Court Decisions & Litigation

Florida court addresses property rights in St. Johns County quota liquor license dispute

A St. Johns County circuit court addressed the distinction between the property interest and use rights in a Florida quota liquor license, specific performance, lis pendens, and a later purchaser's knowledge of the pending litigation.

The Circuit Court for the Seventh Judicial Circuit in and for St. Johns County issued Findings of Fact and Analysis of Law following a non-jury trial in litigation involving the Park Street Revocable Trust and Beachway Restaurants. FLLM presents a neutral transaction-focused summary followed by the complete 42-page findings in an on-page reader.

What the trial court addressed

The court described a Florida quota liquor license as having two distinct interests: the property interest in the license and the use rights associated with operating under the license. The findings concluded that the property interest can have value independent of the use rights and treated regulatory approval to exercise the license privileges as a separate issue.

The decision also addressed the parties' closing obligations, specific performance, a recorded lis pendens, and the knowledge of a later purchaser concerning the earlier specific-performance litigation.

What the court ordered

The trial court granted the relief sought by the Park Street Trust and entered final judgment of specific performance against Beachway as to the liquor license at issue. The court retained jurisdiction to enforce the judgment and address additional relief described in the findings.

Why this matters to Florida liquor-license transactions

For buyers, sellers, brokers and lenders, the decision is relevant to transaction structuring, title and lien due diligence, contract remedies, pending litigation, and the distinction the trial court drew between ownership of a property interest and regulatory approval to exercise license privileges.

  • Define precisely what interest is being bought or sold and what must be delivered at closing.
  • Investigate liens, pending lawsuits and recorded notices before funding or closing.
  • Address title-curing duties and specific-performance remedies expressly in the purchase agreement.
  • Keep private transaction rights analytically separate from DBPR / ABT approval to operate under a license.

This is a Florida circuit-court trial decision, not statewide appellate precedent. FLLM presents the decision for market and educational context and does not express an opinion on the correctness of the ruling or provide legal advice.

For a broader explanation of how Florida law can treat a liquor license as a regulatory privilege while recognizing transferable economic and property-like characteristics in other contexts, read FLLM's Is a Florida Liquor License Property or a Privilege? explainer.

For users seeking counsel for a Florida liquor-license dispute or appeal, FLLM also maintains an independent directory of Florida Liquor License Litigation & Appeals Attorneys.

Full court findings · FLLM reader

Findings of Fact and Analysis of Law Following Non-Jury Trial

CA24-0884 consolidated with CA21-0298 · Filed September 26, 2025 · 42 pages

FLLM reader copy: the complete text is reproduced from the filed findings for convenient on-site reading. Typography, spacing and line breaks differ from the clerk-filed document, and this reader is not a certified court record.
FLLM Court ReaderPage 1 of 42
                              IN THE CIRCUIT COURT FOR THE SEVENTH JUDICIAL CIRCUIT,
                                       IN AND FOR ST. JOHNS COUNTY, FLORIDA

        H. TIMOTHY GILLIS, IN HIS CAPACITY                                     CASE NO.:         CA24-0884
        AS TRUSTEE OF THE PARK STREET REVOCABLE                                CONSOLIDATED WITH CA21-0298

        TRUST U/A/D MARCH 12, 2014                                             DIVISION:          59

        -VS-



        BEACHWAY RESTAURANTS, LLC; JAMES WIGG;
        NIEVES WIGG
                                  DEFENDANTS


        a
        ——‘—‘—(“‘i‘i‘
                    iéi_i


        BEACHWAY RESTAURANTS, LLC
                                  PLAINTIFFS


        -VS-



        ABERDEEN LIQUOR, INC. AND
        EXCHANGE ENTERPRISES, INC B/D/A
        THE FLORIDA LIQUOR LICENSE EXCHANGE
                                  DEFENDANTS
                                                               /


                FINDINGS OF FACTAND ANALYSIS OF LAW FOLLOWING NON-JURY TRIAL


                 This matter is before the Court following a multi-day non-jury trial between H. TIMOTHY

        GILLIS, in his capacity as Trustee of the PARK STREET REVOCABLE TRUST U/A/D MARCH

        12, 2014’s (the “Park Street Trust” or “Buyer”) and Beachway Restaurants, LLC (“Beachway” or

        Seller”) for specific performance in St. Johns County, Florida.! The Court having considered the

        testimony of all witnesses, all exhibits entered in the case, arguments of Counsel, proposed final

        orders, applicable laws cited and being otherwise fully advised in its premises finds as follows:




        1 By the time of the trial, PRS Amusements dismissed their count and the Court severed the claims of James Wigg
        and Beachway against Aberdeen Liquor Inc essentially finally going to trial on the original parties of the CA21-0298
        case.




                                                                   1




Filed 09/26/2025 03:09 PM with the Clerk of the Circuit Court, St. Johns County, Florida, DIN: 143
FLLM Court ReaderPage 2 of 42
         This is an interesting case that surrounds an intangible but very valuable piece of property.

Property that is in finite amount thus great in demand and monetary value in an ever expanding

county — A liquor license.


                                            FINDINGS OF FACT



The Parties and Jurisdiction


         Plaintiff is a trust organized and existing under the laws of the State of Florida and with its

principal place of business located in Jacksonville, Duval County, Florida. Plaintiff's Plaintiffs

Complaint for Specific Performance (“Complaint”), 4 1; Defendant’s March 8, 2023 Answer to

Complaint for Specific Performance (Answer),               1. The Court heard trial testimony from Plaintiff’ s

Trustee H. Timothy Gillis. Mr. Gillis was admitted to the Florida Bar in 1998, is a practicing

attorney located in Jacksonville Florida, and an equity partner of the law firm Burr & Forman LLP.

Prior to joining Burr & Forman LLP this year, Mr. Gillis was the managing partner of the

Jacksonville office of the law firm Shutts & Bowen LLP (“Shutts”), the law firm that represented

the Park Street Trust at the time of the transaction. Trial Transcript (T.”), Volume I (“I.”), 91: 18-

25; T.1.93:22-25; T.1.94:1-7.* At all times the sole purposeofthe trust was to obtain a liquor license

which would then be transferred to Winn-Dixie.


         The Court heard trial testimony from Barry B. Rosayn, the managing partner of

RealtyMasters Licensing, LLC d/b/a RealtyMasters (“RealtyMasters”). Mr. Rosayn has been a

Florida Licensed real estate broker, a sales person specializing in retail commercial leasing and

Florida alcoholic beverage licensing, and has been involved with between 3,800 and 4,000 liquor



* References to the Trial Transcript herein are denoted “T.” then “I.,” “IL.” “II,” or “IV.” For Volume Number, then
page number, and then a “:” before the line designation. Volume I was the July 14, 2025, trial day, Volume II was the
July 15, 2025, trial day, Volume III was the July 16, 2025, trial day, and Volume IV was the July 17, 2025, trial day.


                                                          2
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licenses in the state of Florida. Trial Transcript (“T.”), Volume II (“II.”), 205:14-23; 209:4-9. Mr.

Rosayn acted as the broker and agent for this transaction, and the parties agreed that Mr. Rosayn

and RealtyMasters would be the Escrow Agent. T.I.100:9-13; T.1.108:7-11.

       Defendant Beachway Restaurants, LLC, is a limited liability company organized and

existing under the laws of the State of Florida, with its principal place of business located in St.

Augustine, St. Johns County, Florida. Complaint, § 2; Answer, § 3. The Court heard trial testimony

from James Wigg, the corporate representative of Beachway. James Wigg has been convicted of

two crimes of dishonesty. Trial Transcript (“T.”), Volume IV (“IV.”), 627:3-8.

       The Court also heard trial testimony from Kevin Ward, the principal of Exchange

Enterprises. Mr. Ward has beena liquor license broker for 29 years and has been involved with

the transfer of over 3,000 liquor licenses. Trial Transcript (T.”), Volume HI (“HI.”), 348:21-25;

349:1-8.


       The Parties admit that personal and subject matter jurisdiction and venue are property in

this Court. Complaint, {{ 3-4; Answer,      3-4.

The Severing of Parties and Claims

       The Court severed the Park Street Trust’s non-jury trial claim for specific performance

from the consolidated case, thereby removing defendants Aberdeen Liquor, Inc. (“Aberdeen”) and

Exchange Enterprises, Inc., d/b/a The Florida Liquor License Exchange (“Exchange Enterprises”)

from this bench trial. The Court was inclined to sever the Park Street Trust’s non-jury trial claim

for specific performance from the scheduled jury trial in an effort to simplify the issues in the

consolidated case, and did this, in part, because of a stipulation first represented by Aberdeen’s

attorney Enk Johanson, which the Court ultimately required Aberdeen’s principal, Talal Askar,

make under oath, at the inception of the trial proceedings, whereby Aberdeen agreed to abide by



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the Court’s ruling in the Bench Trial with respect to whether the Park Street Trust was entitled to

specific performance, and if so, ultimately transfer the License to the Park Street Trust. T.I.48:2-

25; T.1.49:1-25; T.1.50:1-23.

The Property at Issue

       The property at issue and the subject of the Asset Purchase Agreement in this case

(“Agreement”) is the quota alcoholic beverage license number BEV5600184 (the “License”), a

series 4COP license issued by the Division of Alcoholic Beverages and Tobacco (“DABT’”) for

use in St. Johns County, Florida. Complaint, § 5; Answer,      5; Trust’s Trial Exhibits (“TTE”) 1.

       A quota liquor license is one that is issued by the state of Florida based upon quota

increases in population. T.I.109:12-21; T.II.206:20-25. Quota liquor licenses are movable through

the county and may only be acquired from an existing or current licensee within that county.

T.II.206:20-25. The design of this systems means there will be only so many establishments that

distribute liquor, whether it be at a traditional bar that serves of stores that packages. The named

bars and establishments will go in and out of business but the overall amount in a county will

remain the same. At the time the Agreement was entered, the License was the only available liquor

license in St. Johns County, making it unique property. T.I.109:12-21.

