Department of Revenue v. General American Transportation Corp.
This text of 382 So. 2d 316 (Department of Revenue v. General American Transportation Corp.) is published on Counsel Stack Legal Research, covering District Court of Appeal of Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
From an examination of Section 193.-085(4)(b), Florida Statutes (1975), we conclude that the appellee as an owner of leased private cars is not liable for the taxes assessed by the appellant Department of Revenue in that the record is conclusive to the effect that appellee was not operating rolling stock in Florida for the tax year for which the assessment was made. General American Transportation Corporation v. Askew, 310 So.2d 46 (Fla. 1st DCA 1975), cert. denied 328 So.2d 840 (Fla.1975); City of Miami v. Schonfeld, 132 So.2d 767 (Fla.3d DCA 1961).
AFFIRMED.
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Cite This Page — Counsel Stack
382 So. 2d 316, 1979 Fla. App. LEXIS 16370, Counsel Stack Legal Research, https://law.counselstack.com/opinion/department-of-revenue-v-general-american-transportation-corp-fladistctapp-1979.