Legal Opinion
Mikos v. Ringling Bros.-Barnum & Bailey Combined Shows, Inc.
District Court of Appeal of Florida
Decided January 19, 1979No. 78-316PublishedCited by 6 opinions
1Opinion of the Court
BOARDMAN, Judge.
Appellants/defendants, John W. Mikos, as property appraiser for Sarasota County, and Harry L. Coe, Jr., as executive director of the Department of Revenue of Florida, appeal the final judgment entered in favor of appellee/plaintiff Ringling Bros.-Barnum & Bailey Combined Shows, Inc. We focus on the question of whether certain tangible personal property owned by appellee is subject to taxation on a portion of its value based on the number of days it is in the state annually rather than taxation at 100% of its value.
Ringling is a Delaware corporation in the business of staging…
2Cases cited23 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
18 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Mikos v. RINGLING BROS.-BARNUM & BAILEYSupreme Court of Florida · 1986
- Mikos v. Ringling Bros.-Barnum & BaileyDistrict Court of Appeal of Florida · 1985
- Havill v. GurleyDistrict Court of Appeal of Florida · 1980
- Autotote Ltd. v. BystromDistrict Court of Appeal of Florida · 1984
- Mikos v. RINGLING BROS.-BARNUM & BAILEY, ETC.District Court of Appeal of Florida · 1979
1 more not listed; retrieve them via the Exa API.