Legal Opinion
Elbert Moore, Inc. v. Green
District Court of Appeal of Florida
Decided September 17, 1963No. E-77PublishedCited by 2 opinions
1Opinion of the Court
WIGGINTON, Judge.
Appellant filed its complaint pursuant to F.S. Chapter 87, F.S.A., seeking a judicial declaration that it is exempt from the payment of a sales tax on rental receipts received by it from a lease of its trucks to Lykes Bros., Inc., a Florida corporation. From an adverse decree plaintiff has appealed.
The controlling facts in the case are not in dispute. Appellant is a resident corporation of Florida engaged in the business of leasing to others for an agreed rental trucks purchased by it for that purpose. It has entered into lease contracts with Lykes Bros., Inc., another…
2Cases cited2 opinions
- LB Smith Aircraft Corp. v. GreenSupreme Court of Florida · 1957
- Ruke Transport Line, Inc. v. GreenDistrict Court of Appeal of Florida · 1963
3Cited by2 opinions
- Elbert Moore, Inc. v. GreenSupreme Court of Florida · 1964
- Graf v. State, Department of RevenueDistrict Court of Appeal of Florida · 1974