Legal Opinion
Dade County v. Atlantic Liquor Co.
Supreme Court of Florida
Decided December 2, 1970No. 39769PublishedCited by 3 opinions
1Opinion of the Court
ROBERTS, Justice.
We have for review an ad valorem tax assessment question involving the taxable value of alcoholic beverages held by a wholesale liquor and wine distributor as stock in trade prior to sale. Atlantic Liquor Co., Inc., respondent and cross-petitioner here, initiated this litigation by contesting in Circuit Court, Dade County, the right of Dade taxing authorities to include in their assessment of Atlantic’s personal property the face value of state and federal tax stamps affixed to bottles and other beverage containers held in inventory.
The Circuit Court entered a final judgment…
2Cases cited8 opinions
- Consolidated Distributors Inc. v. City of AtlantaSupreme Court of Georgia · 1942
- Schenley Distillers, Inc., and Joseph S. Finch and Company v. United StatesCourt of Appeals for the Third Circuit · 1958
- F. Strauss & Son, Inc. v. CoverdaleSupreme Court of Louisiana · 1944
- Pierce & Hebner, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1950
- State ex rel. C. P. O. Mess v. GreenSupreme Court of Florida · 1965
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3Cited by3 opinions
- Brown-Forman Corp. v. CommissionerUnited States Tax Court · 1990
- Robert Williams & Co. v. State Tax Commission of MissouriSupreme Court of Missouri · 1973
- Brown-Forman Corp. v. CommissionerUnited States Tax Court · 1990