Legal Opinion
Department of Revenue v. Parker Banana Co.
District Court of Appeal of Florida
Decided December 24, 1980No. 79-581PublishedCited by 17 opinions
1Opinion of the Court
391 So.2d 762 (1980)
DEPARTMENT OF REVENUE of the State of Florida and Gerald A. Lewis, As Comptroller of the State of Florida, Appellants,
v.
PARKER BANANA COMPANY, a Florida Corporation, Appellee.
No. 79-581.
District Court of Appeal of Florida, Second District.
December 24, 1980.
Jim Smith, Atty. Gen., and E. Wilson Crump, II, Asst. Atty. Gen., Tallahassee, for appellants.
J. Rex Farrior, Jr., Stephen A. Crane, and Charles P. Schropp of Shackleford, Farrior, Stallings & Evans, Tampa, for appellee.
DANAHY, Judge.
For purposes of the tax imposed on corporations and other artificial entities by the…
Also in this document: Dissent.
2Cases cited1 opinion
- Coulter Electronics, Inc. v. Dept. of RevenueDistrict Court of Appeal of Florida · 1978
3Cited by17 opinions
- Commonwealth v. Gilmour Manufacturing Co.Supreme Court of Pennsylvania · 2003
- Olympia Brewing Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1982
- Texaco, Inc. v. GroppoSupreme Court of Connecticut · 1990
- McDonnell Douglas Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1994
- Stryker Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1999
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