Legal Opinion
Win-San Building Corp. v. State, Department of Revenue
District Court of Appeal of Florida
Decided May 2, 1978No. 77-1228PublishedCited by 1 opinion
1Opinion of the Court
CHARLES CARROLL (Ret.), Associate Judge.
By petition for certiorari, Win-San Building Corporation seeks review of a finalized order of the Department of Revenue finding that a certain transfer of real estate was subject to documentary stamp tax, and that a 100% penalty was owed for failure to apply such tax stamps under Sections 201.02 and 201.17, Florida Statutes (1975).
The property involved was the sole asset of Bal-Harbour Towers, Inc. Outstanding thereon was a mortgage of $800,000.00. That corporation was a wholly owned subsidiary of the petitioner corporation. Upon liquidation of the…
2Cases cited5 opinions
- STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp.Supreme Court of Florida · 1977
- Florida Dept. of Revenue v. De MariaSupreme Court of Florida · 1976
- State Ex Rel. Palmer-Florida Corporation v. GreenSupreme Court of Florida · 1956
- Greyhound Corp. v. United StatesCourt of Appeals for the Seventh Circuit · 1954
- Zuckerman-Vernon Corp. v. State, Department of RevenueDistrict Court of Appeal of Florida · 1976
3Cited by1 opinion
- Western Acc. Co. v. St. Dept. of Rev.District Court of Appeal of Florida · 1985