Legal Opinion

Cayman Manufacturing, Inc. v. State, Department of Revenue

District Court of Appeal of Florida

Decided November 20, 2002No. 4D02-909PublishedCited by 1 opinion

1Opinion of the Court

DELL, JOHN W., Senior Judge.

In this non-final appeal, Cayman Manufacturing, Inc. appeals an order of the trial court granting the Department of Revenue’s motion to change venue. We reverse.

Appellant is a Florida corporation engaged in the business of manufacturing and selling cabinets. Appellant alleged in its complaint for declaratory judgment that in 1998, appellee, State of Florida Department of Revenue (the department), conducted an audit of appellant for October 1, 1992 through December 31, 1997 and determined that appellant owed more than $800,000 in sales taxes, penalties and interest.…

2Cases cited5 opinions

  1. Carlile v. GAME AND FRESH WATER FISH COM'NSupreme Court of Florida · 1977
  2. Smith v. WilliamsSupreme Court of Florida · 1948
  3. Department of Revenue v. FIRST FED. SAV. & L. ASS'NDistrict Court of Appeal of Florida · 1971
  4. Department of Revenue v. Arvida CorporationDistrict Court of Appeal of Florida · 1975
  5. Swinscoe v. State, Department of RevenueDistrict Court of Appeal of Florida · 1975

3Cited by1 opinion

  1. Rabin v. State Department of RevenueDistrict Court of Appeal of Florida · 2004

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