)(c), Fla. Stat. However, that counterclaim was unsuccessful. . . .

J. W. ROLLE DEVELOPMENT CORP. v. NEUMAN,, 910 So. 2d 349 (Fla. Dist. Ct. App. 2005)

. . . See § 713.31(2)(a), Fla. Stat. (2001). We reverse. . . . In addition, the trial court misinterpreted section 713.31, Florida Statutes (2001), when it awarded . . . Section 713.31(2)(c) merely provides that the punitive damages cannot exceed that amount. . . .

J. SHARRARD, v. LIGON, 892 So. 2d 1092 (Fla. Dist. Ct. App. 2004)

. . . Analysis Section 713.31(2)(a) defines a “fraudulent lien” as: Any lien asserted under this part in which . . . Section 713.31(2) makes a fraudulent lien unenforceable and gives the owner a claim for compensatory . . . Pursuant to section 713.31(2)(a), a claim of lien that overstates the amount claimed is not fraudulent . . . The Contractor contends that pursuant to section 713.31(2)(b), his conduct was a minor mistake or error . . . The Relief Granted Pursuant to section 713.31(2)(b), the fraudulent nature of the Contractor’s amended . . .

In M. B. HAYES, INC. M. B. v., 305 B.R. 361 (Bankr. M.D. Fla. 2003)

. . . Fraudulent liens are governed by Section 713.31 Florida Statutes. . . . Fl.St. § 713.31(2)(a). . . .

A. CASTIELLO, v. SWEETWATER HOMES OF CITRUS, INC., 843 So. 2d 1019 (Fla. Dist. Ct. App. 2003)

. . . answered and counterclaimed, asserting that the construction lien was fraudulent within the meaning of § 713.31 . . . Fraudulent liens are governed by § 713.31, Florida Statutes, which provides in essence that a construction . . . See § 713.31(2)(b), Florida Statutes; Delta Painting, 710 So.2d at 664. . . .

LEVIN v. PALM COAST BUILDERS AND CONSTRUCTION, INC. a, 840 So. 2d 316 (Fla. Dist. Ct. App. 2003)

. . . Whether this was willful exaggeration under section 713.31(2)(a) was an issue of fact. . . . matter of law to award them punitive damages after finding the lien to be fraudulent, relying on section 713.31 . . .

DCC CONSTRUCTORS, INC. v. YACHT CLUB SOUTHEASTERN, INC., 839 So. 2d 731 (Fla. Dist. Ct. App. 2003)

. . . and the insurance company’s counterclaim and affirmative defenses of fraudulent lien under Section 713.31 . . .

ALLEN MORRIS CONSTRUCTION COMPANY, INC. v. SALAZAR a k a a k a, 766 So. 2d 360 (Fla. Dist. Ct. App. 2000)

. . . In their counterclaim, the owners pled a claim for attorney’s fees under section 713.31, Florida Statutes . . . While the chairman could not recall whether the discussion involved section 713.29 or section 713.31, . . . Section 713.31 does not—and the owners withdrew their claim under section 713.31 during the arbitration . . .

SANTIAGO, v. EMERGENCY INSURANCE RESTORATION SERVICES, INC., 751 So. 2d 729 (Fla. Dist. Ct. App. 2000)

. . . In any event, however, we do not agree that Santiago has waived her right under section 713.31, Fla. . . .

RENAISSANCE STONEWORKS, INC. v. OCEAN BEACH INC. CORP., 744 So. 2d 522 (Fla. Dist. Ct. App. 1999)

. . . Coastal Sheet Metal & Roofing, Inc., 569 So.2d 845 (Fla. 1st DCA 1990); § 713.31(2)(b), Fla. . . .

ONIONSKIN, INC. v. DeCICCIO,, 720 So. 2d 257 (Fla. Dist. Ct. App. 1998)

. . . See § 713.31, Fla. Stat. (1997). . . .

PONCE INVESTMENTS, INC. v. FINANCIAL CAPITAL OF AMERICA,, 718 So. 2d 280 (Fla. Dist. Ct. App. 1998)

. . . negative ruling on their claim that the Purchaser’s statutory lien was fraudulent, as defined by section 713.31 . . . the Purchaser acted on good faith, thereby precluding the finding of a fraudulent lien, see section 713.31 . . . The Sellers were therefore entitled to a discharge of the lien and to damages as set forth in section 713.31 . . .

SUMMERTON d b a v. MAMELE L., 711 So. 2d 131 (Fla. Dist. Ct. App. 1998)

. . . against the Mámeles’ property and awarded the Mámeles $9,000 in punitive damages pursuant to section 713.31 . . .

