State v. Colonial Pipeline Co.

I respectfully dissent. In my view, the Court of Civil Appeals, 471 So.2d 408, clearly made new findings of fact in the opinion below and thereby overturned the nonjury findings of the trial court without justification. Second, the Court of Civil Appeals has gone far beyond allowing the legislature broad discretion in tax classification schemes, to the extent of upholding any taxing scheme, regardless how arbitrary, regardless how capricious. Lastly, this case throws the holding in Delta Airlines v. Department of Revenue, Civil Action No. CV-80-116-6, ironically, a case upon which the Court…