Department of Revenue v. Race

ON RACE’S MOTION TO AMEND AND CLARIFY AND APPELLANT’S MOTION FOR REHEARING AND CLARIFICATION

W. SHARP, J.

We grant the parties’ motions for clarification and substitute the following opinion therefor.

The Florida Department of Revenue (the Department) appeals from a partial final summary judgment in favor of David and Karen Race, which held invalid a $867.64 tax assessment for additional documentary stamps. The Department made the assessment after David filed a quit claim deed of the parties’ marital residence, from himself to himself and his wife, Karen, as tenants by the entireties, because…