Legal Opinion

Smith v. Department of Revenue

District Court of Appeal of Florida

Decided October 23, 1979No. 79-198PublishedCited by 3 opinions

1Opinion of the Court

376 So.2d 421 (1979)

Arthur SMITH, D/B/a Sidney W. Smith & Sons, Appellant,

v.

DEPARTMENT OF REVENUE, State of Florida, Appellee.

No. 79-198.

District Court of Appeal of Florida, Third District.

October 23, 1979.

Rehearing Denied November 29, 1979.

Kuvin, Klingensmith & Lewis and R. Fred Lewis, Miami, for appellant.

Jim Smith, Atty. Gen., and E. Wilson Crump, II, Asst. Atty. Gen., for appellee.

Before PEARSON and SCHWARTZ, JJ., and CHARLES CARROLL (Ret.), Associate Judge.

2Per curiam

The controlling question on this appeal is whether the sale of gold Krugerrands[1] was properly held to be subject to the Florida…

3Cases cited4 opinions

  1. Hamilton v. Title Ins. Agency of Tampa, Inc.District Court of Appeal of Florida · 1976
  2. St., Dor v. Peterson Outdoor Advg.District Court of Appeal of Florida · 1974
  3. City of Miami v. SchonfeldDistrict Court of Appeal of Florida · 1961
  4. State Ex Rel. Murray v. WoodSupreme Court of Florida · 1938

4Cited by3 opinions

  1. Armstrong v. Taxation Division DirectorNew Jersey Tax Court · 1983
  2. Thorne & Wilson, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1984
  3. People Against Section 561.501, Inc. v. Department of Business Regulation, Division of Alcoholic Beverages & TobaccoDistrict Court of Appeal of Florida · 1991

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