       A quota liquor license has two separate and distinct interests, (1) the property interest in

the license, and (2) the use rights associated with the license. T.II.262:4-17; T.IV.490:24-25;

T.I1.491:1-5; T.IV.497:4-14. The purchase of the property interest in the license does not require

DABT approval, and such approval is not necessary to purchase a quota liquor license. T.II.262:4-

17; T.IV.490:24-25; T.I1.491:1-5. This means that someone who will eventually be disapproved

for using the license because of a criminal history can still own rights to the actual license. Simply

put; just because you can’t use it does not mean you cannot own it.



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         It is possible to transfer the property interest in a liquor license without actually having

anything happen at the DABT level. T.I1.449:11-25; 450:1-12. The DABT does not have a say as

to who the owner of the property interest in the liquor license is.?

         Testimony showed that there are potentially 100 to 150 licenses that are owned by one

given legal entity, however, the DABT has the ownership of the license reflected elsewhere

because the owners have not yet filed paperwork to reflect the transfer of the property interest to

that legal entity. T.III.449:15-22.

         The property interest in a liquor license has value independent of the use rights of the

license. T.II.262:4-17; T.IV.497:11-14. In fact, the property interest in the license may be

purchased as an investment and then sold later, like other pieces of property or commodities.

T.II.262:4-17. However, the use rights of a quota liquor license do require DABT approval for the

operation of the license. T.II.262:4-17. Further, there are some buyers that buy liquor licenses and

then sell them without the DABT ever approving the transfer. T III.449:22-25; 450:1-7. In such a

case, the buyer will have purchased and sold a liquor license without ever registering it with the

DABT. T.III.449:22-25; 450:1-7. Therefore, the buyer has come to own the property interest in a

liquor license without ever having the government recognize, authenticate, or exercise authority

over that property interest.*

         Quota liquor licenses may be converted from one series type to another. T.IV.492: 20-25.

Changing the series of the license is an easy process, whether converting it from a series 4COP

license to a 3PS license, or alternatively, from a 3PS license to a 4COP license. T.IV.492: 20-25;

493:1-14; T.H1.360:10-24. A series 4COP license may be converted to a series 3PS license.




3 Notably, this was a question specifically raised by the Court during the trial proceedings. T.IV.684:22-25.
4 Further, the Court also specifically raised this issue with the Parties during the trial proceeding. T.IV.685:13-15.


                                                            5
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T.IV.492: 20-25. This process consists of checking the “decrease in series” box on the Liquor

License Transfer application form, and then inserting the style of the licenses or the series of

license that the applicant wants issued. T.IV.492:20-25; 493:1-14. In the case of the License, to

convert the License’s series, the applicant would check the box “decrease in series” from a 4COP

and then write in 3PS in the requested series. T.IV.492: 20-25; 493:1-14; T III.360:10-24. In fact,

if the license were in escrow, an owner could convert the series type every single day and the

DABT would allow it. T.III.359:5-17. The DABT does not usually exert more than a “rubber

stamp” when it comes to its policies and procedures. T.III.360:10-24; T.III.361:2-17; T.II.449:12-

22; T.II.262:23-25. Because of the ease of conversion of the series type, every license can be

considered a 4COP license. TIII.362:3-12.


The Execution and Purpose of the Agreement and Amendments

       Southeastern Grocers, Inc. (“SEG”) is the parent company to Winn-Dixie Stores, Inc.,

(“Winn-Dixie Stores” and together with SEG, “Winn-Dixie”) and was the client of Mr. Gillis and

Shutts during the time of this transaction. T.I.94:14-18. The Park Street Trust is a common law

trust created for the purpose of purchasing alcoholic beverage licenses for its sole and ultimate

beneficiary, Winn-Dixie. T.I.95:1-11; T.1.:95:20-25; T.1.96:1-3; T.II.208:2-4.

       In the normal course of purchasing alcoholic beverage licenses, the Park Street Trust would

enter into an asset purchase agreement, go through the contract process, close the contract, and at

closing, the Park Street Trust would assign its rights and the license that was being acquired by the

asset purchase agreement to Winn-Dixie, and then later, the license would be issued in the name

of the relevant Winn-Dixie entity. T.I.:95:20-25; T.1.96:1-3. The Park Street Trust is the

purchasing agent for Winn-Dixie, and while the Park Street Trust was the contractual party to the




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Agreement, it was nothing more than a mere conduit for Winn-Dixie to acquire the property

interest. T.I.:95:20-25; T.1.96:1-3.

        In this case, it was important to the client, Winn-Dixie, that the Park Street Trust acquire

clean and marketable title to the liquor license, and certain business considerations by SEG

necessitated that a “Time is of the Essence” clause be included in the Agreement. T.I.94:18-25;

T.I.109:3-21. Like most businesses in this realm, obtaining the liquor license is only one element

in opening a store as the property must be obtained, the building either built or refitted for the

intended purpose, etc. Simply having the liquor license before you can use it is not helpful nor is

having a full store ready to open without the license.

        On January 5, 2021, the Park Street Trust as Buyer, and Beachway, as Seller, fully executed

that certain Asset Purchase Agreement (“Agreement”) with an Effective Date of December 30,

2020, whereby the Park Street Trust agreed to purchase from Beachway and Beachway agreed to

sell to the Park Street Trust the property interest in the License. T.I.99:1-7; TTE 1.

        The DABT is not a party to the Agreement, there is no involvement in the terms of the

Agreement with the DABT at the time of the Closing of the Agreement, and the Closing of the

Agreement would not require any action by the DABT. TTE 1; T.IV:490:14-19; T.IV.491:4-18.

        Had the parties successfully closed the transaction contemplated in the Agreement, the

Park Street Trust would have obtained the property interest in the License, the No Lien Affidavit,

Beachway’s Company Resolution authorizing the transfer, if necessary, and the actual Affidavit

of Transferor. TTE 1; TTE 4. After the Closing, the Park Street Trust would not have obtained

the license interest* in the License, but would have obtained the Affidavit of Transferor, which




5 The terms “license interest” and “use rights” are used interchangeably throughout the testimony, and are
synonymous.



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would enable the Park Street Trust to submit an application, sometime after the Closing, to the

DABT to facilitate the transfer of the license interest of the License. T.IV:490:4-25; T.IV:491:7-

23. The relevant application form, the ABT Form 6002, is not a part of the closing documents and

therefore the transfer of the license interest has nothing to do with the transfer of the property

interest that is the subject of the Agreement; the transfer of the license interest is outside of the

scope of the Agreement. TTE 4. In fact, the Park Street Trust would never actually obtain the

license interest of the License as it would assign its rights to Winn-Dixie, which provides further

support as to why the transfer of the license interest was never part of the Agreement. T.IV.492:1-7.

       Following the execution of the Agreement and acting within his role as the broker, Mr.

Rosayn commenced due diligence on the license and its ownership. T.II.212:8-19. Through due

diligence, Mr. Rosayn discovered issues with the license encumbering the ownership interest and

the transferability of the License, issues that were impediments to Closing. T.II.215:9-15.

Specifically, Mr. Rosayn discovered the following impediments: (i) sales tax issues; (11)

reemployment tax issues; (iil) missing returns; (iv) the “no-sale list” status of the License; (v)

foreclosure; and (vi) the License renewal issue. T.II.215:9-15. Curing these impediments were all

obligations of the Seller under the Agreement. T.II.225:20-25; T.II.226:1-3.

       Mr. Rosayn conducted a lien search with DABT and conducted a public records search to

determine if there was any pending litigation or judgments, judgment liens, or UCC-1 financing

statements encumbering the License. T.II.212:8-19.

       Mr. Rosayn provided Mr. Wigg with a Florida Department of Revenue DR-835 Power of

Attorney (“DOR POA”), which enabled Mr. Rosayn to communicate with the Florida Department

of Revenue (“DOR”) and obtain the information necessary and required to determine if there were

outstanding tax liabilities or if there were any issues that needed to be resolved as well as to obtain



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sales tax records in order to compute the “quota license transfer fee,” and other sales tax

documentation that may be necessary. T.II.212:22-25; T.II.213:1-10.

       Upon the return by Mr. Wigg of the executed POA by Nieves Wigg, Mr. Wigg’s mother,

Mr. Rosayn submitted the DOR POA to the DOR to obtain a “certificate of compliance.”

T.11.212:22-25; T.I1.213:1-10. The DOR responded with a denial of the certificate of compliance

because there were a number of issues related to reemployment tax, sales tax, missing returns, and

unpaid bills. T.I1.212:22-25; T.II.213:1-10. Mr. Rosyan provided Mr. Wigg a copy of the denials

of the certificate of compliance and the judgment liens that appeared in the public records that

were from the DOR. T.1II.215:21-25.


       Mr. Rosayn also discovered that the license was being foreclosed for failure to meet

obligations under a purchase money security agreement related to a loan from a group called

Provantage Group and arranged the attorney Marc Tiller. T.I1.212:22-25; T.11.213:110. Mr.

Rosayn contacted Mr. Tiller about the foreclosure, and Mr. Tiller informed Mr. Rosayn that the

foreclosure was based on Beachway’s monetary defaults. T.II.213:16-22.

       In his broker role, to facilitate the Closing, Mr. Rosayn assisted Mr. Wigg in an effort to

resolve some of the Seller’s obligations, and to try to get a payoff estoppel letter from the mortgage

holder, Provantage Group. T.II.223:23-25; T.II.224:1-15; TTE 8. In fact, after the execution of the

Agreement, Mr. Rosayn and Mr. Wigg spent the following three months working together to “try

and sort out the mess of sales tax filings and payments that were needed to clear the license for

sale.” TTE 8.


       Mr. Rosayn discovered that the License was on the “no-sale list” because some wholesale

venders had reported Beachway for failure to pay the bills within the statutory time frame.

