Abramson v. Straughn

DAUKSCH, Judge.

By Petition for Writ of Certiorari, we have for review a Final Order of the Department of Revenue, assessing Petitioner for documentary stamp taxes and penalty. We grant certiorari. Fla.App.Rule 4.1.

In 1969, Petitioner entered into a joint venture agreement with Kassuba Realty Corporation to acquire real property for rental and investment purposes. Under the terms of the agreement acquisition and financing of the properties were handled thru Kassuba Realty. Its president, Walter Kas-suba, personally guaranteed all obligations of Kassuba Realty. Petitioner was primarily…