Della-Donna v. Department of Revenue

NIMMONS, Judge.

Appellant, the personal representative of the Estate of Leo Goodwin, Sr., appeals from a summary judgment in which the trial court held that the appellant was not entitled to receive from the Department of Revenue of the State of Florida interest on a refund for estate taxes. We affirm.

Leo Goodwin, Sr., a resident of Florida, died testate in May, 1971. Pursuant to the provisions of Section 5(a), Article VII of the Florida Constitution and Section 198.02, Florida Statutes (1971) 1, the personal representative paid to the State of Florida the sum of $3,598,486.15 in estate taxes.…