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HEXTER v. GAUTIER

No. 61-210.

143 So.2d 695 (1962)

Helen Hertz HEXTER, Appellant, v. John A. GAUTIER, Tax Assessor, Dade County, Florida, Earnest Overstreet, Tax Collector, Dade County, Florida, and Ray Green, Comptroller, State of Florida, Appellees.

District Court of Appeal of Florida. Third District.

Rehearing Denied September 4, 1962.

Attorney(s) appearing for the Case

Martin Yelen, Miami, for appellant.

Darrey A. Davis, County Atty., and William W. Gibbs, Asst. County Atty., for appellees.

Before PEARSON, TILLMAN, C.J., and HORTON and BARKDULL, JJ.

PEARSON, TILLMAN, Chief Judge.

The appellant, as plaintiff below, sought to enjoin the assessment and collection of intangible personal property taxes upon the corpus of a trust situated in Michigan of which she was the beneficiary.1 Appellant, a Florida resident, alleged that under the trust she had only a life interest in the trust income and a contingent power of appointment by will.

After trial the cause was dismissed. In his...

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