Legal Opinion

HEFTLER CONST. CO. v. Florida Dept. of Revenue

District Court of Appeal of Florida

Decided September 20, 1983No. 82-838PublishedCited by 5 opinions

1Opinion of the Court

438 So.2d 139 (1983)

HEFTLER CONSTRUCTION COMPANY, Appellant,

v.

FLORIDA DEPARTMENT OF REVENUE, Appellee.

No. 82-838.

District Court of Appeal of Florida, Third District.

September 20, 1983.

Williams, Salomon, Kanner, Damian, Weissler & Brooks and Lewis M. Kanner, Miami, for appellant.

Jim Smith, Atty. Gen., and Barbara Staros Harmon, Asst. Atty. Gen., for appellee.

Before BARKDULL, DANIEL S. PEARSON and JORGENSON, JJ.

JORGENSON, Judge.

As a partner under a January 1, 1971, partnership liquidation plan Heftler Construction Company's subsidiary, Heftler Realty Company, received a partnership asset in…

2Cases cited8 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  3. SRG CORP. v. Department of RevenueSupreme Court of Florida · 1978
  4. Orange State Oil Co. v. AmosSupreme Court of Florida · 1930
  5. Department of Revenue v. Leadership Hous., Inc.Supreme Court of Florida · 1977

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Colgate-Palmolive Co. v. Florida Department of RevenueDistrict Court of Appeal of Florida · 2008
  2. Shell Oil Co. v. Department of RevenueSupreme Court of Florida · 1986
  3. Ago, Florida Attorney General Reports2001
  4. Ago, Florida Attorney General Reports1993
  5. World Fuel Services Corp. v. Florida Department of RevenueDistrict Court of Appeal of Florida · 2010

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