T.11.214:2-7. Mr. Rosayn discovered that there were tax liens recorded both with the Florida



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Secretary of State as judgment liens and also in St. Johns County with the Clerk of the Court.

T.II.214:2-7. Mr. Rosayn also discovered that the License had not been renewed. T.I.215:11-15.

       Mr. Rosayn utilized the DOR POA to request payoff letters, estoppels, and other

information from the DOR in order to work with Mr. Wigg to satisfy these Seller obligations.

T.I1.223:23-25;     T.11.224:1-9.vAfter each and every item was uncovered, Mr.                 Rosayn

communicated with Shutts and solicited their opinions on the matters, and communicated and

provided Mr. Wigg with everything that Mr. Rosayn uncovered. T.II.214:2-19; T.I.220:13-16.

After discussing each of these items with Mr. Wigg, Mr. Wigg made several representations as to

his efforts, ability, and willingness to cure these issues, including the following:


            1. Mr. Wigg represented that he was aware of the issue with the foreclosure and was

               attempting to communicate with Mr. Tiller to resolve the foreclosure, but was

               unable to do so. T.II.214:9-19.



           2. Mr. Wigg represented that he was going to coordinate a payment or had made a

               payment of some of the “no-sale list” items, in an effort to cure the issue. T.II.214:9-

                  19,


           3. Mr. Wigg represented that he was going to coordinate a payment of one of the

               outstanding sales tax liens. T.II.214:9-19.

           4. Mr. Wigg represented that he would contact the payroll company to get additional

               information to address the reemployment tax liens (together with the sales tax liens,

               the “Tax Lien” T.II.214:9-19.


During this time, Mr. Rosayn remained in contact with the DOR and provided the DOR with

documents given to him by Mr. Wigg in an effort to clear the outstanding Tax Lien. .II.214:23-25;

T.II.215:1-5. Mr. Rosayn specifically asked Mr. Wigg if he was able to delinquently renew the

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liquor license. T.II.220:22-25; T.II.221:1-6. Mr. Wigg would ultimately coordinate having the

delinquent renewal fee paid. T.II.225:11-15. Mr. Rosayn specifically asked Mr. Wigg about the

Tax Lien, and Mr. Wigg represented that he was working to get a number of the items to Mr.

Rosayn and the DOR, as Mr. Wigg was actively negotiating a reduction of the Tax Lien.

T.I1.220:22-25; T.11.221:1-6. As a result of Mr. Wigg’s representation, coupled with the fact that

Mr. Rosayn was not made a part of the negotiation process with the DOR, Mr. Rosayn relied on

Mr. Wigg to provide the final amount of the negotiated Tax Lien. T.IV.664:15-18; T.IV.666:8-10.

       Once Mr. Wigg provided Mr. Rosayn some of the deliverables that Mr. Wigg represented

he would provide to Mr. Rosayn, Mr. Rosayn forwarded them on to the DOR and again applied

for a certificate of compliance. T.1.220:22-25; T.II.221:1-6. However, the second certificate of

compliance was denied as there were a number of remaining issues that had not yet been resolved.

T.IL.220:22-25; T.1L.221:1-6.

       As a result of Beachway’s impediments to closing, and at the request of the Beachway, on

or about February 9, 2021, the Park Street Trust and Beachway entered into an Amendment to the

Asset Purchase Agreement (“Amendment”) whereby the Park Street Trust agreed to modify the

Agreement to extend its Closing Date. TTE 2. The Closing date was thereby modified in the

Amendment to take place on or before February 26, 2021 (‘Amended Closing Date”), with

additional provision that the Amended Closing Date could be extended by up to five (5) business

days upon the written request of either Party with all other material provisions of the Agreement

remaining the same. TTE 2. The Amendment was validly executed by the Defendant, as the

signatures of Mr. Wigg, as Authorized Member, and Nieves Wigg, as Manager, clearly appear on

the face of the Amendment on behalf of Beachway. TTE 2.




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       The purpose of the Amendment was to extend the diligence period prior to Closing to

provide Mr. Wigg with additional time to resolve outstanding issues related to the License and its

ownership, including, importantly, the negotiation and resolution of the outstanding Tax Lien.

T.II.226:13-24. Mr. Rosayn continued to work with Mr. Wigg to try to assist with the unresolved

Seller obligations related to Closing. T.II.227:5-15; TTE 8. Again with no other liquor licenses

available, Mr. Wigg was proverbially the “only show in town” so the trust needed to keep working

with him.


       Prior to the end of the business day on the Amended Closing Date, the Park Street Trust,

once again, accommodated Beachway by providing it with yet another extension so that it could

negotiate, or otherwise satisfy the Tax Lien, and requested (“Second Amended Closing Date

Request”) that the Amended Closing Date be extended the extra five (5) business days provided

for in the Amendment from February 26, 2021 to March 5, 2021 (‘Second Amended Closing

Date”). T.1.115:11-18; TTE 3; TTE 8. In the email memorializing this, the Park Street Trust

specifically noted that “Buyer hereby requests to extend the Closing Date the additional 5 business

days provided under Section 3, to allow Seller the opportunity to finalize its resolution of all

matters affecting transferability of the license, including the DOR tax liability, and lien/lawsuit

matters related to the St. Johns mortgage.” TTE 3.

       Between February 26, 2021, and March 5, 2021, the Park Street Trust prepared for Closing.

T.1.116:11-22. Shutts prepared the closing documents, which included the bill of sale, the Seller’s

no lien affidavit, the Beachway’s company resolution, DABT Affidavit of Transfer, and a closing

statement. T.1.116:11-22. The closing statement did not include the Tax Lien figure because

Beachway failed to provide Mr. Rosayn or the Park Street Trust with the Tax Lien figure.

T.1.116:11-22. Beachway represented that it was actively negotiating with the DOR and therefore,



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only Beachway could ever know what the Tax Lien figure was. T.I.105:7-24; T.1.156:22-25.

Knowing that the Tax Lien figure would be withheld from the gross proceeds of the sale thereby

reducing the net proceeds to Beachway, Beachway represented that it was attempting to negotiate

the Tax Lien figure down. T.I.105:7-24; T.1.156:22-25. At Closing, the amount of the Tax Lien

was Set be deducted and paid to the Department of Revenue, meaning that upon the imputation of

the negotiated Tax Lien figure and the Closing of the transaction, the impediment would be

resolved. T.I.105:7-24; T.I.156:22-25. The negotiated Tax Lien figure was solely in Beachway’s

possession and Beachway knew what the negotiated Tax Lien figure would be to release the lien.

T.I.116:19-22. Mr. Rosayn and Winn-Dixie had no way of determining the negotiated Tax Lien

even with the DOR POA, as they were not involved with negotiating the Tax Lien. Beachway

failed to provide that critical information to the Park Street Trust or Mr. Rosayn in the manner in

which Beachway had provided other information during the due diligence of this transaction, even

though providing clean title was an obligation of the Seller under the Agreement. T.I.116:19-22.

Thus, as the Closing Date approached, the only issue that remained was satisfaction of the Tax

Lien, which was being negotiated solely by Beachway and was exclusively the Seller’s obligation.

T.1.13:22-25; T.1L.227:20-25; T.I.228:1-3.

       On March 4, 2021 at 4:33 PM, Sue VanLeeuwen, a Shutts attorney, sent Mr. Rosayn an

email containing PDF versions of the revised closing documents as provided for in the Agreement,

as amended. TTE 4; T.I.229:8-13. The email also stated that “[t]he Cash to Close funds have been

submitted by Buyer to, and receipt has been confirmed by, RealtyMasters. Therefore, Buyer is

ready, willing and able to close on this purchase as scheduled tomorrow, Friday, March 5, 2021,

and fully expects Seller to comply with the valid terms of the Asset Purchase Agreement, as

amended . . . if you have any questions, or modifications to the attached, please let me know.” TTE



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FLLM Court ReaderPage 14 of 42
4. Mr. Rosayn testified that “[Shutts] were coordinating the cash to close as -- and I had confirmed

it as the escrow agent, and I forwarded all of the closing documents to Mr. Wigg.” T.II.229:21-25;

T.II.230:1; TTE -230; Trust E. On March 4, 2021, at 5:23 PM, Mr. Rosayn forwarded the March

4, 2021 email from Mrs. VanLeeuwen to Mr. Wigg, notifying Mr. Wigg that the Buyer wanted to

close. T.II.228:4-10; TTE 5. On the same day, Mr. Rosayn tried numerous times to get in touch

with Mr. Wigg via phone and text so that Mr. Rosayn could review the documents ahead of the

Closing. Trust E. Mr. Rosayn was unable to reach Mr. Wigg. TTE 5. Later at 6:51 PM, Mr. Wigg

replied to Mr. Rosayn’s forwarding email® and informed Mr. Rosayn that he was having stock

market issues and other personal financial issues, and he could not complete the closing.

T.II.230:3-6. Also in that email, Mr. Wigg emphatically stated, “I do not want the first quarter

funds that are claimed by DOR deducted or paid. We cannot close until this is resolved[,
                                                                                       |” despite

the resolution of the Tax Lien being Beachway’s obligation at Closing.                    TTE 5. This email

represents the final communication from Mr. Wigg until after the lawsuit was filed four days later,

despite Mr. Rosayn’s best efforts to get in touch with Mr. Wigg. T.IV.663:20-25; T.IV.664:1-8.

Mr. Wigg’s failure to respond to Mr. Rosayn or return any of his calls on the day of Closing was

“extremely” unusual behavior from a Seller. T.1V.663:20-25; T.IV.664:1-8.

