Florida Revenue Commission v. Maas Bros.

WIGGINTON, Judge.

Appellees in this consolidated appeal each brought separate action against appellant Florida Revenue Commission seeking a judicial declaration of their right to a refund of a tax on rentals paid by them to appellant under protest. From a summary final judgment granting appel-lees the relief prayed, appellants bring these appeals.

The controlling facts upon which summary disposition of these cases was made are not in dispute. Prior to April 1, 1968, each appellee rented space in commercial buildings pursuant to the terms of written *850leases by which rent for the space so occupied…