Legal Opinion
West Flagler Associates, Ltd. v. Department of Revenue
District Court of Appeal of Florida
Decided March 15, 1994No. 93-1876PublishedCited by 4 opinions
1Opinion of the Court
COPE, Judge.
This is an appeal of a summary final judgment denying a refund for the payment of intangible personal property tax. We reverse.
The question before us is whether section 199.133, Florida Statutes (1989), applies to an unconditional guaranty which is secured by a mortgage on real property located in this state. We conclude that it does not.
The instant litigation involves two guaranties given in two separate lending transactions. On November 6, 1989 First Union National Bank of Florida lent $38,500,000 to Croixland Properties Limited Partnership. In connection with that loan…
2Cases cited10 opinions
- Maas Brothers, Inc. v. DickinsonSupreme Court of Florida · 1967
- Anderson v. Trade Winds Enterprises Corp.District Court of Appeal of Florida · 1970
- Devore v. LeeSupreme Court of Florida · 1947
- Scott v. City of TampaSupreme Court of Florida · 1947
- Metropolis Publishing Co. v. LeeSupreme Court of Florida · 1936
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Cukierman v. BankAtlanticDistrict Court of Appeal of Florida · 2012
- Read v. CommissionerUnited States Tax Court · 2000
- Carol M. Read v. CommissionerUnited States Tax Court · 2000
- Read v. CommissionerUnited States Tax Court · 2000