Legal Opinion

State, Department of Revenue v. Miami National Bank

Supreme Court of Florida

Decided June 7, 1979No. 53136PublishedCited by 1 opinion

1Opinion of the Court

SUNDBERG, Justice.

This is a petition for writ of certiorari to review a decision of the District Court of Appeal, First District, upon a question certified to be of great public interest concerning partial exemption of a renewal promissory note from documentary stamp tax under section 201.09, Florida Statutes (1975). State of Florida Department of Revenue v. Miami National Bank, 354 So.2d 84 (Fla. 1st DCA 1977). We have jurisdiction pursuant to article V, section 3(bX3), Florida Constitution.

On July 11, 1974, respondent Miami National Bank filed suit for declaratory judgment against…

2Cases cited3 opinions

  1. North American Company v. GreenSupreme Court of Florida · 1960
  2. State, Department of Revenue v. McCoy Motel, Inc.District Court of Appeal of Florida · 1974
  3. State Department of Revenue v. Miami National BankDistrict Court of Appeal of Florida · 1977

3Cited by1 opinion

  1. Department of Revenue v. Citizens National Bank of LeesburgDistrict Court of Appeal of Florida · 1992

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