        Following Mr. Wigg’s email, Mr. Rosayn, Mr. Gillis, and Mrs. VanLeeuwen exchanged

emails discussing the possibility of offering Mr. Wigg a second amendment to the Agreement to

extend the closing date to allow Mr. Wigg to resolve his last issue. TTE 10. On March 4, 2021, at

10:36 PM, Mrs. VanLeeuwen sent an email to Mr. Gillis and Mr. Rosayn with a “draft Second




6 Mr. Wigg denies ever having received the closing documents and ever having seen the March 4, 2021, 4:33 PM
email from Mrs. VanLeeuwen to Mr. Rosayn, despite having replied to that very email after it was forwarded to him
(as shown in both TTE 5 and TTE 10). T.IV. 573:10-18.


                                                       14
FLLM Court ReaderPage 15 of 42
Amendment extending closing for an additional 10 Business Days to allow Seller to negotiate and

resolve the encumbrances remaining on the liquor license.” TTE 5.

       On March 5, 2021, Mr. Rosayn sent Mr. Wigg the Second Amendment. TTE 10. However,

that same day Mr. Rosayn spoke with another broker, Robert Casey. T.II.235:19-25; TTE 10.

From this conversation, Mr. Rosayn believed that Mr. Wigg did not intend to ever close the

Agreement, and rather, was shopping the license around. TTE 10. Mr. Rosayn then sent an email

to Mr. Gillis and Mrs. VanLeeuwen to inform them. TTE 10.


       Consistent with Mr. Rosayn’s testimony, Mr. Gillis testified that Mr. Rosayn and the Park

Street Trust: (i) were not receiving closing documents from Beachway, (i1) that Beachway was not

complying with the finalizing of the closing documents, and (iii) that Beachway was refusing to

close. T.1.125:2-22. Also on March 5, 2021, the Park Street Trust sent a letter to Beachway: (i)

advising that the Park Street Trust stood ready, willing, and able to close the transaction set forth

in the Agreement, as amended, close the transaction on the Second Amended Closing Date, and

that “time is of the essence” with regard to same; and (ii) demanding that Beachway specifically

perform its obligations under the Agreement, as amended (as modified by the Second Amended

Closing Date Request). TTE 6.

       Not surprisingly, the Agreement did not close on March 5, 2021. T.II.236:25-22. Mr. Wigg

never made a demand to close on the Agreement. T.I.165:19-22. Mr. Wigg failed to respond to the

Park Street Trust’s March 5, 2021 demand to close, or otherwise return any of Mr. Rosayn’s calls

or texts sent in an effort to close the Agreement; Mr. Wigg ignored all of these communications.

T.IL.235:22-25; T.1.236:1-4; TTE 10.

       Following Mr. Wigg’s failure to close on the Agreement, Mr. Rosayn attempted to

communicate with Mr. Wigg in order to potentially execute another extension so that Mr. Wigg



                                                 15
FLLM Court ReaderPage 16 of 42
could resolve his obligation to satisfy the Tax Lien. T.II.235:22-25; T.II.236:1-4. Mr. Wigg did

not contact or communicate with Mr. Rosayn or the Park Street Trust on March 5, 2021, March 6,

2021, March 7, 2021 or March 8, 2021, after breaching his obligations under the Agreement and

ultimately failing to close. T.IV.664:2-4.




Rights, Duties, and Obligations Under the Agreement

       It is undisputed that the parties entered into the Agreement, effective December 30, 2020,

which was validly executed on January 5, 2021. T.1.99:1-7; T.IV.609:6-10; TTE 1. TTE 8. It is

further undisputed that the parties entered into the Amendment, which was validly executed by the

parties on February 9, 2021, and after the 5 day extension, closing was to occur on March 5, 2021.

226. T.1.110:16-25; T.1.111:1-25; T.1IV.618:1-9; TTE 2; TTE 8.

       Pursuant to Section 2 of the Agreement, the Buyer agreed to pay the Seller three hundred

and forty five thousand dollars ($345,000.00) (the “Purchase Price”) to purchase the License, all

of which was tendered to RealtyMasters (defined therein as the “Escrow Agent’) prior to Closing,

for the purpose of tendering the payment of the Purchase Price to Seller at Closing. Section 2(a)

provides that a portion of the Purchase price ($34,000.00) was to be paid, and was in fact paid,

within seven (7) business days of the execution of the Agreement. Section 2(b) provides that the

Buyer was to pay the remainder of the Purchase Price (minus the deposit) at Closing, the Closing

which was extended at Seller’s option to March 5, 2021, as permitted under Section 3 of the

Amendment. The entirety of the Purchase Price was verified to be in escrow in anticipation of the

Closing Date by the Closing Agent.




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FLLM Court ReaderPage 17 of 42
         Section 3 provides, in pertinent portion, that it is the Seller’s obligation to pay to satisfy all

liens against the License’ (in order to deliver clean title of the License), and to record any curative

title documents. The Buyer was only responsible to pay for any lien searches and abstract fees, the

amount of the transfer fee to be assessed by the DABT in connection with the transfer of the license

(a transfer that was to occur post-Closing), and Buyer’s attorneys’ fees. While Buyer complied

with all of its Closing Cost obligations, Seller failed to satisfy all of the liens against the License,

specifically the Tax Lien prior to Closing.

         Section 4 of the Agreement relates to the manner in which Closing is to occur, specifically

that the closing documents were to be exchanged remotely at Closing, which, per Section 3 of the

Amendment, was extended at Seller’s option to March 5, 2021, as a “courtesy” to provide the

Buyer with additional time to negotiate or otherwise resolve the Tax Lien. Plaintiff's phrase this

as a “courtesy” but ultimately buyer wanted to continue to “play nice” and be negotiable with seller

because again he had the only license available.

         Section 5 titled “Deliveries by Seller’ governs the Seller’s deliverables under the

Agreement. This Section contains obligations and covenants that must be performed by Seller as

a condition precedent to Buyer’s obligations to close. T.I.164:21-25. The Section 5 deliverables

by Seller necessary to conduct the proper due diligence regarding the License and ownership.

T.I1.222:9-25; T.11.223:1-25; T.I1.224:1-9. Section 5 was a commonly used section by the Park

Street Trust and Mr. Rosayn. The Seller’s deliverables required under the Agreement are as

follows:




7 This was because the Seller wanted to negotiate with the authorities about reducing the tax lien.


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FLLM Court ReaderPage 18 of 42
1. Section 5(a) required the Seller to provide the Buyer with an authorization and

     required DABT forms to give the Buyer the ability to obtain the Department of

     Revenue clearance on the Seller’s tax account. Importantly, this section under the

     title “Deliveries by Seller” only contained obligations of the Seller, and no

     deliverables were required by the Buyer.


2. Under Section 5(b), Seller was to provide copies of monthly sales tax returns for

     the prior 36 month period, and any estoppels, payoff letters, or releases to satisfy

     or pay any obligations due and owing by Seller including, but not limited to, liens

     and tax assessments.


3.   Section 5(c) provides that at Closing, the Seller was to deliver the following:

         i. a general warranty bill of sale free and clear of all liens and encumbrances;

        ii. Certificate of Compliance issued by the DOR advising there are no

            outstanding tax liabilities owed by the Seller;

        iii. an executed No Lien Affidavit for the License by Beachway, Mr. Wigg, and

            Mrs. Wigg, warranting the License to be free and clear of all debt,

            obligations, liens... . of any nature of kind and freely transferrable to

            Buyer;

        iv. a company resolution of Seller authorizing the sale and transfer of the

            license;

        v. two original DABT Affidavits of Transfer, signed by the Seller (for the

            Buyer to provide to the DABT after the Closing); and

        vi. an executed Closing Statement.




                                      18
FLLM Court ReaderPage 19 of 42
       Section 6 titled “Deliveries by Buyer” governs the Buyer’s deliverables under the

Agreement. Unlike the Seller’s obligations under Section 5, which required deliverables prior to

Closing, all ofthe Buyer’s deliverables were due at Closing, a Closing which Mr. Wigg refused to

attend (until he could finish negotiating the Tax Lien, which was not something he was entitled to

do under the Agreement). At Closing, Buyer’s deliverables were to be as follows:

                    i. the Purchase Price (which includes the deposit) in cash by wire to an

                       account in the name of the Seller; and

                   ii. an executed closing statement.

       Section 9(a) provides the negotiated remedies available to the Buyer in the event of a

breach of the Agreement by the Seller. Importantly, the provision provides that, at the Buyer’s

election, it may choose one of three remedies, the relevant remedy in this case being to “enforce

this Agreement by suit for specific performance.” It is undisputed that this pre-negotiated

contractual remedy was an available remedy to the Buyer in the event of breach. Importantly, none

of the three remedies that the Buyer could elect were for liquidated damages or some other

monetary damages for the Buyer to recover as a result of Seller’s breach, as the parties clearly

recognized that no such amount would be adequate, and that specific performance was the more

appropriate remedy.

       Section 15 is the “Time is of the Essence” clause and clearly states that “TIME IS OF THE

ESSENCE” in this Agreement. The Seller’s failure to timely comply with its obligations prior to

closing, including, most importantly, its blatant refusal to close until Mr. Wigg had finished

negotiating a reduced Tax Lien figure, was a clear violation of this provision. On the other hand,

the Park Street Trust had satisfied all of its obligations up to the point of Mr. Wigg’s refusal to

close, and stood ready, willing, and able to close at the time of Closing.



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FLLM Court ReaderPage 20 of 42
       Section 18 titled “Judicial Interpretation” provides that if any of the provisions of the

Agreement “require judicial interpretation, the court interpreting or construing the same shall not

apply a presumption that the terms hereof shall be more strictly construed against one party by

reason of the rule of construction that a document is to be construed more strictly against the party

who itself or through its agents prepared the same, it being agreed that the agents of all parties

participated in the preparation hereof.”

The Park Street Trust was Ready, Willing, and Able to Close

       The Park Street Trust performed all of its obligations under the Agreement. The Park Street

Trust completed each of its pre-closing obligations, consisting of: (i) a lien search and payment of

abstract fees, and (11) depositing 10% of the purchase price ($34,000.00) to the Escrow Agent’s

trust account. 100-101.


