Legal Opinion

NEW YORK STATE COM'R OF TAXATION v. Friona

District Court of Appeal of Florida

Decided May 11, 2005No. 4D03-4023PublishedCited by 8 opinions

1Opinion of the Court

902 So.2d 864 (2005)

NEW YORK STATE COMMISSIONER OF TAXATION AND FINANCE, Appellant,

v.

Phillip A. FRIONA, Appellee.

No. 4D03-4023.

District Court of Appeal of Florida, Fourth District.

May 11, 2005.

Mark W. Rickard of Jacobson, Sobo & Moselle, Plantation, for appellant.

Stephen Rakusin of Rakusin & Plotka, P.A., Fort Lauderdale, for appellee.

ON MOTION FOR REHEARING AND REHEARING EN BANC

MAY, J.

We grant the appellee's motion for rehearing, withdraw the previously issued opinion, and substitute the following. We deny the motion for rehearing en banc.

New York State Commissioner of Taxation and Finance…

2Cases cited6 opinions

  1. Michael v. Valley Trucking Co., Inc.District Court of Appeal of Florida · 2002
  2. New York State Dept. of Taxation v. PatafioDistrict Court of Appeal of Florida · 2002
  3. Muka v. Horizon Financial Corp.District Court of Appeal of Florida · 2000
  4. Wood v. FordAppellate Division of the Supreme Court of the State of New York · 1980
  5. NY STATE DEPT. OF TAX. AND FIN. v. KleinDistrict Court of Appeal of Florida · 2003

1 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. John Patrick v. Richard HessSupreme Court of Florida · 2017
  2. Desert Palace, Inc. v. WileyDistrict Court of Appeal of Florida · 2014
  3. Hess v. PatrickDistrict Court of Appeal of Florida · 2015
  4. New York State Commissioner of Taxation & Finance v. HaywardDistrict Court of Appeal of Florida · 2005
  5. Hess v. PatrickDistrict Court of Appeal of Florida · 2015

3 more not listed; retrieve them via the Exa API.

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