Legal Opinion

Dept. of Revenue v. Dix

District Court of Appeal of Florida

Decided August 30, 1978No. II-295PublishedCited by 4 opinions

1Opinion of the Court

362 So.2d 420 (1978)

DEPARTMENT OF REVENUE, State of Florida, Appellant,

v.

R.C. Dix, Sr., Appellee.

No. II-295.

District Court of Appeal of Florida, First District.

August 30, 1978.

Robert L. Shevin, Atty. Gen., Edwin J. Stacker, Asst. Atty. Gen., for appellant.

Delbridge L. Gibbs, of Marks, Gray, Conroy & Gibbs, Jacksonville, for appellee.

MILLS, Acting Chief Judge.

The issue before us is whether the assignment of a leasehold interest in real property, subject to existing mortgages, where the assignee makes the mortgage payments subsequent to the assignment, constitutes taxable consideration under…

2Cases cited2 opinions

  1. Kendall House Apts., Inc. v. Department of RevenueSupreme Court of Florida · 1971
  2. De Vore v. GaySupreme Court of Florida · 1949

3Cited by4 opinions

  1. In Re Jacoby-Bender, Inc.United States Bankruptcy Court, E.D. New York · 1984
  2. First Nat. Bank of Birmingham v. Dept. of RevenueDistrict Court of Appeal of Florida · 1978
  3. Department of Revenue v. Sun BankDistrict Court of Appeal of Florida · 1990
  4. Department of Revenue v. BichimerDistrict Court of Appeal of Florida · 1980

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