       The Park Street Trust also prepared each of its Section 6 deliverables, none of which were

due until Closing. The Park Street Trust further completed each of its Closing obligations,

consisting of: (i) tendering the remainder of the Purchase Price to the Escrow Agent’s trust account,

and (11) preparing an executed closing statement. 108; 117; Trust D (email) (closing statement).

       Because the Park Street Trust had tendered the entirety of the Purchase Price to the Escrow

Agent’s trust account as required by the Agreement in order to close, the Park Street Trust was

ready, willing, and able to close. T.I.108:7-25; T.I.109:1-2; T.1L117:5-15; TTE 4.

       On March 4, 2021, at 4:33 PM the Park Street Trust sent an email to Mr. Rosayn with the

closing documents confirming that the “Cash to Close funds have been submitted by Buyer to, and

receipt has been confirmed by, RealtyMasters,” and stating that the Buyer was “ready, willing and

able to close on this purchase as scheduled tomorrow, Friday, March 5, 2021.” TTE 4. About an

hour later, at 5:23 PM, Mr. Rosayn forwarded that email to Mr. Wigg, thus providing Mr. Wigg



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FLLM Court ReaderPage 21 of 42
with the closing documents and notice that the Park Street Trust had tendered the Purchase Price

to the Escrow Agent’s trust account, and was ready, willing, and able to close on the transaction.

TTE 4.


         On March 5, 2021, the day of Closing, Plaintiff further advised the Defendant in a letter

that it was “ready, willing, and able to perform the Closing pursuant to the terms of the Agreement

and Amendment,” and demanded “specific performance of Seller’s timely closing obligations” on

that date. TTE 6. Buyer reminded Seller that it was the Closing Date, that the Park Street Trust

had performed all of its obligations for Closing, ahead of the Closing. The Park Street Trust also

notified Seller of the Time is of the Essence provision in the contract. TTE 6.

         Prior to the day of the Closing, the Park Street Trust had completed all of its pre-Closing

obligations, tendered the Purchase Price to the Escrow Agent’s trust account, and stood waiting

for Mr. Wigg to participate in the Closing so that the parties could complete and exchange their

respective deliverables and close the transaction.

         Seller made an argument at the close of Plaintiff's case then again in closing that buyer

never proved they had the ability to pay. While the Court addressed these issues on the record, the

Cour refers back to the beginning where it is clear that the Trust serves essentially as a pseudonym

for Winn-Dixie.


Beachway Failed to Perform its Obligations and Failed to Close

         Throughout the due diligence process, Mr. Rosayn worked with Mr. Wigg to obtain

documents so that Mr. Wigg could perform each of his obligations under the Agreement. T.II.214:

9-19; T.11.215:11-25; T.I1.220:9-25; T.I.221:1-6; TTE 8. With Winn-Dixie being Mr. Rosayn’s

biggest client and his client wanting the only available liquor license for St. Johns County at the

time, it behooved Mr. Rosayn to do what he could to make this deal go through. While working



                                                 21
FLLM Court ReaderPage 22 of 42
with Mr. Rosayn, Mr. Wigg was informed of numerous issues and impediments to the closing of

the transaction. These included liens and other liabilities which affected the transferability of the

license. T.II.215:1-25. These impediments were the impetus for the Amendment to the Agreement

and the extension; TTE 8.

       Mr. Wigg made numerous representations as to his efforts, ability, and willingness to cure

these issues. T.II.214: 9-19; TTE 8. In several instances, Mr. Wigg abided by these representations

and successfully cleared certain impediments. These efforts included making certain necessary

payments and providing Mr. Rosayn with necessary documents. T.I.105:7-24; T.II.220:20-25;

T.1.221:1-6.


       The final impediment to the Closing of the transaction was the Tax Lien issue. T.II.228:20-

25; TTE 3; TTE 10. After multiple extensions, including the final five day extension to March 5,

2021 provided as a courtesy by the Park Street Trust to allow Beachway to negotiate a lower tax

liability with respect to the Tax Lien, the actual impediment that prevented Closing was

Beachway’s failure to provide the negotiated Tax Lien figure to the Park Street Trust because

without the Tax Lien figure, the title to the License could not be cleared and the closing documents

could not be completed.

       Pursuant to the closing documents, the Tax Lien figure was set to be withheld at Closing

and paid over to the DOR at closing. T.I.104:12-25; T.1.105:1-5; T.1.156:21-25; TTE 4. This means

that on the day of Closing, if Beachway had simply provided to the Park Street Trust the Tax Lien

figure, the transaction could have closed, and the Park Street Trust could have received the License

with clean title. TTE 4. However as already stated, Mr. Wigg wanted the Tax Lien figure reduced

so that those taxes would not be withheld and paid over the DOR at closing, meaning that if




                                                 22
FLLM Court ReaderPage 23 of 42
Beachway was successful in negotiating the Tax Lien figure down, Beachway could receive more

of the gross proceeds under the Agreement. T.I.104:12-25; T.1.105:1-5; T.1.156:21-25; TTE 8.

       While the Tax Lien issue remained, Beachway requested that the Park Street Trust defer

Closing, and once again, give Beachway additional time to negotiate down the Tax Lien figure

and thus resolve the Tax Lien issue. T.I.110:24-25; T.I.111:1-22. This was so Beachway could

work to negotiate the Tax Lien figure down. T.I.111:1-22. Therefore the Tax Lien figure amount

could only ever be known by Mr. Wigg because he represented that he was working with the DOR

and was trying the lower the Tax Lien figure. The amount of the negotiated Tax Lien could only

be known by Mr. Wigg, as no other parties were involved with the negotiation of the Tax Lien,

not even Mr. Rosayn. The figure was a moving number. T.I.157:1-2.

       Mr. Gillis testified that the reason the Park Street Trust did not simply include the

maximum Tax Lien amount down (i.e., the figure prior to Mr. Wigg negotiating it down), was that

Mr. Wigg had requested additional time to negotiate down his obligation because he did not want

that amount withheld and paid over to the DOR at Closing. T.I.156:21-25.

       On March 4, 2021, Buyer came to believe that the Seller would not close the transaction

because the Seller had ceased communicating with Buyer and indicated that he was not

participating in the Closing because of his ongoing Tax Lien negotiations. T.I.117:5-15; TTE 5.

On that same day in response at 5:23 PM, Mr. Rosayn forwarded to Mr. Wigg the March 4, 2021

email from Mrs. VanLeeuwen to Mr. Rosayn, thereby providing Mr. Wigg with the closing

documents and notice that the Park Street Trust wanted to close pursuant to the Agreement, as

amended, and that the Park Street Trust was ready, willing, and able to do so. T.1.229:21-25;

T.1.230:1-6; TTE 5. In response, Mr. Wigg replied to Mr. Rosayn’s email by saying that “I do not

want the first quarter funds that are claimed by the DOR deducted or paid. We cannot close until



                                              23
FLLM Court ReaderPage 24 of 42
this is resolved.” TTE 10. Beachway did not provide a date or time estimate as to when the Seller

would have the required information. Mr. Rosayn forwarded Mr. Wigg’s response to the Park

Street Trust, making the Park Street Trust aware of Beachway’s blatant refusal to clear title and

close the transaction. TTE 6; TTE 10.

       Beachway then ceased communications with Mr. Rosayn and the Park Street Trust on the

day of the Closing, thus indicating their inaction and silence that they would not be participating

in the Closing, even though the Park Street Trust had (1) wired the closing funds to the Escrow

Agent’s trust account, and it was sitting there ready to go, (11) signed everything that it needed to

sign, (iii) was ready, willing, and able to close, and (iv) had communicated to Beachway that the

Park Street Trust was ready, willing, and able to close. T.I.117:5-15; TTE 6. Specifically, the Park

Street Trust sent a letter to Beachway advising that the Park Street Trust stood ready, willing, and

able to close the transaction and demanded that Beachway specifically perform its obligations

under the Agreement. TTE 6.

       Notwithstanding the Park Street Trust’s written demand to close and the Agreement

provision “TIME IS OF THE ESSENCE,” Beachway failed to close the transaction and convey

the License with clean title to the Park Street Trust from Beachway by March 5, 2021, and forced

the Park Street Trust to file the Complaint for Specific Performance and related Lis Pendens.




This Court is Capable of Granting Relief Despite Severing the Non-Jury Trial Claim from

the Consolidated Case.




        As to the involvement of Aberdeen, Aberdeen is a party in the consolidated action. In order

for this Non-Jury Trial to proceed, on the first day of trial, the Court severed the Park Street Trust’s

Non-Jury Trial claims. The Court did this specifically because Aberdeen stipulated that it would

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FLLM Court ReaderPage 25 of 42
recognize and abide by an Order from the Court granting the Park Street Trust the relief it seeks,

and transfer the License to the Park Street Trust in the event that it was granted a decree of specific

performance. T.I.48:14-23. Therefore, because of the stipulation, the Court is capable of granting

the relief sought by the Park Street Trust.

       Even if Aberdeen had not provided its stipulation, the Court would be capable of granting

the relief sought by the Park Street Trust because there was a Lis Pendens in effect at all relevant

times. TTE 7; TTE 9. Additionally, Paragraph 11B of the Agreement for Purchase between

Beachway and Aberdeen states that “[t]here is a pending lawsuit for specific performance, CA21-

0298, St. Johns County, which includes the Seller as a named party and remains unresolved. At

some point, the final resolution of this case could potentially affect the subject license.”

Beachway’s Trial Exhibits (“BTE”) 1.           Therefore, all parties to the Aberdeen contract had

knowledge of the pending lawsuit at the time their agreement was executed. T III.447:2-6. Thus,

Aberdeen was not and cannot be a bona fide purchaser, as it had actual knowledge of the subject

lawsuit. See 2000 Presidential Way, LLC v. Bank ofNew York Mellon, 326 So. 3d 64, 68 (Fla. 4th

DCA 2021) (holding that “[a] party is a bona fide purchaser for value when: ‘(1) the purchaser

obtained legal title to the challenged property, (2) the purchaser paid the value of the challenged

property, and (3) the purchaser had no knowledge of the claimed interest against challenged

property at the time of the transaction.’”).

