Legal Opinion
Green v. Burroughs Corp.
District Court of Appeal of Florida
Decided February 13, 1962No. C-460PublishedCited by 4 opinions
1Opinion of the Court
WIGGINTON, Acting Chief Judge.
The Comptroller of Florida has appealed from an adverse decree holding that accounts receivable owned by Burroughs Corporation, a non-resident legally domiciled in the State of Michigan, were not subject to the imposition of an intangible tax under the statutes of this state. The facts are not in dispute and the controlling question is exclusively one of law.
In his decree the chancellor found the following facts pertinent to the issues in the case. Burroughs, a Michigan corporation, maintains branch and sub-offices in various cities of Florida. The company’s…
Also in this document: Concurrence.
2Cases cited10 opinions
- State Ex Rel. Seaboard Air Line Railroad v. GaySupreme Court of Florida · 1948
- Westinghouse Electric & Manufacturing Co. v. County of Los AngelesCalifornia Supreme Court · 1922
- General Electric Co. v. Board of AssessorsSupreme Court of Louisiana · 1908
- State Ex Rel. United States Sugar Corp. v. GaySupreme Court of Florida · 1950
- Smith v. LummusSupreme Court of Florida · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Auto-Owners Insurance v. Home Pride Companies, Inc.Nebraska Supreme Court · 2004
- Western Acc. Co. v. St. Dept. of Rev.District Court of Appeal of Florida · 1985
- Allis-Chalmers Credit Corp. v. Dept. of Rev.District Court of Appeal of Florida · 1984
- Florida Steel Corp. v. DickinsonDistrict Court of Appeal of Florida · 1975