Legal Opinion
Department of Revenue v. Seaboard Coastline Railroad
District Court of Appeal of Florida
Decided December 13, 1985No. BF-236PublishedCited by 1 opinion
1Opinion of the Court
SMITH, Judge.
This is an appeal from a final judgment granting declaratory and injunctive relief to Seaboard Coastline Railroad Company (SCL) regarding a proposed corporate income tax assessment by the Florida Department of Revenue (DOR) for the tax years 1972 and 1973, in the amount of $95,279.41 and $114,334.90, respectively. We affirm in part and reverse in part.
Seaboard Coastline Railroad Company (SCL), a wholly-owned subsidiary of Seaboard Coastline Industries conducting business in Florida, is required to file Florida corporate income tax returns annually. DOR’s rejection of certain…
2Cases cited5 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- SRG CORP. v. Department of RevenueSupreme Court of Florida · 1978
- Commissioner of Internal Rev. v. Horseshoe L. SyndicateCourt of Appeals for the Fifth Circuit · 1940
- CLEARWATER FEDERAL SAV. & LOAN ASS'N v. Dept. of Rev.District Court of Appeal of Florida · 1977
- Buchwald Enterprises, Inc. v. Florida Department of RevenueDistrict Court of Appeal of Florida · 1979
3Cited by1 opinion
- Department of Revenue v. Anheuser-Busch, Inc.District Court of Appeal of Florida · 1988