                                       ANALYSIS OF LAW


Applicable Legal Standard

        Specific performance is an equitable remedy granted at the discretion of the trial court. As

previously noted, here it is also a specific agreed-upon contractual remedy. Actions for specific

performance may only be granted when (i) the plaintiff is clearly entitled to it, (ii) there is no



                                                   25
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adequate remedy at law, and (ii1) the judge believes that justice requires it. Jnvego Auto Parts, Inc.

v. Rodriguez, 34 So. 3d 103, 104 (Fla. 3d DCA 2010) (citing Castigliano v.                      O’Connor, 911 So. 2d

145, 148 (Fla. 3d DCA 2005)).8

         Thus, the plaintiff must prove that “[a]s a condition precedent to specific performance .. .

[it] either pa[id] the contract sum; tender[ed] it; . . . [was] ready, willing and able to do so; or...

[was] excused from so doing.” /d. at 105. A plaintiff can prove that it was “financially ready and

able to buy it,” if it:

         (1) ... ha[d] the needed cash in hand, or (2) ... [was] personally possessed of assets-
         which in part may consist of the property to be purchased-and a credit rating which
         enable [it] with reasonable certainty to command the requisite funds at the required
         time, ... or (3) ... ha[d] definitely arranged to raise the necessary money-or as much
         thereof as [it] is unable to supply personally-by obtaining a binding commitment
         for a loan to [it] for that purpose by a financially able third party, irrespective of
         whether such loan be secured in part by the property to be purchased.

Id. (quoting Hollywood Mall v. Capozzi, 545 So. 2d 918, 920-21 (Fla. 4th DCA 1989)).

         Upon completion of the Plaintiff's prima facie case for specific performance, the burden

of proof then shifts to the Defendant to prove by a preponderance of evidence any affirmative

defenses it has raised.


Plaintiff's Prima Facie Case for Specific Performance

         The Park Street Trust met its burden of proof at trial and established that the Park Street

Trust was entitled to the equitable remedy of specific performance. The Park Street Trust is clearly

entitled to specific performance. It is undisputed and has been clearly demonstrated that the Park

Street Trust and Beachway entered into the Agreement, as amended. TTE 1; TTE 2; TTE 3;

T.IV.609:1-9; T.IV.618;1-9. Itis undisputed, clear, and definite that Section 9(a) of the Agreement




8 The Court notes that a liquor license is not real property and therefore the Plaintiff does not have to demonstrate
proof of a heightened standard of “clear, definite, and certain” evidence applicable to real property cases.


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specifically provides that, in the event of a breach by Seller, the Buyer may elect to “enforce this

Agreement by suit for specific performance.” TTE 1. As a result of Beachway’s failure to attend

and close the Agreement, the Park Street Trust was thereby entitled to specific performance at its

discretion. TTE 1.


       The Park Street Trust has no adequate remedy at law. Section 9(a) of the Agreement

specifically provides the remedy of specific performance may be elected by the Park Street Trust

in the event of a breach by Beachway. TTE 1. The presence of the bargained for remedy of specific

performance in the Agreement clearly indicates the unique value of the License. Upon a breach of

the Agreement by Seller, Section 9(a) provides for three potential elections by the Buyer. None of

those elections included a liquidated or other monetary amount, further emphasizing that money

damages would not be sufficient to make the Buyer whole. Moreover, Florida law has long

recognized liquor licenses as having the unique qualities appropriate for an award of specific

performance, “due to the limitations respecting the number and location of liquor establishments

and the conditions under which the license is issued” resulting in “an actual pecuniary value far in

excess of the license fees exacted by the state, county, and city.” See House v. Cotton, 52 So. 2d

340, 341 (Fla. 1951). When the Agreement was executed, the License was the only available liquor

license and on the day before the closing of the Agreement, there were “literally no other [liquor

license sellers],” making the License a highly valuable, rare, and unique item. TTE 10.

       Justice requires a specific performance be granted. Because it is undisputed that the parties

unequivocally agreed that specific performance was a remedy available to the Park Street Trust in

the event that Beachway breached its obligations under the Agreement, an election to be made

solely at the Park Street Trust’s discretion, justice requires that specific performance be entered in

favor of the Park Street Trust. See Invego, 34 So. 3d at 105 (holding that the trial court erred by



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not awarding specific performance in light of Invego’s overwhelming evidence that it was ready,

willing, and able to perform).

       The Park Street Trust was ready, willing, and able to close on the Agreement because it

had timely completed all of its pre-closing obligations including the tendering of the Purchase

Price to the Escrow Agent under the Agreement. T.I.108:7-25; T.1.109:1-2; T.1.117:5-15;

T.1.229:21-25; T.1.230:1-6; TTE 4.

       The Park Street Trust performed all of its obligations under the Agreement. The Park Street

Trust completed its pre-closing obligations, which namely consisted of depositing the Purchase

Price into the Escrow Agent’s trust account as required by the Agreement. T.I.108:7-25; T.I.109:1-

2; T.1.117:5-15; T.1.229:21-25; T.1.230:1-6; TTE 4.. As such, the Park Street Trust had tendered

the Purchase Price as required by the Agreement and the money is still in the Escrow Agent’s trust

account. T.I.108:7-25; T.1.109:1-2; T.1.117:5-15; T.1.229:21-25; T.1.230:1-6; TTE 4.. The Park

Street Trust was ready, willing, and able to close the Agreement. While not required under the

Agreement or the law governing specific performance, the Park Street Trust also prepared all of

its Section 6 deliverables, including its signature pages, prior to the closing date, March 5, 2021.

T.1.108:7-25; T.1.109:1-2; T.1.117:5-15; T.1.229:21-25; T.1.230:1-6; TTE 4.

       By tendering the Purchase Price under the Agreement to the Escrow Agent as provided for

under the Agreement, the Park Street Trust has clearly demonstrated that it was ready, willing, and

able to pay the contract sum.

       Beachway breached the Agreement when it failed/refused to attend and close the

Agreement on the Closing date of March 5, 2021. Section 4 provides for the date and manner of

the Closing, which was extended to March 5, 2021, per the Amendment and five-day extension.

Under Section 7, the Seller warranted to the Buyer that it would transfer the License free and clear



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of any and all liens, including tax liens. TTE 1. Section 15 provides that “Time is of the Essence”

as to the Agreement, and therefore, the failure of party to timely comply with its obligations is a

breach of covenant under the Agreement. It is uncontested that Beachway failed and refused to

attend and close the transaction on March 5, 2021 as required by the Agreement, as amended, and

as a result, it breached its obligations in each of these sections under the Agreement.

       The Court concludes that Park Street Trust is entitled to decree of specific performance

under the Agreement because it has demonstrated that it is entitled to the remedy of specific

performance, the Park Street Trust proved the Agreement as alleged in the complaint with clear,

definite, and certain proof, and the Park Street Trust proved that it was ready, willing, and able to

close on the contract.




Beachway’s First Defense Regarding the Prima Facie Case

       At trial, Beachway argued that the Park Street Trust had not proven its prima facie case

because it had not fully performed its obligations under the Agreement. Beachway argued that the

Park Street Trust did not perform its alleged obligations under Section 5 “Deliveries by Seller”

subsection (a). Specifically, Beachway argued that the Park Street Trust did not obtain DOR

clearance.


       This claim is meritless because the Agreement language is clear and unambiguous. The

plain language of the Agreement provides that the “Seller shall provide Buyer with an

authorization and required DABT forms with which to obtain Department of Revenue clearance

on Seller’s tax account.” Beachway argues that the phrase “with which” somehow creates an

ambiguity, thereby creating an obligation for the Buyer to obtain such clearance. Because the

language of the Agreement is not ambiguous, and rather, is clear and definite, such that 5(a) refers



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only to an obligation of the Seller (to provide Buyer with an authorization and DABT forms), the

plain language should prevail and no ambiguity should be read into the Agreement.

       Furthermore, Section 5(c) provides that at the Closing, Beachway was to deliver a

Certificate of Compliance. By reading each of Section 5’s subsections together, it is clear that it is

the Seller’s duty to obtain and deliver a Certificate of Compliance.

       Beachway also argued that because the Agreement was ambiguous, the language should

be construed against the drafter, the Park Street Trust. However, Section 18 of the Agreement

specifically instructs against this. Section 18 of the Agreement provides that if any of the

provisions of the Agreement “require judicial interpretation, the court interpreting or construing

the same shall not apply a presumption that the terms hereof shall be more strictly construed against

one party by reason of the rule of construction that a document is to be construed more strictly

against the party who itself or through its agents prepared the same, it being agreed that the agents

of all parties participated in the preparation hereof.” TTE 1.

       The Court concludes that Beachway’s first defense regarding the Park Street Trust’s prima

facie case fails because the Agreement is clear and unambiguous as to the fact that Section 5(a)

does not create an obligation for the Park Street Trust to obtain DOR clearance.

Beachway’s Second Defense Regarding the Prima Facie Case

       At trial, Beachway argued that the Park Street Trust did not demonstrate that it was “ready,

willing, and able” to perform the contract. Specifically, Beachway argued that the Park Street Trust

did not show that it was able to pay for the License. In support of its argument, Beachway cited to

three cases, Lusignan v. Lusignan, 972 So. 2d 1076 (Fla. 5th DCA 2008), Shapiro v. Jacobs, 948

So. 2d 880 (Fla. 3d DCA 2007), Taylor v. Richards, 971 So. 2d 127 (Fla. 4th DCA 2007), all for

the proposition that when a party is seeking specific performance of the contract, the party must



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allege and prove that they have either paid the balance necessary, tendered the balance, or are

ready, willing, and able to do so. Notably, Lusignan also holds that “to prove that a prospective

purchaser of property is ready, willing and able to buy, the purchaser must show that he is able to

command the necessary money to close the deal on reasonable notice or within the time stipulated

by the parties.” Lusignan v. Lusignan, 972 So. 2d 1076, 1077 (Fla. 5th DCA 2008) (citing Taylor

v. Richards, 971 So. 2d 127 (Fla. 4th DCA 2007)).