DELTA PAINTING, INC. v. J. BAUMANN, 710 So. 2d 663 (Fla. Dist. Ct. App. 1998)

. . . The claim of fraudulent hen in this case is governed by section 713.31, Florida Statutes (1991). . . . (codified at § 713.31(2)(b), Fla. Stat. (Supp.1990)). . . . Although not applicable to this case, in 1995 the Legislature amended section 713.31, Florida Statutes . . . (codified at § 713.31(3), Fla. Stat. (1995)). . . . more clearly indicates the intent of the legislature that a scienter requirement be part of section 713.31 . . . See § 713.31(2)(a), Fla. Stat. (1991); see also Skidmore, Owings and Merrill v. Volpe Constr. . . . See § 713.31(2)(b), Fla. Stat. (1991). . . . However, section 713.31(2)(b) was amended in 1991 to preclude the finding of a fraudulent hen based upon . . . See § 713.31(2)(c), Fla. Stat. (1991); see also Martin v. Jack Yanks Constr. . . .

SOUTH MOTOR COMPANY OF DADE COUNTY, a d b a BMW, a d b a a Co. a LCA d b a v. ACCOUNTABLE CONSTRUCTION CO. d b a a, 707 So. 2d 909 (Fla. Dist. Ct. App. 1998)

. . . the amount ... or in which the lienor has willfully included a claim for work not performed .... ” § 713.31 . . .

WAL- MART STORES, INC. v. EWELL INDUSTRIES, INC., 694 So. 2d 756 (Fla. Dist. Ct. App. 1997)

. . . This court recently held that there could be no equitable hen pursuant to section 713.31, Fla.Stat., . . . Appellee sought to impose a lien pursuant to section 713.31, Fla.Stat., which provides in pertinent part . . .

SCOTT, P. E. v. ROLLING HILLS PLACE INC., 688 So. 2d 937 (Fla. Dist. Ct. App. 1996)

. . . Section 713.31(2)(a) requires a willful exaggeration of the lien before a lien may be deemed fraudulent . . .

WAL- MART STORES, INC. v. AAA ASPHALT, INC., 677 So. 2d 93 (Fla. Dist. Ct. App. 1996)

. . . the payment bond, and held that the subcontractors were entitled to equitable relief under section 713.31 . . . Wal-Mart argues on appeal that such equitable relief under section 713.31 requires evidence of actual . . . affirmative deception; the subcontractors argue to the contrary that equitable relief under section 713.31 . . . Section 713.31(1), Florida Statutes (1993), provides in pertinent part that a trial court may provide . . . Connell, 509 So.2d 1128, 1132 (Fla. 2d DCA), the court held that Florida Statute section 713.31, providing . . .

VIYELLA COMPANY, v. GOMES A. W., 657 So. 2d 83 (Fla. Dist. Ct. App. 1995)

. . . Section 713.31, Florida Statutes (1993), protects the owner of the property by providing a remedy for . . . In pertinent part, section 713.31 reads as follows: (2) (a) Any lien asserted ... in which the lienor . . . forfeits his right to any hen on the property upon which he sought to impress such fraudulent hen.... § 713.31 . . . by the Florida Statutes for determining that a lien is fraudulent and, therefore, unenforceable. § 713.31 . . .

MARTIN, v. JACK YANKS CONSTRUCTION CO., 650 So. 2d 120 (Fla. Dist. Ct. App. 1995)

. . . the lien filed on her property by Yanks was invalid and awarded damages to Martin pursuant to section 713.31 . . . As section 713.31 clearly provides: (c) An owner against whose interest in real property a fraudulent . . . See § 713.31(2)(c), Fla.Stat. (1993). . . .

MURTHY, v. N. SINHA CORP., 644 So. 2d 983 (Fla. 1994)

. . . . § 713.31, Fla.Stat. (1991). . § 553.84, Fla.Stat. (1991). . . . .

CASA LINDA TILE MARBLE INSTALLERS, INC. v. HIGHLANDS PLACE LTD. CASA LINDA TILE MARBLE DISTRIBUTORS, INC. v. HIGHLANDS PLACE LTD., 642 So. 2d 766 (Fla. Dist. Ct. App. 1994)

. . . The court awarded the punitive damages specifically pursuant to section 713.31, Florida Statutes, apparently . . . compiled his claim with such willful and gross negligence as to amount to a willful exaggeration. § 713.31 . . .

A. PROSPERI, v. CODE, INC., 626 So. 2d 1360 (Fla. 1993)

. . . Florida Statutes (1989), on the premise that he was not the prevailing party and (2) under section 713.31 . . .

In KECSKES, FAIRWAY GOLFVIEW HOMES, INC. v. KECSKES,, 136 B.R. 578 (Bankr. S.D. Fla. 1992)

. . . The Petition expressly alleged that Kecskes willfully violated Sections 713.31 and 713.03, Florida Statutes . . . Fairway sought and obtained compensatory damages under § 713.31, Florida Statutes (1989) which in pertinent . . . In sum, this Court is satisfied that the compensatory damages awarded under § 713.31 arose from willful . . . Fraudulent Lien, Damages And Other Relief” cited thrice to § 713 and to the punitive damages provision of § 713.31 . . .

