Legal Opinion

Verizon Communications Inc. & Affiliates v. State of Florida Department of Revenue, an agency of the State of Florida

District Court of Appeal of Florida

Decided February 28, 2024No. 2022-2094Published

1Opinion of the Court

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D2022-2094 _____________________________ VERIZON COMMUNICATIONS INC. & AFFILIATES, Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee. _____________________________ On appeal from the Circuit Court for Leon County. J. Layne Smith, Judge. February 28, 2024 OSTERHAUS, C.J. Appellant Verizon Communications appeals the circuit court’s award of partial summary judgment in favor of Appellee the Florida Department of Revenue. In a corporate tax dispute involving deductions from more than twenty years ago, the…

2Cases cited6 opinions

  1. State Ex Rel. Victor Chemical Works v. GaySupreme Court of Florida · 1954
  2. Brooks v. Fed. Land Bk. of ColumbiaSupreme Court of Florida · 1932
  3. Zoltan Barati v. State of Florida, Motorola, Inc.District Court of Appeal of Florida · 2016
  4. Dept. of Rev. v. American Tel. & Tel. Co.District Court of Appeal of Florida · 1983
  5. Coastal Creek Condominium Association, Inc. v. Fla Trust Services LLC, as TrusteeDistrict Court of Appeal of Florida · 2019

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