       The Park Street Trust presented overwhelming and uncontested evidence demonstrating

that it had tendered the entire Purchase Price of the Agreement to the Escrow Agent’s trust account,

as was required by the Agreement. T.I.108:7-25; T.I.109:1-2; T.L117:5-15; T.1.229:21-25;

T.1.230:1-6; TTE 4.

       The Court concludes that the Park Street Trust conclusively demonstrated that it tendered

the Purchase Price and stood ready willing and able to close pursuant to the terms of the

Agreement.

Beachway’s Third Defense Regarding the Prima Facie Case

       At trial, Beachway argued that the Park Street Trust had not established its primafacie case

because the Park Street Trust did not execute the closing documents and was therefore not ready,

willing, and able to close on the Agreement. Beachway argued that Section 6 of the Agreement

required that the Park Street Trust was come to the Closing with already executed closing

statements, rather than the documents being due at Closing, as Section 6 actually provides.

       This argument fundamentally misconstrues the very nature of this case. This is an action

for specific performance to close the transaction contemplated under the Agreement. The Park

Street Trust initiated this lawsuit because Mr. Wigg failed and refused to participate in the Closing

on the Closing Date. Therefore, in order to prove its prima facie case, the Park Street Trust must



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demonstrate that it was ready, willing, and able to close on the Agreement. As such, the Park Street

Trust conclusively demonstrated that it completed all of its obligations prior to the closing, the

most important being that it had tendered the Purchase Price of the Agreement to the Escrow

Agent’s trust account as required by the Agreement, which stands as uncontroverted evidence that

it was ready, willing, and able to close the transaction. T.I.108:7-25; T.1.109:1-2; T.1.117:5-15;

T.1.229:21-25; T.1.230:1-6; T.1.101:8-12; TTE 4. The Park Street Trust’s Section 6 obligations

were to occur at Closing, which never happened because Mr. Wigg failed and refused to participate

in the Closing. To be ready, willing, and able to close, the Park Street Trust only needed to tender

the Purchase Price of the Agreement to the Escrow Agent’s trust account (which it had), and be

ready, willing, and able to execute the closing statements at Closing (which it was).

       But even if the Park Street Trust was somehow obligated to complete all of its Closing

deliverables prior to Closing, despite the uncontested fact that Mr. Wigg failed and refused to close

on the transaction, or otherwise show up to Closing at all, the Park Street Trust did exactly that.

Mr. Gillis testified that “[t]he money was there, we had all of our signature pages in.” T.I.108:7-

25; T.1.109.

       The Court concludes that the Park Street Trust was not required to bring fully executed

closing documents to Closing, and that the Park Street Trust performed all of its necessary elements

to be “ready, willing, and able.”

Beachway’s “Time is of the Essence” Affirmative Defense

       Beachway’s only affirmative defense, prior to the Court granting Beachway’s Ore Tenus

Motion at Trial to add several more, was “Time is of the Essence.” This defense alleged that “[the

Park Street Trust] failed to comply with the ‘time is of the essence’ clause of the parties’ agreement

and thus, [the Park Street Trust] waived its right to enforce the Park Street Agreement that is



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subject of this action.” Answer § 16. This is the only affirmative defense Beachway had pleaded

going into the trial.

        At trial, Beachway did not pursue this defense as it did not present any evidence in support

of this affirmative defense. As such, Beachway has not satisfied its burden of proof as to this

affirmative defense.


        However, to address the merit of this defense, not only is there absolutely no evidence that

the Park Street Trust failed to timely comply with any of its obligations under the Agreement or

otherwise in keeping with the “time is of the essence” clause, there is overwhelming evidence that

shows that the Park Street Trust did comply with all of its obligations prior to Closing. The Park

Street Trust’s primary pre-Closing obligation was to tender the purchase price of the License to

the Escrow Agent’s trust account.

        The Court concludes that the Park Street Trust complied with all of its obligations in a

timely manner and did not waive its right to enforce Section 15 of the Agreement.

Beachway’s First Impossibility Defense: Cloud on Title

        Beachway’s first of three impossibility affirmative defenses, raised for the first time at trial,

and over Plaintiff;s objections, and under the guise of a single affirmative defense, was that

performance of the Agreement was impossible because the Agreement required clean title and

there was a Tax Lien on the License.


        The Tax Lien clouding the title of the License was a Tax Lien ultimately created by

Beachway’s failure to comply with its tax obligations. Resolving the Tax Lien was an obligation

of Beachway under the Agreement. T.II.225:24-25; T.II.226:1-3; TTE 1. Beachway then

maintained the Tax Lien by failing and refusing to satisfy the Tax Lien at any time prior to or at

Closing.



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        While Beachway argued that it would have been impossible to clear the Tax Lien because

“no one knew the number” and “no one could cure it,” there is overwhelming evidence to the

contrary. T.IV.528:13-18. First of all, Beachway’s position was that there was the Tax Lien issue

and it was never discussed with Mr. Wigg. T.IV.681:4-7. There is overwhelming evidence that

the Tax Lien issue was Mr. Wigg’s obligation and that Mr. Wigg represented that he would resolve

it.   T.II.225:24-25; T.1[.226:1-3; T.11.214: 9-19; T.1.215:11-25; T.I1.220:9-25; T.II.221:1-6;

T.IV.664:15-18; T.IV.666:8-10; TTE 8. This evidence includes statements from both Mr. Rosayn

and Mr. Wigg. T.II.225:24-25; T.I1.226:1-3; T.I1.214: 9-19; T.11.215:11-25; T.I1.220:9-25;

T.IL.221:1-6; T.IV.664:15-18; T.1V.666:8-10; TTE 8.

        As to Beachway’s contention that “no one knew the number,” Mr. Wigg represented to Mr.

Rosayn and the Park Street Trust that he was attempting to negotiate the Tax Lien down prior to

the Closing. T.I.104:12-25; T.1.105:1-5; T.1.111:1-22; ; T.1.156:21-25; T.II.220:22-25; T.I1.221:1-

6; T.IV.664:15-18; T.IV.666:8-10; TTE 8. Mr. Wigg also stated in an email on May 28, 2021, to

counsel in this case, Jeffrey S. York, an attorney at Shutts at the time, that “[Beachway] signed a

purchase contract and Barry spent the next 3 months working with me. . . to try to sort out the

mess of sales tax filings and payments that were needed to clear the license for sale. . . I was

working daily to have the interest and penalties waived on it.” TTE 8. Clearly Mr. Wigg “knew

the number” because he was working daily to have the interest and penalties waived on it. TTE 8.

        The Park Street Trust relied on this representation throughout the due diligence period

because either clearing the Tax Lien and/or providing Mr. Rosayn or the Park Street Trust with

the Tax Lien figure was Beachway’s obligation under the Agreement. This reliance was reasonable

and justified because Mr. Wigg made similar representations regarding a number of other

impediments and ultimately cured them. By representing that he was attempting to negotiate down



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the lien, Mr. Wigg indicated that he had knowledge of the number he was negotiating down from.

Therefore, the tax lien figure was in the exclusive possession of Beachway and could only ever

have come from Beachway.

       As to Beachway’s contention that “no one could cure it,” had Beachway simply complied

with its obligations under the Agreement and either cleared the Tax Lien itself or provided Mr.

Rosayn with the negotiated Tax Lien figure, at any point up to and including the day of Closing,

the Tax Lien would not have put a cloud on the title. Had Beachway provided the Tax Lien figure

to Mr. Rosayn or the Park Street Trust, as was Beachway’s obligation under the Agreement, Mr.

Rosayn could have aided Mr. Wigg in obtaining a certificate of clearance from the DOR.

Alternatively, the Tax Lien could have been cleared at the Closing because if Mr. Wigg had

provided the Tax Lien figure, the funds from the Purchase Price would have been deducted and

used to clear the Tax Lien. However, this is exactly why Mr. Wigg did not provide the Tax Lien

figure despite knowing the negotiated figure, because Mr. Wigg did not want the Tax Lien to be

paid out of the Purchase Price of the Agreement. In fact, this is the very basis for Mr. Wigg failing

and refusing to participate in the Closing.

       Put simply, Beachway created the Tax Lien, maintained the Tax Lien, knew the Tax Lien

figure, and could have cured the Tax Lien at any point prior to or at Closing, but simply chose not

to.



       Beachway further argued that even if clearing title was one of Beachway’s obligations,

Beachway should be excused as to the Tax Lien because Beachway performed with claimed

reasonable due diligence. Beachway cites to Blackmon v. Hill, 427 So. 2d 228, (Fla. 3d DCA

1983), Castigliano v.    O’Connor, 911 So. 2d 145 (Fla. 3d DCA 2005), and Levin v. Lang, 933 So.




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2d 107 (Fla. 3d DCA 2006), for the proposition that reasonable due diligence does not require

extraordinary efforts or expenditures as are opposed by the terms.

       While showing reasonable due diligence does not require extraordinary efforts or

expenditures, Beachway’s behavior and actions regarding the Tax Lien are far from “reasonable

due diligence.” Upon the execution of the Agreement, Beachway represented that “[s]eller has

good and marketable title to the License, free and clear of any and all claims, liens, encumbrances

and security interests whatsoever.” TTE 1. Once Mr. Rosayn commenced due diligence on the

License and its ownership interest, Mr. Rosayn discovered a myriad of issues with the License,

most importantly the Tax Lien. T.II.212:22-25; T.I1.213:110. The parties proceeded with the

Agreement under Beachway’s representation that the issues, one of which being the Tax Lien,

would be clear by Closing. TTE 1. While Mr. Rosayn and Mr. Wigg worked to clear these issues,

Mr. Rosayn justifiably relied on Mr. Wigg’s representations that he was trying to negotiate the Tax

Lien figure down, as Mr. Rosayn had no involvement with the negotiation process of the Tax Lien.