O KON AND COMPANY, INC. v. A. RIEDEL, C. Jr. G. d b a RSW a, 588 So. 2d 1025 (Fla. Dist. Ct. App. 1991)

. . . , and that the lien was willfully exaggerated, bringing into play the statutory remedies of section 713.31 . . .

KEY WEST POLO CLUB DEVELOPERS, INC. v. TOWERS CONSTRUCTION COMPANY OF PANAMA CITY, INC., 589 So. 2d 917 (Fla. Dist. Ct. App. 1991)

. . . Section 713.31 permits “any ... appropriate legal or equitable remedies” in the case of fraud or collusion . . . We do not agree that fees were also authorized pursuant to section 713.31. . . .

ALTAMIRA CONSTRUCTION CORPORATION v. HAYS, 45 Fla. Supp. 2d 108 (Fla. Cir. Ct. 1990)

. . . S. 713.31 (1989) and further found that Defendants Hays would be entitled to costs. . . .

MITCHELL, v. CONSOLIDATED FREIGHTWAYS CORPORATION OF DELAWARE, a, 747 F. Supp. 1446 (M.D. Fla. 1990)

. . . publication of certain photographs); 686.417(4) (violations of Farm Equipment Manufacturers and Dealers Act); 713.31 . . .

PROFESSIONAL OFFICE CENTER, INC. v. CARINA CONSTRUCTION CORP., 561 So. 2d 611 (Fla. Dist. Ct. App. 1990)

. . . Grace, 103 So.2d 658 (Fla. 2nd DCA 1958); 11 Fla.Jur.2d Continuances §§ 5, 43 (1979); § 713.31(2)(b), . . .

O KON AND COMPANY, INC. v. A. RIEDEL, C. Jr. G. d b a RSW, 540 So. 2d 836 (Fla. Dist. Ct. App. 1988)

. . . (2) breach of a statute-tort, alleging that appellant’s lien was fraudulent as provided in section 713.31 . . .

HOWELL, v. BROCK,, 530 So. 2d 473 (Fla. Dist. Ct. App. 1988)

. . . second count, sought damages from appellee for filing a fraudulent claim of lien pursuant to section 713.31 . . .

WILLIAM DORSKY ASSOCIATES, INC. v. HIGHLANDS COUNTY TITLE AND GUARANTY LAND COMPANY, d b a N G. H. CFD,, 528 So. 2d 411 (Fla. Dist. Ct. App. 1988)

. . . Lake counterclaimed alleging that Dorsky had filed a fraudulent claim of lien as defined in section 713.31 . . . involving a breach of contract issue and does not support an award of punitive damages under section 713.31 . . .

BANKERS LIFE CASUALTY CO. v. CRENSHAW, 486 U.S. 71 (U.S. 1988)

. . . . § 713.31(2)(c) (1988) (fraudulent filing of mechanics’ lien); Wash. Rev. . . .

METRO- CENTRE ASSOCIATES, v. ENVIRONMENTAL ENGINEERS, INC., 522 So. 2d 967 (Fla. Dist. Ct. App. 1988)

. . . The trial court further found that the lien was not willfully exaggerated in violation of section 713.31 . . .

SKIDMORE, OWINGS AND MERRILL, U. S. R. C. v. VOLPE CONSTRUCTION CO. INC., 511 So. 2d 642 (Fla. Dist. Ct. App. 1987)

. . . Section 713.31(2)(a), (b), Fla.Stat. (1981), states: (2)(a) Any lien asserted under this part I in which . . .

BANNER SUPPLY COMPANY, a v. HABITAT CONSTRUCTION CORP. a, 519 So. 2d 1 (Fla. Dist. Ct. App. 1987)

. . . Thomas, 284 So.2d 709 (Fla.lst DCA 1973); Sections 713.06(2)(a) and 713.31(2)(c) Florida Statutes (1981 . . . . § 713.31(2)(c), Fla.Stat. (1985). . . . Presbyterian Homes of the Synod of Fla., 440 So.2d 673 (Fla. 1st DCA 1983); § 713.31(2)(a), (b), Fla.Stat . . .

VINCI DEVELOPMENT COMPANY, a v. W. CONNELL,, 509 So. 2d 1128 (Fla. Dist. Ct. App. 1987)

. . . on a theory of constructive fraud, and a claim for punitive damages under the provisions of section 713.31 . . . Contractor in an amount substantially less than his claim of lien, reluctantly concluded that section 713.31 . . . Therefore, under the terms of section 713.31(2)(b), the trial judge declared that the amount the jury . . . The trial judge also reluctantly concluded that section 713.31(2)(c) required an award to Owner of punitive . . . Section 713.31(2)(a) defines a fraudulent lien as covered therein in three ways. . . .

