Stan Musial & Biggie's, Inc. v. State, Department of Revenue

MILLS, Judge.

Stan Musial & Biggies, Inc. (SM & B) seeks review of a final order of the Department of Revenue (Department) upholding a deficiency assessment of corporate income taxes alleged to be due the State from SM & B for the calendar year 1972.

SM & B contends that the apportionment formula set forth in Section 214.17, Florida Statutes (1971), and applied by the Department in arriving at the deficiency assessment was not applicable to it because it was not a unitary business.

SM & B was a foreign corporation subject to the Florida Corporate Income Tax imposed by Chapter 220, Florida…