This process was something that only Mr. Wigg was capable of doing. At the time, such reliance

was reasonable and justified because Mr. Rosayn and Mr. Wigg would ultimately clear every other

issue before the March 5, 2021 Closing Date.

       By contrast, in Castigliano, the title company conducted a lien search on a condominium

before closing and informed the parties that there were three fraudulent mortgage liens on the

property which prevented the seller from obtaining title insurance; notably, neither the buyer nor

the seller disputed that all three of the mortgages were placed against the property without the

seller’s consent. Castigliano v. O’Connor, 911 So. 2d 145, 147 (Fla. 3d DCA 2005). Still, the

seller made all efforts to pay off the fraudulent mortgages, including an offer to lease the

condominium to the buyers, thereby cancelling the scheduled closing date while the seller made



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efforts to remove the fraudulent mortgages. /d. at 149-150. The buyer could not show that it

would not be “unjust or oppressive on the seller to have the contract enforced” in light of the

seller’s diligent efforts; and as a result, the court reversed the trial court’s grant of specific

performance to the buyer.       /d at 149-150. Here, Beachway was not attempting to remove

fraudulent liens from its property to facilitate a closing; Beachway had the full knowledge and

ability to cure its own Tax Lien, but chose not to, and backed out of the scheduled Closing. There

is no similarity with Castigliano, where the seller there had dealt with fraudulent mortgages

recorded unbeknownst to him, and despite diligent efforts to remove th em. /d. at 147. To the

contrary, Beachway and Mr. Wigg were fully in control at all times of the ability to cure their Tax

Lien but made their own choice not to.


       Beachway also cites to Richards v. Mindlin, 114 So. 508 (Fla. 1927) for the proposition

that when a seller cannot make good title, the court will not grant specific performance. First of

all, Richards deals with a contract to convey real property and not a liquor license. Second, the

evidence presented at trial clearly shows that Beachway had the full ability to make good title and

simply chose not to, to try to negotiate a better deal for himself in a last ditch effort to avoid paying

the full amount (or any amount) of the Tax Lien.

        Although the evidence clearly shows that Mr. Wigg knew the Tax Lien figure and could

have cured at any time prior to or at Closing, even if this was a true impossibility, it is well settled

law that a seller cannot take advantage of a delay in performance that he or she created. See Forbes

v. Babel, 70 So.2d 371 (Fla.1953); Smith v. Crissey, 478 So.2d 1181 (Fla. 2d DCA 1985). Florida

courts have addressed situations such as this and have forcefully and consistently held that a party

cannot benefit froma self-inflicted delay. See, e.g., Harrison v. Baker, 402 So. 2d 1270, 1273 (Fla.

3d DCA 1981) (“[t]he record conclusively establishes that appellant’s own conduct prevented the



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closing from taking place as scheduled, thereby entitling appellee to the relief of specific

performance. A vendor cannot take advantage of a delay in performance which he himself has

fostered.”); see also Hanover Realty Corp. v. Codomo, 95 So.2d 420, 423 (Fla. 1957) (holding that

“the general rules of contract law are that where a party contracts for another to do a certain thing,

he thereby impliedly promises that he will himself do nothing which will hinder or obstruct that

other in doing the agreed thing . . . and that ‘one who prevents or makes impossible the

performance or happening of a condition precedent upon which his liability by the terms of a

contract is made to depend cannot avail himself of its nonperformance.”).

       Beachway’s failure to clear the Tax Lien and make good title was clearly its own doing,

and as such, to the extent that the Tax Lien did create an impossibility for Beachway to perform

under the Agreement, Beachway cannot seek asylum under the impossibility it manufactures to

excuse closing and created as a result of its deliberate and self-inflicted delay.

        The Court concludes that no impossibility existed, as Beachway was capable of providing

the License at Closing with clean title, but chose not to.

Beachway’s Second Impossibility Defense: Aberdeen

       Beachway’s second impossibility defense argues that because Aberdeen is the owner of

the License and not Beachway, the Court cannot grant specific performance requiring a third party

transfer of property.

       As to the involvement of Aberdeen, prior to severing on the first day of trial, Aberdeen has

always been a party to the consolidated action. In order for this Non-Jury Trial to proceed, the

Court severed the non-jury portion of the consolidated case, thereby removing Aberdeen from this

Trial. The Court only agreed to sever the Non-Jury Trial because Aberdeen stipulated that they

would recognize and abide by an Order from the Court granting specific performance in favor of



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the Park Street Trust, and transfer the license to the Park Street Trust in the event that it prevailed.

T.1.48:14-23. Therefore, because of the stipulation, the Court is capable of granting the relief

sought by the Park Street Trust, despite Beachway’s baseless assertion that the stipulation is not

sufficient. T.IV.533:4-5,


        Even if Aberdeen had not provided its stipulation, the Court would be capable of granting

the relief sought by the Park Street Trust because there was a Lis Pendens in effect at all relevant

times. TTE 7; TTE 9.

        Additionally, Paragraph 11B of the Agreement for Purchase between Beachway and

Aberdeen states that “[t]here is a pending lawsuit for specific performance, CA21-0298, St. Johns

County, which includes the Seller as a named party and remains unresolved. At some point, the

final resolution of this case could potentially affect the subject license.” BTE 1. Therefore, all

parties to the Aberdeen contract had knowledge of the pending lawsuit at the time their agreement

was executed. T.[I.447:2-6. Thus, Aberdeen had actual knowledge this prior lawsuit over the

License before signing any agreement with Beachway; in fact, there was testimony that Aberdeen

cancelled the transaction with Beachway in June 2022. In any event, Aberdeen has stipulated to

an Order of specific performance for the Park Street Trust and the Court needs nothing further.

        Further, in Howard v. Metcalf, the court held that “it is generally true that specific

performance is appropriate to remedy a conveyance to a third party purchaser where the third party

is aware of a prior contract to sell to another.” 487 So. 2d 43 (Fla. 2d DCA 1986). Unlike Camp v.

Parks, 314 So. 2d 611 (Fla. 4th DCA 1975), relied upon by Beachway, a case that involved close

corporation stocks, Howard dealt specifically with the transfer of a liquor license, the actual

subject of this lawsuit.




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        The Court concludes that Aberdeen’s severance from this Non-Jury Trial does not affect

in the slightest the Park Street Trust’s sought relief or the Court’s ability to decree it.

Beachway’s Third Impossibility Defense: DABT

        Beachway’s third and final impossibility defense is that, like Aberdeen, the DABT is a

necessary party to this action. As Beachway argued, DABT is a necessary party and the Park

Street Trust seek specific performance without the DABT for two reasons (i) because such relief

would require DABT action and (ii) because without the license interest to the License, the Park

Street Trust cannot enjoy the benefit of ownership.

        The Park Street Trust is seeking specific performance of the Agreement. The DABT is not

a party to the Agreement, there is no involvement with the DABT at the time of the Closing of the

transaction, and the Closing would not require any action by the DABT, as the Agreement only

transfers the property interest in the License. TTE 1; T.IV:490:14-19; T.IV.491:4-18. Likewise, a

grant of specific performance would require no action by the DABT.

        The necessary form to transfer the license interest in the License, the ABT Form 2002, was

not even one of the closing documents because the transfer of the license interest is wholly outside

of the scope of the Agreement. TTE 4. Concannon v. St. John, 384 So. 2d 903, 904 (Fla. 5th DCA

1980) (“A statutory transfer of a liquor license to satisfy the records of the State Beverage

Department is not a transfer of property rights in the license to the purchaser of a business... .”).

In fact, the Park Street Trust would never actually obtain the license interest of the License as it

would assign its rights to Winn-Dixie. T.IV.492:1-7. Thus, the DABT is irrelevant to the

Agreement and the transaction.

       Next, Beachway argued that the Park Street Trust could not enjoy the benefit of ownership

of the License without obtaining the license interest. However, this contention fails to recognize



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that even if the Agreement, as bargained for by two sophisticated parties, had closed, the Park

Street Trust would never have obtained the license interest to the License. T.IV.492:1-7.


         Put simply, the property interest in a liquor license has value independent of the use rights

of the license, as the property interest is inherently valuable, as the property interests are even

sometimes held as investments without ever transferring the use rights to the a license. T.II.262:4-

17; T.IV.497:11-14; T.11.262:4-17.

         The Court concludes that the Park Street Trust’s requested relief would not involve DABT

in any way shape or form, and that it is not a necessary party to this action. Furthermore, Beachway

had a DABT representative to call as a witness and did not do so, and also elected to call no expert

witnesses at all on a topic where expert testimony would be needed. T.IV.458:15-18.

         Therefore it is ORDERED AND ADJUDGED that:


         1.     The relief sought by Plaintiff in the Complaint is GRANTED.

         2.      Final Judgment of Specific Performance is hereby entered against Defendant

Beachway and Plaintiff is entitled to specific performance of contract as to the Liquor License at

issue;

         3.     The Court retains jurisdiction as necessary to enforce the terms of this Judgment,

to award attorney’s fees and costs, and for all other relief as is just and proper.

         DONE AND ORDERED in chambers, in Putnam County, Florida, on 22 day of September,
2025,




                                        2Wie
                                           4H 47 PM CA2Z4-0884
                                        e-Signed 9/22/2025 4:17 PM CA24-0a54
                                        KENNETH J. JANESK IT, CIRCUIT JUDGE




                                                  Al
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cc:   counsel of record (via e-portal)




                                         42
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