Legal Opinion
Department of Revenue v. Brunner Enterprises, Inc.
Supreme Court of Florida
Decided November 20, 1980No. 57811PublishedCited by 2 opinions
1Opinion of the Court
ADKINS, Justice.
The First District Court of Appeal has certified the following question to this Court as being one of great public interest:
Is the gain from an out-of-state sale of stock held by a foreign corporation doing business in Florida taxable under the Florida Corporate Income Tax Code, and if so, what method of computation should be used?
Department of Revenue v. Brunner Enterprises, 375 So.2d 23, (Fla. 1st DCA 1979). We have jurisdiction. Art. Y, § 3(b)(3), Fla.Const. (1972).
As noted by the district court of appeal, the first portion of the question, relating to the taxability of the…
2Cases cited4 opinions
- Roger Dean Enterprises v. STATE, ETC.Supreme Court of Florida · 1980
- Roger Dean Enterprises, Inc. v. Department of Rev.District Court of Appeal of Florida · 1978
- Stan Musial & Biggie's, Inc. v. State, Department of RevenueDistrict Court of Appeal of Florida · 1978
- Department of Revenue v. Brunner Enterprises, Inc.District Court of Appeal of Florida · 1979
3Cited by2 opinions
- Brunner Enterprises v. Dept. of RevenueSupreme Court of Florida · 1984
- Stan Musial & Biggie's, Inc. v. State, Department of RevenueDistrict Court of Appeal of Florida · 1981