In J. KELLER, ALVINE v. J. KELLER, 72 B.R. 599 (Bankr. M.D. Fla. 1987)

. . . Florida Statutes Section 713.31(2)(a) states as follows: Any lien asserted under this part I in which . . .

CARUSO INTERNATIONAL, N. V. INC. a v. A- A WATERPROOFING INSULATION, INC. a, 466 So. 2d 1178 (Fla. Dist. Ct. App. 1985)

. . . Hoenstine, 417 So.2d 1137 (Fla. 5th DCA 1982); Sections 713.18 and 713.31(1), Florida Statutes (1981) . . .

SPRINKLER FITTERS AND APPRENTICES LOCAL UNION NO. U. A. a Jr. V. O. H. U. A. v. F. I. T. R. SERVICE CORPORATION, f k a H. a a, 461 So. 2d 144 (Fla. Dist. Ct. App. 1984)

. . . which such lien is claimed” so as to make their liens fraudulent and thus unenforceable under Section 713.31 . . . Section 713.31(2), Florida Statutes (1981), provides in pertinent part: "(a) Any lien asserted under . . .

HOBBS CONSTRUCTION AND DEVELOPMENT, INC. v. PRESBYTERIAN HOMES OF SYNOD OF FLORIDA, 440 So. 2d 673 (Fla. Dist. Ct. App. 1983)

. . . amounting to a willful exaggeration, and therefore a fraudulent lien within the meaning of Section 713.31 . . . Section 713.31(2)(a), Florida Statutes (1981), provides that any mechanic’s lien in which the lienor . . . Section 713.31(2)(b), Fla.Stat. (1981). . . .

GESCO, INC. N. A. a a v. EDWARD L. NEZELEK, INC. EDWARD L. NEZELEK, INC. v. GESCO, INC. N. A. a a, 414 So. 2d 535 (Fla. Dist. Ct. App. 1982)

. . . ’s lien was premature and therefore should be considered fraudulent and invalid pursuant to Section 713.31 . . .

SNEAD CONSTRUCTION CORPORATION, v. ROTHMAN,, 404 So. 2d 376 (Fla. Dist. Ct. App. 1981)

. . . The. trial court denied the claim based upon the provisions of Section 713.31(2), Florida Statutes (1973 . . .

SURFSIDE ESTATES, INC. v. WATERWAY HOMES, INC., 379 So. 2d 716 (Fla. Dist. Ct. App. 1980)

. . . A jury trial of Appel-lee’s Counterclaim under section 713.31, Florida Statutes (1977), resulted in a . . . Section 713.31(2)(c), Florida Statutes (1977), provides that a punitive damage award shall not exceed . . . COBB, J., and MILLER, ROBERT P., Associate Judge, concur. . § 713.31(2)(c), Fla.Stat. (1977). . . .

PEACOCK CONSTRUCTION COMPANY, a v. P. GOULD, 351 So. 2d 394 (Fla. Dist. Ct. App. 1977)

. . . affirmative defense that the lien sought to be foreclosed by appellant was fraudulent, as defined in Section 713.31 . . .

W. R. SCOTT, d b a v. PREMIUM DEVELOPMENT, INC., 328 So. 2d 557 (Fla. Dist. Ct. App. 1976)

. . . canceling his recorded mechanics lien under § 713.21(4), F.S.1973, declaring it fraudulent under § 713.31 . . . complaint in the circuit court for discharge of the lien and for damages and other relief accorded by § 713.31 . . .

RONAL BUILDERS, INC. v. POWELL BROTHERS, INC., 328 So. 2d 869 (Fla. Dist. Ct. App. 1976)

. . . Appellant contends that the lien involved herein is a fraudulent lien as provided in § 713.31(2) (b), . . .

ALVIS, v. E. CARTER, Jr., 280 So. 2d 22 (Fla. Dist. Ct. App. 1973)

. . . proceedings below, the judgment appealed herein is affirmed upon the authority of Florida Statutes, § 713.31 . . .

MIDWAY SHOPPING MALL, INC. v. AIRTECH AIR CONDITIONING, INC. a, 253 So. 2d 900 (Fla. Dist. Ct. App. 1971)

. . . Appellant counterclaimed, under § 713.31, Fla.Stat.1969, F.S.A., alleging that the ap-pellee had filed . . . The lower court did not err in dismissing the counterclaim brought under § 713.31, Fla.Stat.1969, F.S.A . . .

W. MARSHALL M. v. COMMISSIONER OF INTERNAL REVENUE,, 128 F.2d 741 (6th Cir. 1942)

. . . instead of $3 each, as determined by the Board, the decision fixing a deficiency in the amount of $713.31 . . .