Douglas Bowdoin's Qualifications
Accounting Degree University of Florida 1975
Graduate studies in accounting University of Florida 1976
Certified Public Accountant (inactive) 1979
Law Degree University of Florida College of Law 1979
Masters of Laws in Taxation Boston University 1980
The Florida Bar 1980
United States District Court, Middle District of Florida 1980
Vitt vs. Rodriguez: Florida's Fifth District Court of Appeal agreed with me that the 1839 case of Story v. Livingston 38 U.S. 359 required late partial payments of child support in Florida to be applied in the opposite manner from the method then followed by the State of Florida. Interest legally accrues only on the principal amount of unpaid child support. When child support went unpaid, the state of Florida would duly account for and keep track of both the principal and the accrued interest. However, under the law, the unpaid interest did not itself accrue interest. If the obligor spouse paid all of the arrearage, both principal and interest, all was properly accounted for. However, when a partial late payment came to the child support system, Florida incorrectly applied the partial late payment first to principal thereby reducing that part of the arrearage that could accrue future interest. The state was prematurely reducing the principal that should have been left in place to accrue additional interest over time. Instead, the State was leaving the obligor parent owing only the interest previously accrued but accruing no more interest on such unpaid interest. The State's method of first reducing principal improperly deprived the custodial parents of millions of dollars of child support annually because the no interest accrued on the interest.
The Vitt decision required the child support system to change the method of applying partial late payments of child support to first reduce accrued interest and only if all of the accrued interest was satisfied, then apply any remaining part of the partial late payment to reduce principal. The change in application created a substantial difference in the amount of child support paid to custodial parents.
Premier Cruise Lines vs. Picaut: Florida's Fifth District Court of Appeal agreed with me that the corporate defendant's stonewalling in the discovery process and orders delaying discovery deprived my client, the class of consumers who purchased cruises, of an opportunity to develop their case that the cruise line improperly padded the price of cruise tickets by including in the port charges pass through expenses not related to the ship's port stay, and instead improperly used this device for making additional profits.