Legal Opinion

Department of Rev. v. Merritt Square Corp.

District Court of Appeal of Florida

Decided May 24, 1976No. Y-411PublishedCited by 7 opinions

1Opinion of the Court

334 So.2d 351 (1976)

DEPARTMENT OF REVENUE, State of Florida, Appellant,

v.

The MERRITT SQUARE CORPORATION, a Florida Corporation, Appellee.

No. Y-411.

District Court of Appeal of Florida, First District.

May 24, 1976.

Rehearing Denied July 21, 1976.

Robert L. Shevin, Atty. Gen., J. Kendrick Tucker, Asst. Atty. Gen., for appellant.

Haywood M. Ball, Ulmer, Murchison, Ashby & Ball, Jacksonville, for appellee.

McCORD, Judge.

This is an appeal from a final declaratory judgment which held that appellee, The Merritt Square Corporation, is a "private utility" within the meaning of an exemption statute, §…

2Cases cited5 opinions

  1. Sharer v. Hotel Corporation of AmericaSupreme Court of Florida · 1962
  2. Dickinson v. DavisSupreme Court of Florida · 1969
  3. City of Englewood v. City & County of DenverSupreme Court of Colorado · 1951
  4. Southern Ohio Power Co. v. Public Utilities CommissionOhio Supreme Court · 1924
  5. Village of Virginia Gardens v. City of Miami SpringsDistrict Court of Appeal of Florida · 1965

3Cited by7 opinions

  1. G.A. v. StateDistrict Court of Appeal of Florida · 1980
  2. Devon-Aire Villas Home. v. Americable Assoc.District Court of Appeal of Florida · 1985
  3. Boalt v. CITY COM'RS, CITY OF MIAMIDistrict Court of Appeal of Florida · 1982
  4. Merritt Square Corp. v. State, Dep't of RevenueDistrict Court of Appeal of Florida · 1978
  5. Ago, Florida Attorney General Reports1979

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